HomeMy WebLinkAbout04-0580Will R W 21-1
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of. ROBERT L. KERSTETTER
also known as
Social Security No 174-20-5095
,Deceased
................... Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s) is/are 18 years of age or older and the executor(s) Douglas A. Kerstetter and Lawrence R.
Kerstetter named in the last will of the above decedent, dated~_~,. ~ q, O 0 and codicil(s) dated
Decedent was domiciled at death in Cumberland County with his/her last family or principal residence at 29
Hogestown Road, Mechanicsburg, Pennsylvania 17055.
Decedent, then 'l o[ years of age, died at __~~~~~~~..~
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
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 $
situated as follows:
killing and was never adjudicated
WHEREFORE, petitioner(s) respectfully request(s)
~~ grant of letters T;~ ~ ~,o ~%% thereon.'-~_ .
the probate of the last will and codicil(s) presented
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
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The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are tree and correct to the
best of my knowledge and belief of petitioner(s) and that a~e~so.n, al ~~s0..of the above decedent petitioner(s) will
well and truly administer the estate according to law.
Swom to or affirmed and subscribed "A
before me this [ ~ 1:~ day of ~-c>~_. ,2004
Deputy Register
Estate of ROBERT L. KERSTETTER, Deceased
AND NOW,
DECREE OF PROBATE AND GRANT OF LETTERS
~}' .D Oc~4 , 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
described therein be admitted to probate and filed of record as the last will of ROBERT L. KERSTETTER
Testamentary
and Letters
are hereby granted to DOUGLAS A. KERSTETTER and LAWRENCE R. KERSTETTER
Register of mils Q~r -~ ~
FEES U'
Probate, Letters, Etc
Short Certificates ~).
$ i0
il;1 .oo
Brett B. Weinstein 78665
ATTORNEY (Sup. Ct. I.D. No.)
707 W. Dekalb Pike, Suite 2
King of Prussia, Pennsylvania 19406
ADDRESS
(610) 337-3733
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanem filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
No.
JUN 1
Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
Kerstetter ~male ,.174 -- 20 - 5005
7 9 y~
Cumberland
mechanic
29 Hogestown Rd.
~echanicsburg~Pa. 17055
Arthur V. Kerstetter
La.fence R. Kerstetcer
,,. Maude Long
~. ~'~ ~ea~c ~dge°~. ~lC~ot t sbu rg ,Pa. 17024
I~ I RR4 17801
I~,~Northumberland Mem. P~,,$unburT~ Pa.
.FI ,,b. Jun.15, 2004
86 L z~,Blank Funeral Hm.tSunbury,Pa.17801
LAST WILL AND TESTAMENT
(Pour-Over Will)
OF
ROBERT L. KERSTETTER
IDENTITY
I, ROBERT L. KERSTETTER, residing in the County of Cumberland, Co..mmonwealth of
Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any
person whomsoever, hereby declare this to be my Last Will and Testament, and I do hereby revoke all other
former Wills and Codicils to Wills heretofore made by me. My Social Security Number is 174-20-5095.
All reference made herein to "spouse or my spouse" refers to the person to whom I am currently
married, namely, JANET F. KERSTETTER. By the ensuing provisions of this Will, it is my intention to
dispose of my interest in our property; I do not intend to dispose of anything belonging to my wife or to put
her to any election.
I have the following children: LAWRENCE R. KERSTETTER born October 24, 1950 and currently
residing in Elliotsburg, PA 17024; DOUGLAS A. KERSTETTER born September 4, 1956 and currently
residing in Franklintown, PA 17323.
DEBTS, TAXES AND ADMINISTRATION EXPENSES
I have provided for the payment of all my debts, expenses of administration of property wherever
situated passing under this Will or otherwise, and estate, inheritance, transfer, and succession taxes, other
than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and
penalties, if any) that become due by reason of my death, under THE ROBERT L. KERSTETTER AND
JANET F. KERSTETTER REVOCABLE LIVING TRUST executed on even date herewith (the "Revocable
Trust"), or if my spouse predeceases me, under the Survivor's Trust created by the said Revocable Trust.
If the Revocable Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid
items from the residue of my Estate passing under this Will, without any apportionment or reimbursement.
In the alternative, my Executor may demand in a writing addressed to the Trustee of the Trust an amount
necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court
order.
PERSONAL AND HOUSEHOLD EFFECTS
It is my intent that all my personal and household effects were transferred to the Revocable Trust
as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership
or disposition of these assets, it is my desire that such assets pour into the Revocable Trust, signed by me this
date in accordance with the provisions of the section titled "Residue of Estate."
POUR-OVER WILLS
Page 1
(Testator/Testatrix)
RESIDUE OF ESTATE
I give, devise and bequeath all the rest, residue and remainder of my property of every kind and
description (including lapsed legacies and devices), wherever situated and whether acquired before or after
the execution of this Will, to the Trustee under that certain Trust executed by me on the same date of the
execution of this Will. The Trustee shall add the property bequeathed and devised by this item to the corpus
of the above described Trust and shall hold, administer and distribute said property in accordance with the
provisions of the said Trust, including any amendments thereto made before my death.
If for any reason the said Trust shall not be in existence at the time of death, or if for any reason a
court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said
Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the residue and
remainder thereof to that person who would have been the Trustee under the Trust, as Trustee, and to their
substitutes and successors under the Trust, described herein above, to be held, managed, invested, reinvested
and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date
of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any,
hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my Will.
EXECUTOR
I hereby nominate and appoint JANET F. KERSTETTER as my Independent Executor of this, my
Last Will and Testament, to serve without bond.
In the event the first named Executor shall predecease me or is unable or unwilling to act as my
Executor for any reasons whatsoever, then and in that event, I hereby nominate and appoint LAWRENCE
R. KERSTETTER and DOUGLAS A. KERSTETTER to serve without bond as my Joint Executors.
In the event that one of the Joint Executors shall predecease me, or is unable or unwilling to act as
my Executor for any reason whatsoever, then and in the event I hereby nominate and appoint the remaining
Executor(s) to serve without bond as my Independent Executor(s).
Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in this my
Will, such words and respective pronouns shall be held and taken to include both the singular and the plural,
the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor named herein and
to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shall
possess all the rights, powers, duties, authority, and responsibility conferred upon the Executor originally
named herein.
EXECUTORPOWERS
By way of Illustration and not of limitation and in addition to any inherent, implied or statutory
powers granted to executors generally, my Executor is specifically authorized and empowered with respect
to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate
between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with
respect to, continue any business of mine, convert, deal with, dispose of, enter into, exchange, hold, improve,
incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect
POUR-OVER WILLS
Page 2
(Testator/Testa~trix)
to, take possession of, pledge, receive, release, repair, sell, sue for, make distributions in cash or in kind of
partly in each without regard to the income tax basis of such asset and in general, exercise all of the powers
in the management of my Estate which any individual could exercise in the management of similar property
owned in its own right upon such terms and conditions as to my Executor may seem best, and execute and
deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry
out the purpose of this my Will, without being limited in any way by the specific grants or power made, and
without the necessity of a court order.
My Executor shall have absolute discretion, but shall not be required, to make adjustments in the
rights of any Beneficiaries, or among the principal and income accounts to compensate for the consequences
of any tax decision or election, or of any investment or administrative decision, that my executor believes
has had the effect, directly or indirectly, of preferring one Beneficiary or group of Beneficiaries over others.
In determining the Federal Estate and Income Tax liabilities of my Estate, my Executor shall have discretion
to select the valuation date and to determine whether any or all of the allowable administration expenses in
my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions and shall have
the discretion to file a joint income tax return with my spouse.
SPECIFIC OMISSIONS
I have intentionally omitted any and all persons and entities from this, my Last Will and Testament,
except those persons and entities specifically named herein. If any person or entity shall challenge any term
or condition of this Will, or of the Living Trust to which I have made reference in the sections "Household
and Personal Effects" and "Residue of Estate," then, to that person or entity, I give and bequeath the sum of
only one dollar ($1.00) only in lieu and in place of any other benefit, grant, bequest or interest which that
person or interest may have in my Estate or the Living Trust and its Estate.
SIMULTANEOUS DEATH
If my spouse and I should die under circumstances such that the order of our deaths cannot be
determined, then it shall be conclusively presumed for the purpose of this Will that my spouse survived me.
If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusively
presumed for the purpose of this my Will that said Beneficiary predeceased me.
~OI~t~RT L. I~ERS~'E;I'TER
Testator
POUR-OVER WILLS
Page 3
(Testator/Testatrix)
This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving
Clause, signature of Witnesses, and acknowledgment of officer. I have signed my name at the bottom of each
of the~ preceding pages. This instrument is being signed by me on this /~;'~ day of
ATTESTATION CLAUSE
The Testator whose name appears above declared to us, the undersigned, that the foregoing
instrument was his Last Will and Testament, and he requested us to act as witnesses to such instrument and
to his signature thereon. The Testator thereupon signed such instrument in our presence. At the Testator's
request, the undersigned then subscribed our names to the instrument in our own handwriting in the presence
of the Testator. The undersigned hereby declare, in the presence of each of us, that we believe the Testator
to be of sound and disposing mind and memory.
Signed by us on the same day and year as this Last Will and Testament was signed by the Testator.
WITNESSES:
(Prin~ed Name of Witness)
'-(~ri~ed Name-of W'itne~)
ADDRESSES:
POUR-OVER WILLS
Page 4
(Testator/Testatrix)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SELF-PROVING CLAUSE
BEFORE ME, the undersigned authority, on this day personally appeared ROBERT L.
KERSTETTER,~oto~, 4. (_.gc2,~' and ;:~q'N ~u~,d (_.,o 5~7'
known to me to be the Testator and the witnesses, respectively, whose names are subscribed to the foregoing
instrument in their respective capacities, and all of them being by me duly sworn, ROBERT L.
KERSTETTER, Testator, declared to me and to the witnesses, in my presence, that the instrument is his Will
and that he had willingly made and executed it as his free act and deed for the purposes therein expressed;
and the Witnesses, each on his or her oath, stated to me in the presence and hearing of the Testator, that the
Testator had declared to them that the instrument is his Will and that he executed the same as such and
wanted each of them to sign it as a witness; and upon their oaths, each witness stated further that he did the
same as a witness in the presence of the Testator, and at his request and that he was at that time eighteen (18)
years of age or over and was of sound mind, and that each of the witnesses was then at least fourteen (14)
years of age.
~OBE[~TZ. KI~R~TETTER
Testator
(Printed Name of Witness)
~fl~e ss
(Printed Name of Witness)
SUBSCRIBED AND ACKNOWLEDGED before me by ROBERT L. KERSTETTER, Testator, and
subscribed and sworn to b_efo,re me by~OM~/..~ <~. ~o5'~ and ~gL~'7'/¥,~/~/~ (.~o 5-3' ,
witnesses, this the/t¥]~ day of ,J ~/tx/~ , 20o0.
POUR-OVER WILLS
Page 5
(Testator/Testatrix)
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 09/01/2004
WEINSTEIN BRETT B ESQ
707 WEST DEKALB PIKE
SUITE 2
KING OF PRUSSIA, PA 19406
RE:
Estate of KERSTETTER ROBERT L
File Number: 2004-00580
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES,
NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his
counsel, within ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 09/28/2004
Your prompt attention to this matter will be appreciated.
Thank You.
cc:
File
Personal
Judge
Representative(s)
Sincerely,
ARNER STRASB~UGH
Clerk of the Orphans, Court
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 09/01/2004
KERSTETTER DOUGLAS
67 WINCHESTER GARDENS
CARLISLE, PA 17013
RE: Estate of KERSTETTER ROBERT L
File Number: 2004-00580
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES,
NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his
counsel, within ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 09/28/2004
Your prompt attention to this matter will be appreciated.
Thank You.
cc:
File
Counsel
Judge
Sincerely,
GLENDA FARNER ~
Clerk of the Orphans' Court
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 09/01/2004
KERSTETTER LAWRENCE R
1487 PEACH RIDGE RD
ELLIOTSBURG, PA 17024
RE: Estate of KERSTETTER ROBERT L
File Number: 2004-00580
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES,
NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his
counsel, within ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 09/28/2004
Your prompt attention to this matter will be appreciated.
Thank You.
CC:
File
Counsel
Judge
Sincerely,
~ARNER S~
Clerk of the Orphans' Court
i REV-1500
CO"~ON~'~LT"O..~..S~LV~ INHERITANCE TAX RETURN
DEPARTMENT OF REVENUE
.A..~.~.%: ~7~;2,.0~o~ RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Kcrstetter, Robert L. SOCIAL SECURITY NUMBER
~ DATE OF DEATH (MM-DC-YEAR) DATE OF BIRTH (MM-DDoYEAR) 174-2o-5o95
~ THIS RETURN MUET BE FILED IN DUPLICATE WITH THE
.9, 06/10/2004 09/15/1924
REGISTER OF WILLS
C3 IIF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~,go.
z
o
z
FILE NUMBER
21 04 00580
[] 1. Original Return
[] 2, SupplementaI Return
] 3. Remainder Re{urn (date of death pnor to 1243-82)
] 4. Limited Estate [] 4a, Future Interest Compromise (date of death a~ter
1242-82)
[] 6. DecedentDiedTestate(Attachcopy [] 7. DecedentMaintainedaLivingTrust(Atlach
of Will) copy of Tms~)
[] 9. Litigation Proceeds Received [] 10. SpousalPoverb/Credit(dateofdeathbe~ween
Brett B Weinstein
:IRM NAME (If appliCable)
Wemstein Law Offices
FELEPHONE NUMBER
610/337-3733
[] 5. Federal Estate Tax Return Required
~0 8. Torsi Number of Safe Deposit Boxes
[] 11.Election to tax under Sec. 9113(A) (Attach Sm o)
COMPLETE MAILING ADDRESS
705 West DeKalb Pike
King of Prussia, PA 19406
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probata Proper~y
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(1) None
(2) None
(3) None
(4) No~
(5) 13,827.0~
(6)
(7) 110,904.0
(9) 10 842.0~ h,J.
(10) 1,065.00 r,,,)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
124,731.00
11,907.00
112,824.00
112,824.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116(a)(1.2)
x .00 (15)
16. AmountofLine14taxableatlinealrate 112,824.00 x .045 (16)
17.Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate
x .15
19. Tax Due
(19)
5,077.08
5,077.08
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-'I500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
~ Mechanicsburg
29 Hogestown Road
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
253.85
TATE PA IZIP 17055
(1)
5,077.08
3. Interest/Penalty if appricable
D. Interest
E. Penalty
Total Credits (A + B + C)
Total Interest/Penalty (D + E)
(2) 253.85
(3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page I Line 20 to request a refund
5. If Line1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 4,823.23
A. Enter the interest on the tax due.
(5A) __
B. Enter the total of L ne 5 + 5A. This is the BALANCE DUE.
(5B) 4,823.23
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 transferrad; .................................................................................. ~ ~
b. retain the right to designate who shall use the property transferred or its income; ....................................
c. retain a reversionary interest; or .......................................................................................................
d. rece ve the prom se for fe of e her 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', °r payable upon death bank account or security at his or her death? ......... [] []
4. Did decedent own an Individual Retirement Acceunt, annuity, or other non.probate property which
contains a beneficiary designation? ...................................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSISLE FOR FILING RETURN ADDRESS
Elliottsburg, PA 17024
DougLas A. Kerstetter ADDRESS
67 Winchester Garden
Carlisle, PA 17013
~ fuei' 705 West DeKalb Pike V :f /' ~'
King of Prussia, PA 19406
For ~tes 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
surv~wng spouse is 3% [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 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and tiling a tax return are still appliceble even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000;
parent, an adoptive parent, or a stepparent of the child is 9% [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 benetic aries is 4.5%, 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 12% [72 P.S. §9116 {a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
COMMONWEALTPI OF PENNSYLVANIA
~NH~RITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kerstetter, Robert L. FILE NUMBER
21 - 04 - 00580
Include the proceeds of itigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F. -
ITEM
NUMBEF DESCRIPTION VALUE AT DATE OF
] DEATH
3
2003 Chevrolet Malibu Sedan
VrN IG1ND52J33M698493
Members 1 st Federal Credit Union
Checking Account No. 229849-11
Members 1st Federal Credit Union
Savings Account No. 229849-0
8,960.00
3,935.00
932.00
TOTAL (Also enter on Line 5, Recapitulation) 132827.00
COMMOI~gNEALTH OF PENNSYLVANIA
INHERITANC~ TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
INTER-VIVOSTRANSFERS &
MISC. NON-PROBATE PROPERTY
Kerstettcr, Robert L.
This schedule must be completed and flied if th
FILE NUMBER
21 - 04 - 00580
....~ ................... = =,,=w=r [o an~uestions I throu~h~ is es.~
ITEM DESCRrPTrON OF PROPERTY
NUMBER Include [he name of the transferee, [heir m[atlonship [o decedent and the date of transfer. DATE OF DEATH % OF
A[tach a copy of the deed for real eslate. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE
INTEREST (IF APPLICABLE)
1 Decedent was t~ustee and grantor of the Robert L. Kerstetter
and Janet F. Kerstetter Revocable Living Trust Agreement
dated June 19, 2000. Janet F. Kerstetter having predecease~
on June 1, 2003, a copy of her death certificate is attached.
The following were assets funded to that trust:
2 29 Hogestown Road 110,904.0( 110,904.00
Mechanicsburg, PA
Book 223 Page 803
Settlement Sheet Attached
TOTAL (Also enter on line 7, Recapitulation) 110,904.00
SCHEDULE H
FUNERAL EXPENSES &
ADMINIS*/RATIVE COSTS
COMMONWEALTH OF PENNSYLVANIa,
~HERFrANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kcrstettcr, Robert L. FILE NUMBER
21 - 04 - 00580
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
Jcrre Wirt Blank Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Secudty Number(s) / EIN Number of Personal Representative(s):
Street Address
City State ~ Zip
Year(s) Commission paid
Attorney's Fees Brett B. Weinstein
Family Exemption: (If decedent s address is not the same as c a mant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County
State --. Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Derr's Trash Hauling
Miscellaneous Expenses
Total of Continuation Schedule(s)
5,038.00
4,050.00
112.00
365.00
2.00
1,275.00
TOTAL (Also enter on line 9, Recapitulation) I 10,842.00
COMMONVVEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kerstetter, Robert L.
$ch~lub H
FILE NUMBER
21 - 04 - 00580
Lawn Care Expense
Travel Expense
640.00
635.00
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANI~
INHERrrANCE TM RETURN
ESTATE OF
Kerstetter, Robert L. FILE NUMBER
21 - 04 - 00580
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
3
4
5
6
7
8
DESCRIPTION
West Shore EMS-ALS Outstanding Medical Bills
IDT Long Distance Phone Carrier Bill
Silver Spring School District
Tax Bill
Department of Veterans Affaks
Outstanding Medical Bill
Verizon Wireless
Outstanding Telephone Service
Silver Spring Township Authority
Sewer Bill
PPL Electric Utility Bills
UG Gas Service Utitlity Bills
AMOUNT
600.00
8.00
10.00
7.00
41.00
115.00
240.00
44.00
TOTAL (Also enter on Line 10, Recapitulation) 1,065.00
SCHEDULE J
INHERITANCE TAX RETURN BENEFICIARIES
ESTATE OF
Kerstetter, Robert L. FILE NUMBER
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
Oo Nc,* Lt.* Tru.~,{~) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Lawrence R. Kerstettcr Son One-half of residual
1487 Peach Ridge Road
Elliottsburg, PA 17024
2 Douglas A. Kerstetter Son One-half of residual
67 Winchester Garden
Carlisle, PA 17013
Enter dollar amounts for distributions shown above on lines t 5 through 18, as appropriate, on Rev 1500 cover sheet
I]~. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
his is lo certil~ that the information here given is correctly copied fi'om an origi, al certificate of death duly filed whh m~ ;~
Loc:fi Kegistrar. The original certificate will be fbrwarded to the State Vital Records Office for permanc,t filing.
WARNING: It is illegal to duplicate this copy by photostat or iM~otograph.
Fee for this certificate, $2.00
Local Regish'ar
JUN 1 6 2 04
COMMONWEALTH OF PENNSYLVANIA · OEPARI%IENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
," . · , . [ . '.
Kerstetter
.. Ma~de Long
Lawrence R. Kerstetter
,~.Jun. I5, 2004 ~,~iqorthumberland Mem. P z~unbury,
L ln~Blaak Funeral Hm.,Sunbury,Pa.17801
This s to cerdf7 that the inlbrmadon here ~ive~ is ool'rectb, co"ied fi .......... · ' .....
WARNING: t{.ig Illegal to dup!l~ale this ~0Py by photoglat or photograph.
for Od~ certificate, $2.00
9_3_49,448-
Date
17801
TIlE ROIIERT L. KERSTETTER AND JANET F. KERSTE'FFER
REVOCABLE LIVING TRUST AGREE1HENT
BETWEEN: ROBERT L. KERSTETTER AND JANET K KERSTETTER,
AS SETTLERS
AND: ROBERT L. KI~.RSTETTER AND JANET It. KERSTETTER.
AS TRUSTEES
ROBERT L, KERSTE'I'I'EII AND .IANET F. K' ' '
ERSTETTER. residents uf the Commonwealth of
Pcnnsylva,ia, County of Cumberland, do hereby ~slablish a Trust upon Ihe conditions and for tire parposes
hereafter scl forth.
A I'[r['lC I.l~ ONE
Section 1,01 ~t Estalc Defined
This Revocable Trust is Ibrmed to hold title Io real al]d personal properly for Ihe benetit of Ihc Sctllors of
Ibis Tmsl and to provide for Iht orderly use aad traasfer of these ass¢ls upoa lbo death ofthe Settlers. The
q'rust Eslal¢ is defined as all properly transferred or conveyed to aad re¢c ced by the Trustee held pursuaat
m lire terms oflhis instrumenl. The Trustee is required Io hold. adminisler, aad distribala this properly as
provided in Ihis Trusl Agl'eelllelll,
Scclioa 1.02
As used ill this Trust Agreement:
The term "1 lusbaad" shall mean ROBERT L. KERSTE'I"IER..
The term "Wilb' shall mean JANET F. KERSTETTER.
Ihale I Sello su relcr rid vtt I yaldco cctlvcy otasbaa{ aa{ Wife.
The term "DesceadmW' shall mcan tile lawful issue of a deceased pm'cat ill thc linc of
dcscenL bul does not include the issae of any parent who is a descendant of tire deceased
person in question and who is living nt tire time in questioa.
The terms "Child" and "DescendmW' include nay issue hera to decedeat, a child legally
adopted by Ibc dccedeat, and a poslhullloas chiM ora decedellt. A posthtlmoas chiM is to
be considered as living at the time of his or her parent's death.
The tera~ Srv yes tlr SllrVivi Ig , talless otherwise indicated herein, shall be coaslrtled
to mean surviving thc decedent for ut least sixty {60) days. If the person referred to dies
within ~ixly (60) days of the death of the decedent, the relbm,ce to him or her will b~
I'tEVOCABLE LIVING TRUST AGREEMENT
Page 1
construed as if he or she had £uiled to survived tilu decedent: provided, Isowever, that
such person will hnxrc, during such period, the right to the use nnd enjoyment as a lil~ tennnt
of nil pz~pe~y in ~vhi~h his or her interest will fhil by reason ofd~alh durin~ such period.
The term "Issue" will include all natural nnd ~ldopted ~hildren, if uppli~nble, mid
descendm~ts nnd lhose le~aJly udopted into the line oFdescenl.
Thc ICFtu "Per Stirpes" means strict per StJl'pCs Ulld dOCS llOt 111Call per capitu with
zepmsenlation. ~eneficiarics cnlidcd to luke under a "per stirpcs' clau~c will include bodt
n~h~ral and udopted child.s and their descendants.
lO.
'rile lerms"Trust Assets" ~nd "Trusl Estute" h~¢lude all assets of any trust created hereunder
and income derived fi'om such usscts uud all proceeds ofa y ( cscr pi m derived from the
sale, cxchaugc, or other disposition of such assets,
When required to give reasonable elliot to the coldexl in which used, prononns in thc
masculine, tbmininc, or Iletller gender include each olher, and nouns lind pronouns in the
plural or singular number i,clude each other.
Section 1.03 Trustee Dcsi, ation
I lusband and wil~ LU'~ hereby designa ed as Co-Trnstees. I lie Co-Trustees s lull serve.totally and severa y
and either shull have full authority 1o ucl G~r die Trusl independently. Should either htlsbund or wife become
unable bccuuse of death, incapacity, or other cause lo serve as a Co-Trustee, or shmdd c t cr resign as Co-
'l'~x~slce before II~c nulural tcrminalion of this Trust, II~e mmuining Co-Truslcc, husbmld or wit~, shall
thereafter serve as sole Trustee. 'rhe term I rtl, cc ns t sc( in this Trust Agrcmncnl shall rclbr collectively
us provided in Seclion 9.01 of this Tresl Agreemenl.
Section 1.0,I Additions lo ~l~!'~perties
The Truslee, at any time during thc Coldinuunce of rids Trust in Isis or her sole discretion
aflcr consideralion of the possible tax conseLlUeUCes lo all concerned, is authorized lo
receive into the Trust addilions of cash and L)tller properties fi'om uny source whatsoever,
whether by gill '.viii, or other~visc. Iloxvever, the Trnstee shall accept all assets which any
person or persons may give. devise, or bequeath by Last Will and Testament lo Ibis Trust,
aod shull accept all assels transferred to fids Trust pursuant to thc provisions of'any other
[n nddilion, any person or persons may dcsig,atc lifts Trust as tile [~eneficiury, Primury or
Contingent. of auy dealh benelits lo include insurance IIclS¢t~ts. pcllsioll bell¢l~ts~ or odser
b~.'nefils. Until such benefits malttrc, the Trustee shall have no responsibility wills respect
to those bcnetlls.
ficetiLm 1.05.
The Truslee of tile Trnsl is dirge;lcd to upporlion receipts and cnpcndilures of lhe tvpcs described below
helween principal and income ns £ollows: '
REVOCABLE LIVING TRUST AGREEMENT
Page 2
Whcacver tile principal, or any part thereof, of Ihe Trust property is invested in securities
purchased at a premium or at a discounl, any premium will be chargcd agaiast priacipal and
ally disconnl will be credited to principal:
Any sleek dividends aud rights to purchase additional stock issued oa securities held iii trust
x'~ill be treated as principal. All other dividends, except liquidating distribntions, will be
t~aled as iacome; and
Thc amount of any applicable depletioa allowance Ibr Iicderal income tax imrposcs will be
tleatcd as illcome.
Section 1.06 Adminislralion of'l'resl During ()ur l,ifctimo
During our lifclimc, the trest shall be held nad adminislcrcd as folk)ws:
All property aad other assets translbrred to this trust shall be allocated lo and held iii
separate shares, tile first Stlch sharc being designated thc "Robert L. Kcrsleller Trast Share"
and Ihe second share being desiguated the "Janet F. Kerstetter Trust Share".
Each (Sraek~r's separate Trust Share shall be composed of'dm assets as follows:
a. The Graator's one-half interest in.jointly held properly translbrrcd lo tile Trust; aad
b. The Grantor's iadividually owaed properly which is traasfcrrcd lo the Trust.
While each shine shall be heEl and admiaistcred scparale i~oal the other, tbr lax and accoundag
purposes, the Trastee is authorized Io hold or iavest l]le separal~ shares in common itlvRsll/leals laid
co-ownership of assets.
The Treslee shall pay to or apply fbr tile benefit of ROBERT 1,. KERS fETTER all el'tile
net income of Ibc ROBERT L. KERSTETTER Trusl Share, in convenient installments, not
less often than quallcr-ammally, and in addition thc~lo, shall pay so much of the income
and priecipal of such Trnst Share to or tbr the benefit ofI~,OBERT L. KERSTETTER ns lie
may direct from lime Io time, or ill lhe absence ora dircclion, as Ihe Trustee may dclcrmiae
to be advisable fei' his medical cart. support, maiatenaace, and general wellllrc.
?he I'rustce shall pay to or apply Ibr tile benefit ofJANE'F F. KERS'FETTER all of the net
raceme of thc JANE]' F. KF~RSTET'fER Trast Share in coavenient iaslalhncnts, aot less
often tllau quarter-aanually, and in addiliun Ihereto. shall pay so much ortlm income and
principal of sach Trust Share to or tbr the beeelit of JANET F. KERSTETTER as she may
direct from time to time. or ill the abseace of a dil~ection~ as Ihe Truslee may determine to
be advisable Ibr her medical care. sepport, maintenance, and general wcllhre.
All property Illat n Settlor trnnslbrs to thc Trustee pursaant to this iastrumeat which was
coammnily properly, qtmsl-commaeily property, or separale property at the time of Ihc
transfer shall remain respectively community properly, qeasi-commuaity pmpelly, or tile
separate properly of die Settlor transfi:rring Sllch property to the 'Frast.
REVOCABLE LIVING TRUST AGREEMENT
Page 3
Coaunaaity sad quasi-¢ommanity property transferred to tile Trustee by tile Settlers shall
bt: their community property and treated as seth. This properly, as invcslcd and ~invested.
together with Ihe ~nts. issues, and profits the~t~om (hereinafter rcfer~d to as
"Conullanily Estate" or tim "Colnmunily I'roperty") shall retain its character as commaaity
properly daring the.joint lifelimcs of Ibc Settlo~ka in spite of any change ia the situs of the
TrusL subj~t, however, to Ibc p~visions of this Agreement.
Section 1.07 ~tio~mrv Terminatjou
The Trastee amy temdnate any Trust when, in the opinion of the Trustee. the principal is t~daccd to seth
an extent that it is not io the best inlerest of the Beueliciary or Beneficiaries to continee the Trusl. The
jad~ment of the Trustee with respect to this decision Io terminate will be final and not subject lo judicial
rewcw. Irlhe Traslee terminates a Trust accordiug to this S~ction. the date the Trast terminates will
deemed the date fixed for terminatiou of the Trust. and the Trustee will distribale the assets of the
Icrminatiag Trust to the Beneficiary or Beueficiaries parsnaat lo this Ag~eemeat.
:':;ecfic, n 1.08 Amendmenl ~L~
We hereby retain tile following powers, exercisable at any time during our lifetimes:
'l'o withdraw ally of the property int:luded in oar separate sham of the Trast Estate by giviag
tile Trustee wrillen notice specit~iug the property so withdrawn, iLL whicl] event, tilt: Trustee
shall promptly traasfer and deliver sacb property to its or our designee.
To amead the provisious oftbis Trust declaraliuu iu ally respect withoat tile necessity of
securing the consent of the Tn]stne to such t:banges, iu which eveat, a cop),' of tile
amt:udmeut shall be promptly limdshed to tbe Trustee; provided, however, that followiag
tile death of nun of us. the sarvivor shall have no power to amend thc terms of thc Trust
declaratioa with respect to tile Trust Share of'the first t}£as ItL die.
To revoke Ibis Trast by giving the Trustee v, ritten notice o£sach revocation, in whicl] event,
tile Trustee shall promptly traasfer and deliver tile property constituting thc Trast Estate to
as or our designee together with ali accounlieg therefore: provided, however, that tbllowing
tile (leatll of one o£us. the survivor shall have no power to revoke the terms o£thc Trust
declamfiou with respet:t to the Trust Share of the first of as to die.
Sectioa 1.09 Revocation or Allerati{?tt_~ettlor Aloae
The rights of rcvocatioa, withdrawal, altcratiou, aud amendment reserved ia this Article ;]lay only
exem:ised by tile Settlor and umy not bt: exercised by ally other perso,, including aa agcat, a gaard aa. or
Seclitm I. 10 !rrevocabili~),:
Except as otherxvise provided, oil Ihe death of either Settlor the ties g~ atioa
ill this Trust shall become irrevocable and not subject to amcadalcat or Inodilit:alJoa.
I'tEVOCABLE I,IVING TRUST AGREEMENT
Page 4
Sc:¢tiou I. Set It r Powc:rs
The surviving Settlor shall tlc: tile Trustc:c: unless aud until he or she: resigns in writing or is dc:ter i i ed
ill¢Olllpc:teBt under tile to:rillS provided herein. Thc surviving Setllor shnll ret`aJ`a all absolute rights Io
disc:harge or replac:e any Suggc:ssor Trustee of `a ly pc r ou or sh`ar¢ of tile Trust which is re:vet,able: by the
surviving Settlor so long as thc: Settlor is europe:tent.
ARTICLE TWO
St~cliou 2.01 'l'~rus~ 13!.c. ome
During Ihe joiut lives of the Settlers. Ibc: Trustee: sh,all at le,ast ,amumally, unless elbe:twist: directed by bulb
Sc:tilers ill writing, pay lo or apply for thc benefit ofhusbaud and wife, `all of the net i`acome l~m the I'rust
Esl`ate in the same proportions as each of the spouse's respective inlel~StS in Ihe Trust Est,ate:.
Section 2.02 Protc:ction of Sc:ltlor in Event of hlcao`acil?
During the jotul lives of the S<ttlors. should e'ther Settlor becom~ incap I<'tated as defined m Section 2.03
below- the Trustee may, in the Trustc:e's absolute discretion PaY i`acome and princ:ip,a} [bt thc: be:nc:fit o f thc:
mcapacit`aled Settlor. {`a addition, thc Trustee, ill his or hcr`absoh~te discretion, nlay pay to or apply, ~br the
benefit of th`at Settlor, such sums $?om the net JlI¢OUI~ a`ad fi'om the prin~ip`al of the Settler's separate Eslatc
`as tile '['ruste~ b¢lievcs is nccessaD, or advisable for Ibc medical care. cum fonable mai ntenance, a`ad w011hrc
of the Settlor,
Sectiou 2.03 ~P`aCi?~
^ pc:rson is dcter`alilled to be: inc,ap,acitnted if',a`ay '['ruslec or l~cnc:fic:i,ary hcreondc:r COllP2S into
possession of~ly of the followiu§:
^ jurisdiet o rally ,applic`able court order holdi`ag thc: Il`arty lo be lc:gaily inc ii~ c t`ated to act
on his or her behalf`and `appointing ,a guardi,an or conservator to `act for hiul or Itc:r: or
Writtc:n cellilicates which nm duly executed, wit`ac:ssed, `and `acknowledged of two licensed
physicians, each certil~.,ing that the physician has ex`a`alin~ thc persou and has co`acluded
that, by reason of accidc`at, mental dctcrioralion, or other cause, such pcrso`a has become
~ncapacitated and can no longer act rationally a`ad pr`adeutly iu his or her ow`a financial best
Evidence which such Trustee or Bcneti¢iao, deems to be credible and currently applicable
that a person h,as dis,appearc:d, is un`account,ably absent, or is being dclaincd uutler duress,
`and that he or site is uu,ablc: lo effectively `and prude`ally look after his or hc:r own best
htleresls, thc:n itl thnt event and Ullder Ihosc: CirCtl`alStnltCes:
I)
Such perso`a is deemed to have become incapac:itated, as that term is usc:d
itl this Trust agreement; and
2)
Such incapacity is deemc:d to ¢outinuc: until su~:h court order, certific,atc:s, arm / or
cire`anlslanc:es `are in`applicable or h,ave heel! revoked.
REVOCABI,E LIVING TRUST AGREEMENT
Puge $
A physician's certificate to the effect tlmt tine person is no longer iocapaeitated shall revoke a
certificate declaring tine person incapacitated. The certificate which revokes the curlier ccrtilicate
may bc cxccntcd by either the original cc~ifying physician or by two mhcr licensed, bom~ certi fled
physicians. No Trustee shall be uodcr any duly to institute any inquiry into a pm'son's possible
incnpocity. The reasonable expense ofany seth inqoi~ shall be paid Item thc Trnst Assels.
Section 2.04 principal Iovasion
Dnring the joint lives oi"tbe Settlers, should tile net ineonle o|'assels contained in this Trust be insnfficicnt
to provide for linc care, mainteoam:e, or support of thc Seltlors as bercin defined, the Trustee may, inn tile
lrostee's sole and absolote discretion, pay to or apply for the beoellt ortlne Settlers or either of them, or any
of their dependents, such amounts from the principnl of Iht 'l'rest Eslatc as Iht Trustee deems necessary or
advisable Ibr the care, maintenance, or support o£1be Settlers.
Section 2.05 II. csidem:~
If the Settler's resideoce property is a part of Ih¢ Trust, tine Settlers shall Imve possession of ami fBII
managemeot ofthe residence nod sbell bare the riglnt to occupy it free of rent. Any expenses arising from
the mainlennoce oftbe property and t~'Olrl all luxes, liens, assessmenls, and intsurancc premiums, arc lo be
paid from lite *l'mst lo the extent that assels arc available for payment. It is tile intent of ibc Seltlors to retain
nil homestead rights available to them under tine applicable state law.
AIt. TICLE TI IREF
Sccrion 3.01 Provisions After Tbe First Death
(tn line death of eitber Sctllor leaving tint other Settlor sarviving Idm or her, lite Trustee shall collect all
insnrance proceeds payable lo line Truslee by reason of satin dentin anti all bequests and devises dislributable
to tbe Trnsl Estale.
Scclion 3.02 Control of AsscJ~
The snp.'iving spouse may, nt lilly time by written notice, rcqoirc the Trustee either lo make ney
aonpmdoctivc property of tints Trust prodoetivc or to convert prodnclive property to nonproductive property,
each within a reasonable lime. The surviving spouse may fimhcr require the lrustee to inwest part or all of
lids sber¢ of Trust Assets for the pm'pose of maximizing income raffler than gmwlh or growth rallncr titan
Section 3.03 Division into Slmrcs
Upon the dentin of eitlner Settlor, it' tile deceased Setllor is snrvived by the other Settlor, the
deceased s m.dnvtdanl I rust Share, mchndmg any adt t o ts nat e by reason o! thc deceased .~;cttlor's
death, shall be divided inlo Iwo shares.
The Trustee. in Iris or ber sole discretion, may d¢lbr tint division or distribution of tbe dcceascd's
individual Trast Slmrc until six months alter lite deceased Tmstor's death. If Iht division or
dislribation of lite deceased's individoal Trust Sharc is so deferred, tile deferred division or
distribution sball bt made as if it had taken place at tine lime prescribed above. In additioo, nil rights
REVOCABLE LIVING TRUST AGREEMENT
Page 6
giveu to the Beneli¢iarics uuder Ihe provisioos of this Trast Agrecmeut which fidlow shall be
considered to have accrned and vested as oftllat prescribed lilne.
Upoll tile dcfllh of tile first Settlor to die ("Predeceased Spouse"), tile Truslec shall divide thc
dcccased's individual Trust Sllare (xvhich shall include any properly which may be added fi'om tile
Predeceased Spouse's general estate) as lbllows:
The Trustee shall divide tile balance of the deceased Trustor's iadividnal Trust Share inlo
two (2) separate slmlx~S (hereinafter designated as "Share A" and "Sham B"). Sba~ B shall
bc composed of cash. securities, and/or other prope~y of thc dcccascd's individual Trust
Share (mMiminishcd by ally estate, inheritance, succession, dcalb, or similar taxes) baying
a value equal ~o Ibc maximum m~rital deductioa as finally determined in Ibc Predeceased
Spouse's Ibdcral estate tax proceedings, less thc aggrcgalc amouat of marital deductions.
if any, allowed for such eslale tax puq~scs by reason of properly or iulcrcst in property
passiug ur which have passed to the Surviving Spoasc othe~vise than porsuant Io thc
provisions ofthis paragraph; provided, however, that the amoual of Share B he,under shall
bc ~duccd by the amount, if any, nccdcd to increase die Predeceased Spouse's taxable
cslalc (for fedend estate lax purposes) Io thc largest amonat Ibat, after alkwving fbr Ibc
unified c~dit against federal astale tax and the state death lax c~dil against sacb lax (but
only Io Ihe exlent Ihat 1he u~e of sacb state death lax c~dil does not increase the death lax
payable to ney slate), will ~sult in the smallest (if any) federal ~state tax being imposed on
the Predeceased Sponse's estate. The term "Maximum Marital Dcdncfion" shall not be
conslrued as a direction by the P~decensed Sponse to exe~ise any electioa respecting the
dedaction of estate adminislrntkm expenses, the delermiuation of the eslate lax vabmtion
date. or any other tax election which may be available under ney lax laws, only in sach
mana~r as will result ion {urger allosvable eslate tax marital deduclioa Ihan if Ibc coaira~
election had been mnd~. The Traslee shall bare the sole discretioa to seleel Ih~ assail which
shall constitme Share B. lu no event, however, shall lbe~ be inclodcd in Share B nay assets
or the proceeds of any asset which will not qaalily lbr the IbderM esinl~ lax martial
deduction. Sba~ B shall be ~duccd lo the extent that it cannel be created xvitb such
qualilying assets. The Trastee shall value any asset selected by the Truslee for distribmion
in kind as a pn~ ofSImrc B at the value ofsach asset at the date of distribution of such asset.
The balance of the dcceascd's individnal Trust Share. alter the assets have beea selected For
Sha~ B. shall t~ allocated lo Share A.
Share A and Sllare B shall be adnlinistercd aud distributed as hereinafter set lbrth.
Section 3.04 Credil Sllcller Trust,
If either of the Settlers survives tile other, tile Trustee shall scl apart and hold as a separate trnst (tile "Credit
Silo:lief Trnst") tile assets relbrred to as Share A ill Section 3.03 above, The Trustee shall hold, manage,
iovest, aad reinvcst the assets of this Credit Shelter Trust. shall collect the income th~rel?om, and shall pay
die net iucome lo or ibr Ibc b~ncfit off Ih~ sullying Settlor in convcaieot instalhneats at least quaHor-
mmually: provided, however, that tile suB'Jviag Omlltor may elect to pass arty portion of said hlcolllC 1o thc
remainder Beneficiaries of the Trust.
Ia addition, tile Trastee may pay Io or for the benefit of tile surviving Sctllor for tile health, educatiou.
mailllenaace, or snpporl of the sarviving Settlor, any pa~l or all of tile prlacipal of tbis Trust, as the Trnstee
may determine ia its sole discretion, withtmt considering other resonrces available to the surviving Settlor.
REVOCABLE LIVING TRltIST AGREEMENT
Page 7
The surviving Settlor shall have thc right to demand sad receive, from tile principal of this Trust ia each of
its fiscal years, the greater of llve thousaud dollars ($5,000.00) or live percent (5%) of the flair market valne
of such principal determined as of thc last day of such liscal year. Such right shall lapse to tile cxteat it is
not exercised in any year. Ally conanission payable with respect to principal so withdrawn shall be charged
against sach principal.
No persoa, who at say time is ac{lag as Trustee hereander, shall have ally power or obligation to participate
ill any discretionary attthority which the Settlor has given to the Trustee to pay principal or income to such
person, or for his or her benefit or ia relief of his or her legal obligatioas; provided, however, that it' an
iadividual Trustee has discretion to invade principal lbr himself or herself and such discretioaary authority
is limited by an ascellainable standard, then such Trnslee may iavade priacipal (if limited by sach staadard)
for himself or herselt: but sot in relief of his or her legal obiigatioas.
The pisa ofdistribalion and all leans of this Credit Shelter Trust shall be irrevocable sad unnmeaable al say
time after said Credit Shelter Trust conies into being.
The Credit Shelter Trustee(s) shall iuvest tile assets of the Credit Shelter rfrast to pro¢lace a reasonable
income for the beaelit of the surviviag Graulor without sabjecting tile priueipal to unreasoaable risk of loss.
The Credit Shelter Trustee{s) shall I~: aathorized and empowered to invest, reinvest, maaage, transfer, sad
coavey any sad all property held in this Credit Shelter lrust, iacluding all powers now or hereafter con ferred
apon Trustees by applicable state law. and also those power appropriate to tile orderly sad effective
adaliaislration of the Trust.
Tile Credit Shelter Trastcc(s) shall make a v, rilten acconnting to all income and remainder Bcncficiaries or
to their gaardians at least annually and at thc time that all assets of this Credit Shelter Trnst are distribnted.
Said accountiag shall consist ora record showing assets oa hand at thc time of thc last accounting, plus
additious, nlinus expeases and distributioas, which shall equal current assets on hand. The Credit Shelter
Trastcc(s) shall no~ be required to obtain authoriL'., or approval of aay coat{ ill the exercise of any power
conferred tq~on the Trustee(s), nor shall said Trastecls) be required to make accountiags or relx~rts to any
Upon thc death of the surviving Settlor, ally accrued income shall be paid to tile estate of the surviving Sc{tier
trod thc rcamining principal of this Credit Shelter Trnst shall be held, administered, and disposed of ill
accordance with the disposifive provisions of this agreement.
Section 3.05 ~ual[fied Termiaable hl!~rest 'lYnst
Ifeither oflhe Gmnlors sarvivcs lhc other and there are assets allocated to Sham B described in Section 3.03
above. Ihea thc Trastce shall scl apa~ said assets aud hold them as a scparale trust (the "Qualified
Terminable Interest Trnst"). The Trustee shall hold. manage, invest, aad miavcst tile assets of this Qaalified
Terminable Interest TrasL shall collect the income thc~fi'om, and shall pay Ihe set income to m' lbr the
beaefil of lb0 sun'iving Grantor in convenieat installmeuls at least quarter-annually.
Ilpmt thc surviving Glantor's death, any accrued, nndistribaled iacom¢ shall be distribated Io said surviving
Graator's estate. The remaining principal shall be added to and beconle part of the Credit Shelter Trust and
shall be held and admiaistered and disposed of in accordaacc with tile plan of distribution Ibr the Credit
Shelter Trnst as provided ill Sections 3.0d and 4.03, after provision has first bees made tbr the paymeat of
ally estate, inhcritmlcc, translix, succession, or other death taxes, payable by reales of tile inclusioa of the
value of thc Trust properly itt said surviving Gmator's estate.
REVOCAIILE LIVING TRUST AGREEM EN'F
Page 8
Thc Trustee(s) of the (}ualified Terminable ]ulerest Trust are hereby uutborized, in Ih~ 'trustee(s) sole
discretion, to determine wbethe~ to el~t (uuder Sectiou 2056(b)( 7 ) of thc Intenml Rc~cuu~ Code) to qualil~
all or a specific purlieu oflhe ~uulified Tcrminabl~ IlltOrest Tl'u~l c~ated bereiu Ibc the [cder~l estate lax
marital deduction. 1'lie 'l'ruslee(s) of the Qualified Terminnble interest Trust. in cxeicisiup such disci~don,
shall attempt lo miaim ize, or elimiuote if possible, the tbdcral cstal¢ lax payable by file cslate of the deco[lout
spouse's ¢slate.
However, iflhe Trustee(s) of the Qualified Terminable luterest Trust delerlttiae that it is iu Iht b~sl i~llerest
el:the persons who may receive any assets allot th~ decedeut spouse's death aud after the surviviug Grunter's
death lo pay some f~deral estate lax iu the dccedcul spouse's estate, takiug lute cousidcralion any other tax
that is lo be paid because of the decedeut spouse's death aud the sorviviug Grautor's death, and any income
~nx liability that may be aft~cted by the elecfiou, tl~e Trustee(s) of the ()ualified Ten. inable luterest Trust
may elect to take a marital deductiou that does uot reduce thc tax to zero if tho paymcul of thc tax wi
jcopatxlize thc ability of tl~e Qualified Tcrmluable Interest Trust lo provide the surviviug spouse with the
level ofsappo,~ aud maialcnaucc coutcmplatcd IW tiffs Declaration of Trust. The dccisiou of the Qualified
Tcnniunble lutc~st Trustee(s) to make this clcclioa shall be final and bindiag on all perseus.
Tile Trustee(s) of lite Qualified Termiuable Interest Trust is (are) authorized and empowered to invest.
reiuvesl, traastb;; aud coavey arty aud all property held iu this Qualilied Terminable lutemst Trust. This
illcludes all power uow or hereafter conferred upon Trustees by applicable state law. aud also those powers
appropriate to the orderly and eltbctive admiuistration of the Trusl.
'l'bc Trustee(s) shall make a wrilteu accounting lo lite surviviug Grautor at least aunually aud shall make a
wrillca accountiug to all remainder I~eneficiaries al the time that all assets of Ihis Qualified Tenaiuable
Interest Trust are distributed.
Sccti~m 3.06 J~x~_~'cr to Appoiut Age. t3
The.surviviug spouse shall have tile right to retain au aeeouataut aud / or alt attorney at law for pro£¢ssioual
services ou behalf of the Trust Estate or Estates herein. The surviviug spouse shall uot be respousible for
tile acts of such a~.ents bcyoud his or her obligatiou to use reasouable cm'¢ in the selectiou of s.ch ageuts.
Scctiou 3.07 rvlaximum M, 'i · I D ?~uction
Excepl as otherwise expressly stated herciu, the term "Maximum Marital Deductiou" shall not bc coustrued
as a direction by Ibc deceased Settlor to exercise auy election respecliug the deduction of Estate
admiuistratioa expeuses, the dcterminatioa of thc Eslate tax vabmtiou dale. or any other tax eleclion which
may be available uudcr auy tax laws, ouly iu such maauer as will result in a larger allowable Estate tax
martial deduction thau il'the coulrary election bad been made.
Section 3.08 Trust Income Allcr The I;i~rsJ Death
Followiug thc death el'either Settlor aud uutil tho death of the surviviag Settlor, thc Trustee shall, at Icasl
aumudly, pay to or apply for file beuefit ul'lhe surviviug Settlor all of the uet income l'rom Ibc Trust Estate.
REVOCABLE LIVING TRUST AGREEMENT
Page 9
Section 3.09 S IIL Iai eons Dealh
If the Settlers should die under circumslances which wookl render it doublftd as to which Settlor died first.
il shall be conclusively presumed for the parposes of this Trust thai Roberl L. Kerstetler died first. If any
,,lltll~er Beneficiary and a Selllor shot, Id (lit under such circamslanees, it shall be eonclasively presumed lhat
Beneficiary predeceased such Settlor.
Section 3.10 Lasl...E.E.E.~pe ls~e~
Upon Ih( death of each of the Settlers. the Trusl¢¢ of this Trust may, in its discretion, pay soy part of or all
of thc fimeral and burial expenses, p~bal~ claims, admiuistraliou c~p0ascs, ami any cstat~, inherilancc.
succession, or other dealh taxes, which am payable a~ a ~sult of the dealh of each of the Settlers. out el'that
portion of the Trust Estate co,st,luting the deceased Settler's separate Trust Share. Thc Trustee may mak~
any such payments di~clly to Ibc creditors or taxing authority iu question, or may remit fimds to thc ~rsonal
~prcsentative of the Eslal~ of the deceased spouse lbr such paymenls.
ARTICLE I:OUI,t
Sec,too 4.01 Common Pot Trost
At Ihe death of the Surviving Setllor. the Trastee shall not create a Common Pot ]'rust. All of file Trust
Estate that has ,et been distribated under prior Articles oflhe Trust Agreement shall be held. administered.
divided, and distributed accord,ag to file provisions that tbllow.
Section 4.02 S~c3~3~d_._Dea__t__
On Ihe death of the last Settlor to die (rite "Sarviving Settlor"), tile Trustee shall distributu tile principal of
the Trust ami any accrued or nad,sir,baled i~come from the principal of tile Trusl itt si(ch ;t rammer and to
such perseus, iucludiog tile Estate or the Credilors, as directed it, this Trust Agreeureut.
Scclion 4.03 Payment of Tile Second Death Expc~
Ou tile death of the Surviving Settlor. lite 'l'ruslee shall pay from thai portion of the Trus! Estate constituting
tilt deceased Settler's separate Trust Share Ih( expenses of thc surviving Settler's lasl iii,ess, funeral, burial.
and say inheritance, cs(ale, or death taxes that may be dee by reason of thc Sorviving Scl(lot's death, unless
Ih( Trustee in his or her absolote discretion determines that other adequate prey,skins have bccn made tbr
the paymeot of such expenses and taxes.
Section ,I.04 Trast lucerne and Principal Distribution Up0!! 'l~g Death of Th, Surviving 'l'ru.~!9~'
The Trustee shall apply ami dislribalc tl~e ilet iilcoule and principal of each of tile shares of tl~e
resulting Trust Eslale. slier giving effect lo the sc(lion of Ibis Trust Agreemeat e,titled "Special
D rcct yes I~ ti c following Be eric ar es i the indicated fi'ac(tonal shares:
I.,AWRENCE R. KERSTETTER
DOUGLAS A. KERSTET'FER
I/2
I/2
REVOCABLE LIVING TRUST AGREEMENT
Page 10
Il'any of the above Beneficiaries. or any other Beaeficiary. is uader tile age o1'25 years when tile
distribution is to be made. the Trustee shall have authority lo distribute lhe ~mc, ia whole or ia part.
to a custodian tbr the minor appointed under a Unifon~ Gi~s or Transt~rs ~o Minors Act. or the
Trustee may retain auy such property and administer and distribute thc same for thc benefit of
minor, payiag to or for thc benefit of such miuor so much of the lucerne sad principal of the retained
propc~y t?om lime lo time as the Trustee deems advisable for the heallb, cducatioa, suppo~, sad
mai,dc,mace of thc minor. When the per.mt for whom thc property is bold attains thc ago of 25
years, thc property shall the~upon be distributed to Ifim or her free oftrnst ualess otl~erwise stated
in this Ag~ement. If the miaor should die before attainiug the age of majority, thc property si~all
thcs be paid and distributed to thc estate of the minor.
If all of tile Scttlor's Beueficiaries and their children shoakl filil to survive tile tinal distribafion of
thc Trust Estate. all of the ]'mst l/,state sot disposed of as herelnabove provided shall be distributed
tls provided for itl this Trest Agreemeut.
Scctiou 4.05 pr nc pie of Rem'esentatiou
Unless indicated diftbreatly iu Ibis Trust Agreement or in file "Special Directives" seclioa that follows, ia
thc event say oflhe named Beneficiaries should predecease both Settlers. all of that person's share of the
Trust Estate is to be divided equally among the deceased Beneficiary's clfildrea or issue per stirpes, la tile
evenl the predeceased Beneficiary leaves no surviviag children or issue, theu all of that persou's share of the
Trust Estate shall be divided equally among tile remaining Beaeficiaries per stiq)es.
Ifa Beneficiary of the Settlm's survives both Settlers. bat should fail to survive to coll,'ct his or her share at
distribnlion. Ihat share shall pass to the surviving issue of that deceased Beneficiary per stirpes sad ,,villi right
o f represenlalion.
ARTICI,E FIVE
Sectioa 5.01 Non-laconic Producina Prooelt~'
l)aring lhejoint lives oflhe Settlors, lite Trnslee is atdhorizcd to rctaiu ia thc Trust, lbr so Ioug as tile Trustee
nay deem advisable any property received by t m Trnstee from thc Setllors, whetller, or ~t~t snch properly
is of tile character permitted by law for tile investment of Trust lhnds.
Section 5.02 Tr ~stcc Powers
The Trustee shall bare all powers conlbn'ed apou a ]¥uslcc by law tbr thc orderly administratioa of the Trust
F~slate. Il'any properly is distributed outright under tile provisioa of this Trust Agreement to a pemon who
is a miaor, dish'ibution may be made uader the Peuusylvauia Uaitbrm Transfer to Minors Act ("PAUTMA").
Fhe Trustee is further authorized Io sigu, deliver, and/or receive any domlmeats necessary Io carry oat the
powers contaiaed within this Section.
The '[ruslee of any trust created uader lids' '-i st Agreement ( C d g aly snbstitete or successor Trustee)
will have aad be sal!ject to all of' the powers, dulies, aud responsibilities granted or imposed I~y tile
Penasylvanitl Consolidated Statutes (20 Pa. C.S. Seclion 101 ct seq.) as such Statute may pmvlde at the time
REVOCABLE LIVING TI,IUST AGREEMENT
Page I I
of admJaJstration et'the 'Yrust. except to die exlenl that the same a~ inconsJsteal with die provisions of this
Agreement.
Sectioa 5.03 Soecilic Powers of Trustee
In addition, tim 'l'mstee will have the followiug spccil'ic powers:
Trnst F. state: The Trnstcc may leave invested any property coming into its hauds heremtdcr in any
tbrm of investment even though tile investment may not be of the character of investments permitted
by law to trnstces, wlthont liability for loss or depreciation in value. Thc Tmst~ may sell.
exchange, or otherwise dispose of and reinvest prope~y which may at any time be a part of Ibc Trust
Estate open such lerms and conditions as tbe Trostee may deem advisable. 'linc 'l'mslce may invest
and reinvest the Trust Assets from time to time in aoy properly, mai, personal, or mixed, including
withont limilation, securities of domestic and foreign corporations aud investment trusts or
companies, bonds, debentures, p~lbrred stocks, common stocks, mortgages, me,gage participation.
aud interests in common trust fuads, all with complete discretion to coaved really late personalW
or personally into realty or otllenvis¢ change the character of the Trust Estate, even thongb snch
Jnvestmenl {by reason of its character, amonnt, propmaioa lo tile Iolal Tnlst Estate. or ethel%vise)
?vonld nol be considered appropriate for a fiducia~ apa~ from this provision aad even thongh sncb
mvesltocnl ceased part or all of tim total Trnst Eslate to be Jnveslcd hi investments of one type or
of one bnsJness or company.
I lolding Properly: The 'l'mslee may bold property iu the Trnstee's name. tis trastee, or in tho name
ora nominee witbm~t disclosing the Trost.
Release of Power: Iflhc Trustee deems it Io be ia tile best interest ofthc Trust aud its Bcneliciarics.
lite Trustee. by written instnanent signed by such Trustee. will have the power and authority It}
release, disclaim, or restrict the scope &any power or discretion granted ia this Trust Agreement
or implied by law.
Ageats. Elnployees: lhc Trnstee nlay employ one or more agenls Io perform any net of
administration, whether or not dlscmtionary, including attorneys, auditors, iaveslmeut nlanagers, or
others, as the Trastee shall deem necessary or advisable. '[lie Truslee may compeusale agents and
other employees and may delegate Io tbenl any aad all discretions and powers.
Leases: The Trnstcc may lease aay Trust Assets generally or tbr oil, gas. and mineral dcvclopmcat.
even tbongh tile lease term may extend beyond tile term of'the Trust of which di~ properly is a pail.
The Trustee may enter iulo any covenants and ag~emcals i~laliag lo the properly so leased or
¢onccrni~lg any improvements which may then or thereafter be ~rectcd on sach pro,ny.
Connonn Fnnds: The Trnslce may hold any of the Trnst Assets iu a commoa fired wilb property
ii,tn other trust estates and nmy make investments jointly with my et er rt st. the property of which
is iuchnled in the conlnlon fired.
Sccnrilies: Witln respect lo secnrilies hekl iii the Trust Estate, die Trnstcc may exercise all Ibc
rights, powers, and privileges of an owner, inclnding bat not limited to. the power to vote. give
proxies, and to pay asscssmcnts and other sams deemed by the Trustee necessary ft~r the protection
of tim Trusl Eslale. Ill addition, die Trnstee may participate ia voting trusts, fbreclosums.
reorganizations, consolidalions, mergers, and liqnidations, aad in connection Iherewith, lo deposit
REVOCABLE LIVING TRUST AGREEMENT
Page 12
10.
II.
12.
13.
14.
15.
securities with and transfer title to ally protective or other committee uuder such terms as the Trustee
may deem advisable, la additioa, tilt Trustee may exercise or sell stock sabseriptioa or coaversioo
righls and may accept aad retaia as aa investment any securities or other property received through
Ihe exercise of any of tile foregoing powers, regardless of any limitations elsewhere ill this
instrument relative to investmeats by the Traslce.
Purcbases t?om Estate: Thc Trustee may purcllase property of auy kind fi'om tile Executor or
Admiaistrator of oar Estates.
I,cnding: *1' e Trustee may nuke Ioaas, secared or uasecored, to thc Executor or Admiuistrator of
oar Estates. to aay Beneficiary of the Trust, or to the Traslee. Fndber. the Trustee may use/mst
Assets to gearaatee obligations ofuuy income Beaeficiary of tile Trust {nnl~ss soch Beoeticiary is
serving as Trustee).
Distributions to or for Beneficiaries: Th~ Trustee amy make aay distributioo contemplated by lifts
Tmsl Agreement ( I ) lo the Beneliciary; (2) if the Beneficiary is under a legal disability or if the
Truslee deterufines that the Beueficiary is unable lo properly manage Iris or bee aflhirs, to a pemoa
fimdsbing suppo~, maintenaacc, or ~ocation for the BeneficiaW or with whom the Beaeliciary is
residiog Ibr expeaditoms au the Benellcia~'s bohalfi or {3) if the Beoeficia~ is a mloor, to a trustee
of au existiog trust established exclusively R~r lite bcuefit of such miaor, whether created by lifts
Trust Agreemcat or otherwise, or to a custodlaa for the Beneficial, as selected by tho Trustee, ouder
Ihe Penasylvania Uniftmn Tmnsl~r to Miaom Act. Alterualively, the Trustee may apply all or a part
of ibc distributkm for the Beneficia~'s benefit. Auy distribolioo under this paragraph will be a thll
dischurge oftl~e Trustee with respect fl~ereto. On any paflial or fiaal dislribulion of the Trust Assels,
thc Trustee may apportion and allocate die assets oftl~e Trosl Estale in cash or in kiad, or pauly iu
cash aod parlly iukiad, or ia undivided interests ia the maoacr deemed advisable at the discretion
of lhe 'l'raslee and Io sell any property deemed aecessary by Ibc 'Frastee Io make the distribatioa.
Tbe Traslee may dislribule gills of up to $10,000.00 per year per doaee out of principal aad/or
Insuraucc: Thc Trustee may pamhase new life iasuraace, pay thc premiums on cxisti]Lg lif~
insurance on thc life of any Trust Beaelicia~, parchase aanuities (cilher commemial or private)
fi'om aay corpomlioo, trask or individual, and may procure aud pay lhe p~miums on other iosumnce
of thc kinds, forms, and aulotmls deemed advisable by the 'l'rltstcc Io protect the Trustee and thc
Trusl Eslale.
Borrowing: 'llbe Trostee may borix~w lllOllC,v I¥OlLi thc Trust l~stale aad ethers. To sccarc tile
ll2paylllellt thereof, tile Trustee may InOrtgagc, pledge, or otherwise ellCLallbcr pall or all al'thc Tras!
Assets~ and ia couaeetioo with tile acquisition ofaay property, tile 'trustee olay assume a liability
or may acquire property subject to a liability.
Repairs: The Trustee alay make ordioaL'y aod extraordinary i~epairs aad alterations to buikliags or
other Trust Assets.
Reserves: T]IC Trustee Illlly eslablish such reserves out of lucerne for taxcs, asscssmeots, rcpa ir, aad
maintenance as tilt Trustee coasiders appropriate.
CoatiollatiolL of Busioess: Thc Troslec nmy coaliaue uay business or busiaesses ill which the Trasl
has au iuterest at the !ime of Ibc Selllors' death for so long as tilt Trustee may, in its sole discretiou.
REVOCABLE LIVING TRUST AGREEMENT
Page 13
16.
17.
18,
19.
20.
21.
cousider necessary or desirable, whether or not the business is oondueted by tim Sottlors at tile time
oflheir death individually, as a pa,n~rship, or as a corporaliou wholly owned or gontrolled by
with fidl authority to soil. settle, and discoutinne any of tbcm wbcn nad upon such terms and
conditions as Ibc '1 tastee may, ia its sole discretion, consider ucccssary or desirablu.
Retain Property for Personal Usc:: Thc Trustee may retain a residence or other proporty Ibr the
persoual use ora Benetloim~, and allow a Beueficia~ to use or occapy thc mlaiucd pmpe~y fre~ of
Dealings with Third Parties: The Trustee may deal with nay person or entity reg,~dloss of
relatkmsbil~ or kleutity of any Trustee to or with that persou or entity. The Trustee may hokl or
invest any part of or all of the Trust Estate ill commoa or aadivided interests with that person or
entity.
Partitious, Divisions, Distributions: Thc 'l'rastee will Imvc tile power to make all partitions.
divisions, and dislribatious contemplated by this Trust Agmcmcnl. Any partitions, divisions, or
other distributions amy be mado in nosh, in kind. or partly in cash and partly in kind. ia any manner
that the Trustee deems appmpriato (inclading composing slmres differently). The Trustee may
determinc Ihe value of any properly, whid~ vahmtiou will be biuding oa all Bencticiarios. No
adjustments are required to compensate for any partitions, divisions, or dislributions having uneqnal
Claims, Controversies: 'lhe Trnstcc may maintain and dcfead any claim or controversy by or against
the Trust witbonl thc.joiader or conseut of any Bcueficim'y. Tim Trustee amy conanencc or dcfond
at thc e,xpensc of the Trnsl any litigatiou with respect to thc Trust or any properly of the Trust F, state
as tho Trustee may deem advisable. Thc Trnstec may employ, for reasonable compensation, such
coansel as thc Trnstee shall deem advisable Ibr thai pnrpose.
Merger of Trusts: Il'at auy time the Trustee o'fany trast created hereunder shall also ILo acting as
Irustee of auy otber trust cmaled by trust inslrumeut or by frost declarution for the benefit of thc
same beaeficiaO, or beneficiaries nad npon subst anlially the same terms and coadilioas, thc Trnslce
is authorized aud cmpowc~d, if ia the Trustcc's discretion such action is in the best interest of thc
Bcueficiary or Bcncliciaries. to transfer and merge all of the assets then held under such trast c~atcd
pursaant to this Trust Agmcmeut to and with sach otber tntst and the~gapoa lu terminate thc trust
c~ated pnrsuant to this Trnst Agreement. Thc Trnstee is thrtbcr authorized lo accept the assets of
nay other trust which may bc transl~rrcd to any trust created hereunder and to administer and
distribute sttcb assets and properties so Iraasl~rred iu accordance with thc provisloas of this
Ag~eateut.
Temduatioa of Small Trust: Any corporate Trnstcc width is serving as thc solo Trustee of any
Trust or any Share thcrcof may at any time terminate snch Trust or Share iL ia the Trustce's sole
judgment, thc coutimlcd umnagemcnt of snob Trust or Share is ao Ioagcr ecoaomical ~causc of tim
snudl size of snob Trust or Share and if such actkm will be d~mcd to bc in the best interests of the
Beucficiary or Beneficiaries. In case of such termination, the Trustee will distribatc Ibrthwid~ the
share of lbe Trust Estate so terminated to thc iacomc Beneficiary. per stirpcs. Ul>oa st;cb
distribution, such Trnsl or Sham will terminate and the Trustee will not be liable or responsible to
any person or persons whomsoever tbr its aclioa. The Trustee will aot be liable tbr thiling or
~fitsing at auy time to terminate nuy Trnst or a Shm~ thereof as authorized by this paragraph.
REVOCAllLE lAVING TRUST AGI,tlCEMENT
Page 14
22.
Power to I)etcmdue luconle and Principal: l)ividends payablc~ in stock o f lira issuhtg ¢orporatiou.
stock splits, nmi e~pilnl ~ains will b~ Ireated ns principal. Except as heroin olhe~vise speoifi~nlly
provided, the Trust~ will have full powor and anthority to determine lbo nmmler in wbid~ ex,rises
are to be bumc and in which receipts am to be credited as between principal and income. Thc
?'rustee b~ thc power Io determine what will constitu c p 'incipal or income and may witbhokl l~om
raceme such ~sc~cs for dclu'ccialion or depletion as thc Truslcc may deem thir and equitable, lu
determining snch mailers, Ihe Trustee may give considcratiou lo the provisions ortho Pcnnsylvaaia
Statn~es (or its snccessor statntes) relating Io such matters, but it will not bc bmmd by such
provisiuus.
23.
Generation-Skil~ping Taxes and Paymeut: Ir t he Trustee considers any distribution or terminntion
or an inter,est or power hereunder as a distrlbetion or termination snbi¢cl lo a generation-skipping
lax. tire Trustee is authorized: '
To augment any taxable distribuliou by an amount which the Trustee estinlates to be sufficient to
pay such tax and chm'g¢ the same lo thc particular trust to which Ibc tax related without adjustmcut
o£ lite relative imcrcsts of tile Beneficiaries:
To pay such tax, in tile case ora taxable termination, I¥om lite particnlar trust to which the
tax relates without adjustment of the relative irrtcrests of the Beueficiaries. If such tax is
intposcd ill part by reason of the Trust Assets, thc Trustee will pay only lite portion or such
tax attributable to tile taxable terminatimt hereunder taking into consideration deductions,
exemptious, credils, and other faclors which the Trustee deems advisable: aud
'1'o poslpone fiaal terntinntion of any particular trust and to withhold any portion or all of
tim Trust Estate until Iht Truslee is satisfied that the Trnstee no longer bas aay I b ty lo
pay any geaeration-skipping lux with reference to such trust or ils tenoiaalion.
Section 5.0,1 ~! Provision for S Comoration Steel3
Notwilhstmlding what is otherwise provided in Ihis Trust Agreement, if at auy time lire Trust conlains any
stock of a corpomtiou whicb elects or has elected trcatmeut as an "S Corporation" as defined by Section
1361(a)(I) of Ihe Internal Revenue Code {or ally corresponding successor statute), such stock will be
segregated from lite other assets of sach and treated as a separate trust, lite Trustee will fi~rlher divide tire
separate lrust iulo shares for each Beueli¢iaty and such shares will be distribuled onh'igbt or held ia trust as
herein provided. In addition, all other provisions oftbis Trust Agreement will apply Io eacb shm,e beld in
trust (and constituting a separate trust) ~xcepl that Ibc 'l'mstee will dislribnle all or01e income fi'om each
sepamle trust to its Beneficiary in convenicnl inslalbnents at leust annnally. It is Ihe Settlers' intent that each
scpamle Imst will bt recognized as a "Qualitied Subcbaptcr S Tnlst" ("QSST") under Section 1361{d1(2)
of the Internal Revemm Code (or any corresponding snccessor statute}. Notwithstanding any pmvisiens of
th is lrust Agreement Io the contracv, the Trustee's powers nad discretie,s with respect to tire administmlion
of each separate trust (including melhods of accounting, bookkeeping, making dlstribntions, and
clmmcterizing receipts and expenses) will not be exercised or exercisable except in a manner coasistent with
allowing each sepm,'ale trust to be trcalcd as a QSST as above described.
RE¥OeAIILE LI¥1NG TRUST AGREEMENT
Page 15
ARTICLE SIX
Scclio. 6.01 Coordiuatien with Sctllor's Probate Es!a!~
At any time duriag thc contimmnce uFthis Trast, includiug sabscqacat to tile death o£cithcr Settlor.
the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Sctdor's
Probate Estate cash and I or mher pmpc~y as a Beneficia~ of thc Trust.
AIl other provisions to tile coutrary notwithslanding, under Ilo circumstances shall auy restricted
proceeds, as her¢iualler defined, be either directly or indirectly: (i) distribnted to or for the benefit
of the Settler's Exccalors or the Settler's Probate Estate; or (ii) used to pay arty other obligations of
Illc Settler's Estate. The term "Restricted Proceeds" means:
All qualified plaas, individnal retiremeut aecoants, or similar benefits which arc received
or receivable by any Trustee hereuuder, and which are paid solely to a Beneticiary other
than the Execator of the Settler's Gross Estate for Federal Estate lax purposes; and
All proceeds of insurmmc ou tile Settler's life which, if paid to a Beneficiary other limn tile
Settlor~s Estate, would be exempt from iuheritance or similar death taxes under applicable
state death laws.
Sectiou 6.02 Direction to Minimize Taxes
In lite administration of the Trust hereunder, ils Fiduciaries shall exercise all available lax related electioas.
options, a.d choices iu sach a manner as they, in their sole but reasonable judgment (where appropriate.
receivi.g advice of tax cee,scl), believe will achieve the overall minilnum hi total combined present and
reasouably auticipaled fittnm adminishative expcuses nnd taxes ofall kiuds. This applies eot ouly to said
Trust, but also to its Beneficiaries, lo lhe olher Trusts hereaader and their Beneficiaries, and to the Settler's
I'mbatc Estate.
Without limitation on thc generality el'the £omgoing directiou (which shall to that extent supcrcede tile usual
fidnciary duty of impartiality), such Fklucinries shall eot be acconntable to any person iaterested in this Trast
or to Setfior's Estate lbr tile manner irt which they shall carry out this directioa to mi.imize overall taxes and
expenses (iucludiug arty decision they may make uot to incur the expense o£a detailed analysis of alternative
choices). Even though their decisions i, this regard may result ill increased taxes or decreased distribatio, s
to thc Trnst. to the Estale. or to one or more Beneficiaries, the Fidnciaries shall not he obligated for
compensation reat[jashtl¢llts or reimbnlrscnleuts which arise by reaso, of the rammer i. which tile Fiduciaries
carry out this directkm.
Section 6.03 Judlanleat and Discretion of Trustee
Itt tile abscuce of proof of bad faith, all qnestions of constraction or interpretation of say trnsts created by
this Trust Agreement will be finally and conclusively determined solely hy the Trastee, according to lilt
Trust¢c's best judgment and without reconme to any court. Each determination by the 'lmstce is binding ua
tile Beneficiaries and prospective Beneficiaries hereunder, both in hci,g and anbum, as well as all other
persons, firms, or corporations. The Trustee, when exercising any discretiouary power rclatiag to the
distributioll or accunmlation ofpriacipal or income or Io the termination o£any trust, will be responsible only
fur lack of good thith in lite exercise of such power. Each determinatiou may be relied upon to lite same
extent lis i~' it wm~ a fiual and blading judicial detemfiaation. In lite event or a coafiict between the
REVOCABLE LIVING TRUST AGREEMENT
Page 16
ARTICLE SEVEN
Sectiuu 7.01 Resolution of Conllic!
Any controversy between the Trustee or Trustees and any other Trustee or Trastees, or be}wee, any otller
parties to this Trnst, including Beneficiaries, involving the construction or application of ally of the terms,
provisions, or conditions of this lmst shall, on tho written reqnest of eitber or any disagreeing pn}ly served
on tho other or otbers, shall he snbmirted to arbltretion, lbe parties to snch arbitration sball eacb appoiut
one person to hear and determine the dispnte ami. if they are unable to agree, then tilt two persons so chosen
shall select a third impartial arbitrator whose ducisiou sball be tiual and conclnsive upon ~*th parties, lbe
cost of arbitration shall be borne by tile losing party or in such proportion as tile arbitrator{s) shall decide.
Sneh arbitration shall comply with tilt commercial arbitratio, rules of the American Arb}tm} ion Associatioa,
140 West 51 st Street. New York, NY 10200.
Section 7.02 Incontestability
Tbe beneficial provisions of this Trust Agreement are intended to be in lieu ofnny other rights, claims, or
interests ol'wbatsoever uature, whetber statutory ur otherwise, except bolla fide pre-deatb debts, which ally
Beneficiary hereunder may bare in Settler's Estate or in the properties in trnst hereunder. Accordingly. il'
any Beneficinry bereunder asserts any claim (except a legally enfbrceable debt), stalutory election, or other
right or interest against or ill Settler's Estate. or any properties of this Trust, other than pnrsuant to the
express terms bcreol', or directly or indirectly contests, al}spates, or calls into qnestio,, be£ore ally court, the
validity of this ]'mst Agreement, then:
Such Beneficiary shall thereby absolntely forfeit ally and all beneficial interesls o£~,vbnlsoever kind
and nalnre which such Beneficiary or bis or her beirs migbt otherwis~ hav~ u.d~r lids 'l'rusl
Agrccmeut and Ibc iuterests of the other Beneficiaries herennder shall tberenpon be approprialely
and propoflionalely incensed: and
All of the provisions of this Trust Agreemeut. to }be extent tbat they conlbr ally beuefils, pin',ers.
or rights whatsoever npml sneh claiming, electing, or coulesling Be,eficiary, sbell thereupon bccume
absolutely void; nad
Snch claiming, electing, or contesling Beneficiary, il' then acting as a trustee hereunder, shall
automalieally cease to be a Trustee and shall therealler be ineligible either to select, remove, or
become a Trnstee herennder.
Section 7.03 Specific Qmissions
Ally and all persons ami entities, exeept those persons and entities specilically named herein, have been
intentionally omitted from this Trust Agreement. Ifauy person or entity shall successl`nlly challeuge ally
}emi or coati}tie, of this Trust Agreement. then, to Ibat person or enlity shall bt given tile aria! Of Oll¢' dollar
($1.00) in lien and in place of any other benefit, grant, or iuterest whicb that person or interest may have in
tile Trust Estate.
REVOCAIILE LIVING TRUST AGI{EEMENT
Pagc 17
Sectioa ?.04 .BA~JtLefits Coafidential
'File Settlers timber declare that it is tlleir desire and latent that tile provisions of tills Trust Agreement are
lo remain COlllidmltial as to all parties. ]'lie Settlers direct 1bat only the iafbrmation concerniag tile benelits
paid to any parlicalar Beaeliciary shall be revealed to sacb iudividual aad that no iudividaal shall have a right
to informatkm conceraing tim bellcfhs being paid to ally other Beneficiary.
ARTICLE EIGIIT
Sectioa 8.01 Dislribt¢ion in Kind or in Caslt
On any division of the assets of tile Trast Estate into shares or partial shares, and oa ally fiaal or partial
distribntion of tim assets of tim Trust Eslale, tile Trustee, al bis or her absolute discretioa, may divide aud
distribnte aadivided interests of such assets oa a pro rata or non-pro rata basis, or may sell any part of or all
of sucb assets aad may make divisions or distribatioas iu cash or partly itl cash aad partly iii kiad. Tile
deeisioa of the 'l'mstee, either prior to or on any division or distribution ofsucb assels, as to what eonstilules
a proper division of snell assels of tile Trust Estate. shall be binding on all persons interested ill ally trast
provided for ill this Trust Agreemeat.
Section 8.02 Spen~kh~
Neither die principal nor tile income or tile trust shall be liable fi~r the debts of a Beneficiary, Except as
otherwise expressly provided in this Agreement, no Beneficiary of aay trust shall bare any right, power, or
anlborily to alieuale, eaetunber, or bypotbeeale Ids or her iuterest ill tile principal or income of this Trust ill
any manner, aor shall Ihe iaterests of nay Beneficiary be subject to Ibc claims of his or bar credito~ or liable
to attachment, execalioa, or other process of law. 'File limitations bereia shall not restrict the exercise of any
pnwer ofappointmem or the right to disclaim.
Sectioa 8.03 l)ofinitioa of Cbildrea
The terms "ChiM" and "Cbildrea" as ased ill this Agreement meaa tile lawlhl issue of a Settlor or of tile
Settka-s together. This definition also iueludes ebildren legally adopted by a Selllor or by the Settlers
togetber.
Section 8.04 I1~ cd emficiaries
Aay Beneficiary x~bo is determined by a cotn~ ofcmnpetent jnrisdictiou to be incompetent shall eot have aay
discretioaa .fy rights of a Beneliciary with respect lo this Trast, or Io tbeir share or portion IbereoL 'Hie
Trustee shall hold and maintain such ineoml~lent Beueliciary's share of the Trust eslate and shall in the
Tmslee's sale discretioa, provide for such Beueliciary as tbat Trustee would provide for a minor.
Not~vilbstaading tile fomgoiog, ally Benelieiary wbo is diagaosed for tile proposes ofgoveramemal beuelits
(as bereiualler delineated) as being not competent or as being disabled, nad who shall be eatitled to
govermnental support and benefils by reasoa or such iacompetency or disability, shall cease Io be a
BeneficlalT of this Trast. Likewise, they shall cease to be a Beaeficiary ifauy share or portion of the
principal or lucerne of tile Trust shall be¢oule sabject to tile claims of any governmental ageaey fi~r cosls or
benefils, Ii:cs. or charges.
REVOCABLE LIVING TRUST AGREEMENT
Page 18
Thc porlion of thc Tr~lst Estate which, absent Iht pmvisJoas o~lhls seclbn, would have been thc slmrc of
snch incompetent or handicappud pm'son shall be relained in m~sl fi)r ns bng as that individnal lives. The
trustee, at lus or her sole discretion, shall utilize snch fimds Eot the maialenancc o~lhat i,dividuaL Irsu~h
individnal mcovm's from his er her incompclency or disability aad is no longer eligible ~or aid from any
govemmemnl ~gcacy. inclnding costs or benefits, tees. or charges, such individual shall be minslaled as a
Bcncficia~ after 60 days li~m sach recovc~ anti the allocation and dislribnlion provisions as slated herein
shallal~plyt°that ~rtiontfftheTrus Estalcwhich is held bytheTrusleesubje~ttothclbrcgoingpmvisions
of this section. If said handicapped Beneficiary is no longer livin8 and shall leave children then living, thc
deceased chikl's share shall press to those children per stirpcs, lrthere are no chiMrcn, the share shall be
allocaled proporlionatcly amo,g the remaining Bencticiarics.
Seclion 9.01 .Trnstces
ARTICLE NINE
All Trostees are to serve withont bead, Tile tbllowing ;viii act as'rrmees of any Trasts created by this Trnst
Agreement, ill t e lbllowing order of succession:
First:
Tile mlclersigned, ROBERT L. KERSTETTER and / or JANET F.
KERSTETFER.
Second:
Third:
The Su[viving Spouse.
Upon tile end of the terms of thc original 'rrnslecs, LAWRENCE R.
KERSTETTER and DOUGLAS A. KERSTETTER are designated as Join!
Sncccssor Truslees.
FOLlrth: Ill the eVelll that ella of my Joint Successor lrustees is nllwillhlg or unable to scrYe,
then the remahling Joint Successor Truslees shall cootillne to sep.'e.
A Traslee chosen by tile majority of Beaeficiaries, with a pal'mll or legal guardian
voting Ibr minor Beneficiaries; provided, however, that tile children of any deccasetl
Beneficiary shall collectively have only one vole.
Seetioa 9.02 Allocation and Dislribufion.~f lhe Trnst Asscls
The Trustees shall allocale, hold, administer, and distribute the Trust Assets tls hereiaaller pmvidml:
I. Upon the death of the first Settlor. the Trustet: shall make any separate, distributions Ihat
have been specified by the deceased Saltier. The Trustee shall also take iffio consideration
Ihe appropriate provisions of this Article.
Upon thc death of tilt Surviving Spouse, the Trustee shall hold. administer, nad dislribute
Iha Trust Assets in the manner hereinafter prescribed.
REVOCABLE LIVING TRUST AGIIEEMENT
Page 19
Section 9.03 Personal Properly Distribation
Notwithstanding ally provision of this Trust Agrcemcnt to the contrary, tile Trustee must abide by any
meuloraudum by tile, Scttlors, particalarly that contaiaed itl tile section eatilled "Special Directives"
iacorporatcd iuto this Trust Instrument, directing tile disposition of Trnst Assets of every kind including, bat
not limited to, furniture, appliances, furnishings, pieturcs, china, silverware, glass, books, jow¢lry, wearing
apparel, aud all ixdicies of fire, burglary, property damage, aad other iusurance oil or in coaneetion with the
nsc of property. Othe;",vise. ally person01 and household effects of'thc Settlors shall bc distributed with tilt
remaining assets of the Trust Estate.
Sectiml 9.04 I,iabilit¥ of'l rL!sLce.
Tile Trustee will .or bc I cspollsibl¢ or liable for any loss which may occar by reason of depreciation in value
of tile properties at any time beloa~.iag to the Trust Estate nor for any other loss which may occnr, except
that thc Trustee will be liable for each Trastee's owa negligence, acglcct, delhult, or willl~d wrong. Thc
Trustee will aot bc liable or responsible for thc acts, oulissiolls, or de~mlts of any at[eat or other pcrsoa to
whom duties may bc properly delegated bcrcundcr (except o~cers or regular employees of thc rl'rltSleC) if
sacb agent or pcrsou was appointed with due care. The Trustee may rcceive rcimburscmcnt from tim Trust
Estate lbr any liability, whether in contract or iu tort. iacur~d in the administratim~ of'thc Trust Eslatc in
accordance with the provisions herco~, and thc Trastcc may coatrsct in sach form that such Tmstcc will be
exempt t~om such personal liability and that such liability will be limited to thc Trust Assets.
Section 9.05 Successor 'l'ruste~
Ally Successor Trustee shall have all the power, rights, discretion, aud obligatioas eonl'erred oil a Trustee
by this Trust Agrcenlcnt. All rights, titles, and iutercst ill thc property of the Trnst shall immediately vest
ill the successor Trastee at tile tillle or appoinlllleflt. 'rile prior'l'rnstcc shall, without warranty, traasl~r to
Ibc Successor Trustee thc cxistiag Trnsl properly. No Successor ]'rnsice shall be uuder aay duty to examine,
verify, question, or aodit Ih¢ books, rccoals, a~cotmts, or transactiou of auy preceding Trustee; and no
Successor Trnstee shall be liable For auy loss or expease from or occasionod by anything doue or neglected
to be done by any p~dcccssor Trustee. A Successor Trcstcc shall be liable only for his or her owa acts and
defaults.
ARTICLE TEN
Section 10.01 Pcrt~etuitics Savinas (_'~
Notwithstanding any oilier provisiou of Ibis instrumcut, thc Trusts created hereunder shall lerminate not Jitter
than tweaty-oae (21 ) years after the death ortho last survivor or all Settlors and any other }3cnel~iciary or
I}encl~ciaries uau~ed or d¢lhled ill this Tiust liviag on the date of the death of the tlrst Settlor to die. The
Trastee shall distribale rcmaiaing Trust principal and all aecrned or undistrJbated net iacomc hereunder to
tilt Beuefieiary ur l~enei~ciaries. If there is more than oae Beneficiary, the distribatioa shall be in the
proportion ill xvhieh they arc Benellcim'ies: if no proportion is desigaated, then the distribulioa shall bc in
equal shares to such Beacl~ciaries.
REVOCABLE LIVING TRUST AGREEMENT
Page 20
ARTICLE ELEVEN
Scctioa I 1.01 Govenfing La~v
It is not intended that lhe laws of only one particular state shall necessarily L~overn all qaestions pertaining
to all oft I¢ Trust hereunder.
The valklity of the Trusl hereander, as wcll ns tile validity of the pallicular provisions of that Trust,
shall be governed by tile laws oflhe state which has sufficient ¢onaeet[oll with the Trust to support
such validity.
The nleaning and eft'ecl of the terms of this Trust Agreen~ent sha be govelned hy the laws ofthe
Comnlonweallh of Pennsylvaaia.
The achnhlistration of this '['lrl. lst shall be governed hy tile laws of the state ia which tile principle
el'flee of the Trustee then having etl&tody of the Trust's principal assets aud records is located.
The tbrcgoiag shall apply even though Ihe situs of some Trast Assets or tile home et'the Setllor, a Trustee,
Sectioa 11.02 ~jIy Provisioa
Ifil coult tinds that lilly provJsJoa oflhis Trusl Agreement is void, illvalJd, tlr Ullenforceahle, tile remaiaing
provisions et'this Agreenlent ',viii coatinue Io be fidly eflbctive.
Section I 1.03 Ileadines
ri'he ilse of headings iii connection with the various articles and sectioas of this Trast Agreement is solely
convenience and the headings are to be given no meaaing or signillcance xvhatsoever ia construiag the
lerms and provisions ofthls Agreement.
Section 11.04 Internal Revemle Code Terminology
As ased herein, tile worils "Gross Estate." "Adjusted Gross Estate," "Faxable Estate." "Unified Credit."
"Slate Death 'Fax Credit," "Maximum Marital Deduction," "Marital Deduction." and any other word or
XXol'ds which from lllC ¢Olll~xt ill which it or they nrc used retbr lo the Imernal RevellUe Code shall be
assigned Ihe same meaaing as words have for thc parposes of al>plying the Internal R¢vonue Code to a
dccuased Settler's Estate. Refe~ace to seclioas of the hltcnml RCVCIIIiC Code and lo Ih~ hltcrmd Revenue
Code shall refer lo tile hlterna[ Revemlc Code amended lo tile date of such Setllor's dcalh.
REVOCABLE LIVING TRUST AGREEMENT
Page 21
SPECIAL DIRECTIVES
OF
I~,OBERT L. KERSTETTER
I. ROBERT L. KERSTETTEK. a resident of the County o1' Cumbcrlm~d, Commonweallh of
Pennsylvania, bciag of lawful age, and of sotmd and disposing mind and memo,)', and not acting under
duress, Fraud, or anduu influence, hereby make. publish and declare lids lo be my Special Directive and 1
i ]cmpurate THE ROBERT L KERSTETTER AND JANET F. KERSTE~E~ REVOCABLE LIVING
TRUST AGREEMENT.
FIRST
The natural objects of my affectioa arc:
I. My xvife -
JANET F. KERSTETTER
2. My Chiklren -
I,AWRENCE R. KERSTETTER
DOIJGLAS A. KERSTETTER
SECOND
I direct that all estate ami inherilance ta,xes payable aa a result of my death, not limited to la.xes
assessed on property, shall b~ paid out of tim residue of my Es{ale, and shall not be deducted or collected
from any League. Dcvisee. or Bcnc~cimT bemuudcr.
TIIIRD
In the eveat any of my named Bcaeficiaries should predecease me, all of that person's share of tile
Trust Estale is to be divided equally among that person's issue per stirpcs ualcss otherwise stated in these
directives.
FOURTII
I direct that, b¢tbrc any distributioa of tile assets of the Trust Estate to tile ilamed Beneficiaries,
certain specific distributions, if any. shall be made [~om the assets as set tbrtb oa thc list attached bcrcto and
marked "Exhibil A.'
FIIrl'll
I hereby acknowledge aad accept the "Special Directives." if aay. of my spm~se.
REVOCAIH,E I,IVING TRUST AGREEMENT
Page 22
SIXTH
I direct that I,AWRENCI:~ P,. KEP, STETTEI{ shall rcceive the men's goM watch.
SEVENTH
[ direct that LISA R. KERSTETTER shall receive the silver jewelry and c ~ ~ d shes.
EIGHTII
J direct that SItERRY KERSTE'I~I'ER shall receive the butterlly necklace.
NINTI!
I direct that AMANDA KERSTETTER shall receive tile pearl necklace and earrings.
REVOCABLE LIVING TRUST AGREEMENT
Page 23
SPECIAL DIRECTIVES
OF
JANET F. KERSTETTER
1, JANET F. KERSTETTER, a resident of tile County of Cunlbcrland. Commonwealth of
Pennsylvania. being of lawful age, and of sound and disposing mind and memory, and not acting uadcr
duress, fraud, or undue hlflucnce, hereby make. publish aad declare this to be my Special Directive, and 1
incorporate THE ROBERT L. KERSTETTER AND JANET F. KERSTETTER REVOCABLE LIVING
TRUST AGREEMENT.
FIRST
The natural objects of my affection are:
I. My husband -
ROBERT L. KEI~,S'FETTER
2. My Children -
I,AWRENCE R. KERSTETTER
DOIJGLAS A. KERSTETTER
SECOND
I dirccl that all estate and inheritance taxes payable as a result of my death, nol limited Ill taxes
assessed oil pruperty, shall be paid out oFthe ~sidue of my Estate. and shall not be dcdacled or collected
{i'Olll any League. Dcvisec. or Ileneficiary hemu.der,
TIIlRD
hi tile eVellt ally Of' ly lallICd BellCficiaries should pl'edeccase nm, all o~'llall person's share o|'lhc
Trust Eslale is to be divided equally among that person's issue per stirpes unless olhcrwise stated ill these
directives.
FOUR'Ill
I direct that, before rely distribution of lite assets of the Trast Estate Io tile named Benelicinries.
certaia specific distributions, if any, shall be nlade fronl tile assets as set forth oil tile list attached heroic and
marked "Exhibit A."
FIFTI!
I hereby acknowledge and accept tile "Special Direclives." if any, of my spouse.
RIgVOCAllLE LIVING TIIUST AGREEMENT
Page 24
SIXTI!
direct that LAWRENCE R. KERSTETFER shall ~ecelve the mc $ go ~ watch,
SEVENT! I
direct that LISA IL KEI~.STE'I-I'EI~. shall receive the silYerjewelry and ¢ lna dishes.
direct that SHERRY KF. RSTETI'ER shall receive tile butterfly necklace.
NINTII
direct Ihnt AMANDA KEI~.S'I'E'I'TER shall receive tile pearl necklac~ and earrings,
REVOCABLE LIVING TRUST AGREEMENT
Page 25
DATE[) to be effective this
SETTLORS:
ROBERT L. KI~RSTETTER ~
ACCEPTED BY CO-TRUSTEF~$:
I~,OBERT L, KERSTE~I'TER
'
JAN~, I' F. KERSTETTER
COMMONWEALTH OF PENNSYI,VANIA
COUNTY OF CUMI:H:;RLAND
This instrument was acknowledged befbre me on the date herein scl Ibrth by ROBERT I,.
KEI~S'I'I~TTER as Settlor and Co-Trustee to cerli~ w fi- I witness n ,~nd and sc of office.
ry l'a bli~ o~mi/o a w~ti~ff'i~,i a
Upper Allen T~., Cumb~l*nO ~
Joseph J, Cune~, Jr., Nota~ Pu~
COMMON
WEALTI
1
OF
PENNSYLVANIA
L
My Cgm~lJSS}O~ Expires F~. 16, ~
COUN'I Y OF CUMI~ERLAND
This instrument was acknowledged before me on Ill(: date herein set t;arlh by .IANET F.
KERSTI~TTER es Settlor a,,d Co-'r,'astee to certit~ ,,~th witnc~>d a,,d s~'/olli¢c.
Upper Allen T~.~ Cu~rla~ Coun~ J
My Commim~ton Expires Feb. 16,
REVOCAllLE LIVING TRUST AGREEMI,;NT
Page 26
SPECIAL INSTRUCTIONS FOlk PREPARING AND ATTACIIING AN
"EXIlIBIT A"
TO YOUR REVOCABLE LIVING TRUST AGREEMENT
If you have special instruclitms for bequests of property that were not included ia the original trust
planaiug documents, it is important that they be prepared correctly in order lo accomplish your wishes.
"Exhibit A" is not an amendment: it is a paa of your origioal trast document.
The page(s) entitled "SPECIAL DIRECTIVES OF ROBERT I,. KERSTETTER" and
"SPECIAL DIRECTIVES OF JANI.'71' F. KERSTETTER" found near the cad oflhe Irtlsl
document entitled 1'lIE ROBERT 14. KERSTETTER AND JANET F. KERSTETTER
REVOCABLE LIVING TRUST AGREEMENI' needs to have a paragraph thai basically
says lite following:
I direct that my trust estate (or personal property or
whatever tile items in qo¢slion art) bt distriboted
according to lite list attached hereto aad marked
"EXHIBIT A".
If your trust is a joint trust, an "EMtibit A" retest bc mcationcd in tile SPECIAL
DIRECTIVES of both.
Make as many copies of your blank "EX1 IIBIT A" as it lakes to distribale your pcrsoaal
ilems, listing the iadividual properly, the bencliciary of the properly, and, if applicable, the
dollar or perceotag¢ amoant of trust prope~y yea wish lo bequeath.
~/hen you finish, manbcr and initial each page, and siga the last page. Bt sure to sigo your
signature aad initials in fi'ant of your witaesses and a notary pablic. Date your "Exhibit
A" the same dote you siC, ned your original trust agreement. (All gill pages rtrttst be
eatitled "EXHIBIT A." All pages must be mnitbered. Each page tmtst have a place at the
bottom lbr your inilials: Ih¢ last page must have a line Ibr your full signature. Your
signature nmst have two wiluesses attd a notary.)
Attach the origiuaI sigaed aad witnessed copy to your original I~,EVOCABLE LIVING
TP, UST AGREEMENT. Put a copy ofyour "EXI IIBIT tX" with aay trast copits yea have
stored, i.e., saft~ deposit box.
See attached sample Ibr filrthcr help. If you have aay questioas, coalact lite attorney who
prepared your trust.
Aay changes made subsequent to lite trust date should be placed in lilt "AMENDMENT
TO REVOCABLE LIVING TRUST AGREEMENT" which lbllows "Exhibit A".
LOOK FOR YOUR PERSONALIZED"EXIIIBIT A" PAGES IIEHIND TIlE ROIIERT L. KERSTE'I'I'ER
AND JANET E. KERSTETTER REVOCABLE LIVING TRUST AGREEMENT.
'1'1~¢ I~ru!~:k, fin~g instrument consists or' ~ , typewritten/handwritten pages inuludin~ tl~c
signalu]~ of Wiln~sscs. and aqknowledgmcnt of~c~r~We have signed our names fit tl~e boltom o1' each
of thc prcccding pages.
DATED this day of /~ ~ ~'V.~ ~ )
.-~ day of
ROBERT L. KERSTETTER
"EXIIIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
-L.ROBERT L. KERSTETTER AND JANET F. KERSTE'VH,:R
COMMONWEAl,TI I OF PENNSYLVANIA
COUNTY OF CUMBER[~AND
. by ROBERT L. KERSTETTER as Settlor a.d Co-Trust~: i~i~y which wi~ and seai
STATE OF PENNSYI,VANIA
COUNTY OF CUMBERLAND
This instrument ,,vas acknov,'lcdgcd before me on the //"~//"I'. day of' dt//v' C.
"~"'~:>__. by J AN ET F {-ERSTETTFJ~. as Seltlor and Co-Truslee to certify vHtich wilness my hand and scai
ol'officc.
"EXIIIBIT A"
ADDFi'IONAL SPECIAL DIRECTIVES OF
'*.- ,,._ROBERT L. KERSTE'FI'ER AND JANET F. KEI{STETTER __
PaRe
of
AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT
TO:
, AS TRUSTEE(S) UNDER
TIlE ROBERT L. KERSTETTER AND JANET F. KERSTE'ITER
REVOCABLE LIVING TRUST AGREEMENT
DATED
Pursuant to the right reserved to mc/us, ns Settlers under Article One oflhe above Agreement. I/we
amend THE ROBERT L. KERSTETTER AND JANET F. KERSTETTER REVOCABI.E LIVING
TRUST AGREEMENT as Ibllows:
I/we amend Article Section
I~allowing:
____ of the Trust Agreement and substitute therclbr¢ th~
I)ATED this __. da)' of
SE'FTI,Oll.
SETTI.OR
V~ITNESS
(Printed Nmno of Witness)
TI(USTEE
TRUSTEE
WI'I~NESS
(Prinled Name of Witness)
GIVEN UNDER MY IIAND and seal of office on Ihis tile day of
Notary Public. Commonwcallh of Pennsylvania
TENANCY AGREEMENT
This 'l'enaacy Agrccmeat is cnlered late on this day by and betx¥cen ROBEII.'I' L. KEI,I. SI'ETTER.
and JANET F. KERSTETTEIk
FACTUAl, SUMMARY
Il. ClEM' I,. KERS'FE'I'TER aM JANET F. KEII. S'I'ETTER were married on
O ¢2Z) 1'~ 17/(,_ '~-~ , ./'9' ~q/..~antl since that date have acqt red title to )re crt as oint tenaats w t ~
right ofsurvivorship~-- ...... r I P Y . J , '
ROIIERT I,. KERS'I'I/,'I"I'Et~, aad JANET F. KEII. S'I'EITER have created all estate plaa using a
~cvocable IM,g trust and compaaioa pour-over wills, and they now wish lo convc, all or pan of their ioint
11.OII EIIT L- IC~EI*SI'ETTER a;~d JAN ET F. KEI~,SIETIEI*, are aware that thq, qna¥ by agree heal,
coavert their joi~t tcaaacy po,~perty intn t~nancy in common property so that they may better contM their
~'cspective inlerests ill thc properly ca each of their deaths.
AGREEMENT TO CllAN(;E JOINT TENANCY ASSETS
TO TENANCY IN COMMON
II. OBER'I' L. KERSTETI'EI/aad JAN t';'1' F. KERSTETIER hereby graat, convey and trans£cr their
respective ialercsts ill their iolnt teaa icy property In themselves as tellalltS ill comlllOll, except for joi.tly-hckl
pJ'opcrly hi Schedule A of'this Teaancy Agreemeat, il'any.
,~OIIEII: 'L IC, E I. ST :TTF /a ltl JANE .......... , .
...... F I:. KEII. STE 1 [ E .1 intend t ils grcemcnl to Dc b ndi,g nn
Ihcmsclvcs and on all others as to property hekl ill joint tenaacy with right of snrvivorshil) as of thc date of
Ibis agreealcnl regardless of the mamler or ['erin el' the writtea title.
/I4OIIEII. T L. KERSTE'rlEI~. a~ltl JANET I:. IC, ERSTEH'ER make this agrecmcal ca the /fl' ~
nf _... _~ cfi/q/~ ~..~L:I~ . tlay
ROBEI/T L.
I:. K EI(S'I'E'I'II';I~
REVOCABLE LIVING TRUST AGREEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss. ACKNOWLEDGMENT
This instnmlent was acknowledged before me on the date her~in set Ibrth ROBERT 14.
K ERSTETTER and JANET F. KERSTETTER as husband and wife to certify which witness my hand aad
seal of office.
My Commission Expires:
No%l~6al Seal
Jo~ptl J. Cuaefl, ,Ir., Notary Pub{Io
Uppor Allen T~., Cu~fland
REVOCABLE LIVING TRUST AGREEMENT
LAST WILL AND TESTAMENT
(Pour-Over Will)
OF
ROBERT L. KERSTETTER
IDENTITY
I, ROBERT L. KERSTETTER, residing in the County of Cumberland, Commonwealth of
Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any
person whomsoever, hereby declare this to be my Last Will and Testament, and I do hereby revoke all other
former Wills and Codicils to Wills heretofore made by me. My Social Security Number is 174-20-5095.
All reference made herein to "spouse or my spouse" refers to the person to whom I am currently
married, namely, JANET F. KERSTETTER. By the ensuing provisions of this Will, it is my intention to
dispose of my interest in our property; I do not intend to dispose of anything belonging to my wife or to put
her to any election.
1 have the following children: LAWRENCE R. KERSTETTER bom October 24, 1950 and currently
residing in Elliotsburg, PA 17024; DOUGLAS A. KERSTETTER born September 4, 1956 and currently
residing in Franklintown, pA 17323.
DEBTS, TAXES AND ADMINISTRATION EXPENSES
I have provided for the payment of all my debts, expanses of administration of property wherever
situated passing under this Will or otherwise, and estate, inheritance, transfer, and succession taxes, other
than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and
penalties, if any) that become due by reason of my death, under THE ROBERT L. KERSTETTER AND
JANET F. KERSTETTER REVOCABLE LIVING TRUST executed on even date herewith (the "Revocable
Trust"), or if my spouse predeceases me, under the Survivor s Trust created by the said Revocab e Trust.
If the Revocable Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid
items from the residue of my Estate passing under this Will, without any apportionment or reimbursement.
In the alternative, my Executor may demand in a writing addressed to the Trustee of the Trust an amount
necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court
order.
PERSONAL AND HOUSEHOLD EFFECTS
It is my intent that all my personal and household effects were transferred to the Revocable Trust
as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership
or disposition of these assets, it is my desire that such assets pour into the Revocable Trust, signed by me this
date in accordance with the provisions of the section titled "Residue of Estate."
POUR-OVER WILLS
Page I
(Testator/Testatrix)
RESIDUE OF ESTATE
I give, devise and bequeath all the rest, residue and remainder of my property of every kind and
description (including lapsed legacies and devices), wherever situated and whether acquired before or after
the execution of this Will, to the Trustee under that certain Trust executed by me on the same date of the
execution of this Will. The Trustee shall add the property bequeathed and devised by this item to the corpus
of the above described Trust and shall hold, administer and distribute said property in accordance with the
provisions of the said Trust, including any amendments thereto made before my death.
If for any reason the said Trust shall not be in existence at the time of death, or if tbr any reason a
court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said
Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the residue and
remainder thereof to that person who would have been the Trustee under the Trust, as Trustee, and to their
substitutes and successors under the Trust, described herein above, to be held, managed, invested, reinvested
and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date
of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any,
hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my Will.
EXECUTOR
I hereby nominate and appoint JANET F. KERSTETTER as my Independent Executor of this, my
Last Will and Testament, to serve without bond.
In the event the first named Executor shall predecease me or is unable or unwilling to act as my
Executor for any reasons whatsoever, then and in that event, I hereby nominate and appoint LAWRENCE
R. KERSTETTER and DOUGLAS A. KERSTETTER to serve without bond as my Joint Executors.
In the event that one of the Joint Executors shall predecease me, or is unable or unwilling to act as
my Executor for any reason whatsoever, then and in the event I hereby nominate and appoint the remaining
Executor(s) to serve without bond as my Independent Executor(s).
Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in this my
Will, such words and respective pronouns shall be held and taken to include both the singular and the plural,
the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor named herein and
to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shall
possess all the rights, powers, duties, authority, and responsibility conferred upon the Executor originally
named herein.
EXECUTOR POWERS
By way of Illustration and not of limitation and in addition to any inherent, implied or statutory
powers granted to executors generally, my Executor is specifically authorized and empowered with respect
to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate
between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with
.respect to, continue any business of mine, convert, deal with, dispose of, enter into, exchange, hold, improve,
incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect
POUR-OVER WILLS ~
Page 2 (Testator/Testa-trix)
to, take possession of, pledge, receive, release, repair, sell, sue for, make distributions in cash or in kind of
partly in eacb without regard to the income tax basis of such asset and in general, exercise all of the powers
in the management of my Estate which any individual could exercise in the management of similar property
owned in its own right upon such terms and conditions as to my Executor may seem best, and execute aud
deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry
out the purpose of this my Will, without being limited in any way by the specific grants or power made, and
without the necessity of a court order.
My'Executor shall have absolute discretion, but shall not be required, to make adjust~nents in the
rights of any Beneficiaries, or among the principal and income accounts to compensate for the consequences
of any tax decision or election, or of any investment or administrative decision, that my executor believes
bas had the effect, directly or indirectly, of preferring one Beneficiary or group of Beneficiaries over others.
In determining the Federal Estate and Income Tax liabilities of my Estate, my Executor shall have discretion
to select the valuation date and to determine wbether any or all of the allowable administration expenses in
my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions and shall have
the discretion to file a joint income tax return with my spouse.
SPECIFIC OMISSIONS
I have intentionally omitted any and all persons and entities from this, my Last Will and Testament,
except those persons and entities specifically named herein. If any person or entity shall challenge any term
or condition of this Will, or of the Living Trust to which I have made reference in the sections "Household
and Personal Effects" and "Residue of Estate," then, to that person or entity, I give and bequeath the sum of
only one dollar ($1.00) only in lieu and in place of any other benefit, grant, bequest or interest which that
person or interest may have in my Estate or the Living Trust and its Estate.
SIMULTANEOUS DEATH
If my spouse and I should die under circumstances such that the order of our deaths cannot be
determined, then it shall be conclusively presumed for the purpose of this Will that my spouse survived me.
If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusively
presumed for the purpose of this my Will that said Beneficiary predeceased me.
ROBI~RT L. KERs~-ETTER
Testator
POUR-OVER WILLS
Page 3
(Testator/Testatrix)
This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving
Clause, signature of Witnesses, and acknowledgment of officer. I have signed my name at the bottom of each
of thet preceding pages. This instrument is being signed by me on this /~) day of
ATTESTATION CLAUSE
The Testator whose name appears above declared to us, the undersigned, that the foregoing
instrument was his Last Will and Testament, and he requested us to act as witnesses to such instrument and
to his signature thereon. The Testator thereupon signed such instrument in our presence. At the Testator's
request, the undersigned then subscribed our names to the instrument in our own handwriting in the presence
of the Testator. The undersigned hereby declare, in the presence of each of us, that we believe the Testator
to be of sound and disposing mind and memory.
Signed by us on the same day and year as this Last Will and Testament was signed by the Testator.
WITNESSES:
(Printed Name of Witness)
(P'rin~ed Ndme of WitneSs)
ADDRESSES:
POUR-OVER WILLS
Page 4
(Testator/Testatrix)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SELF-PROVING CLAUSE
BEFORE ME, the undersigned authority, on this day personally appeared ROBERT L.
KERSTETTER, ,~Ooo~e..l~ ~'. (_~_~ and ~--t"-4 ~,.,d f_~o ~T
.known to me to be the Testator and the witnesses, respectively, whose names are subscribed to the foregoini
instrument in their respective capacities, and all of them being by me duly sworn, ROBERT L.
KERSTETTER, Testator, declared to me and to the witnesses, in my presence, that the instrument is his Will
and that he had willingly made and executed it as his free act and deed for the purposes therein expressed;
and the Witnesses, each on his or her oath, stated to me in the presence and hearing of the Testator, that the
Testator had declared to them that the instrument is his Will and that he executed the same as such and
wanted each of them to sign it as a witness; and upon their oaths, each witness stated further that he did the
same as a witness in the presence of the Testator, and at his request and that he was at that time eighteen (18)
years of age or over and was of sound mind, and that each of the witnesses was then at least fourteen (14)
years of age.
I~OBE[~T L. KERI~T~TER -' -
Testator
r-~(jtness ~, c-,
(Printed Name of Witness)
(Printed Name of Witness)
SUBSCRIBED AND ACKNOWLEDGED before me by ROBERT L. KERSTETTER, Testator, and
subscribed and sworn to before me by~Od~C..b '5. ~'o~' .~ and '~'"//~/~p0.,d (__~o 7Y ,
witnesses, thisthe f ~ dayof ~ V~ ' ,
N~ Public, ~dm~nwe~ of Pennsylvania
~ [ ao~eph ~. Curmrh ~r., ~ota~
I Upper Alien Twp. Cumbeflafld Coun~
[My Commission Expires Feb, 16, 2~
POUR-OVER WILLS ~~~
Page 5 (Testator/Testatrix)
Kelley Blue Book tlscd Car Values Page I of 2
Kelley Blue Book
I~liJ[ BOOK PRIVAT[. t~ARIY
Penu~,ylvanle · June 18, 2004
2003 Chevrolet Malibu Sedan 4D
Engine: V6 3.1 Liter
Trans: Automatic
Drive: Front Wheel Drive
Mileage: 13,600
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Equipment
Air Conditioning
Power Steering
Power Door Locks
Tilt Wheel
AN/FIVl Stereo
Single Compact Disc
Dual Front Air Bags
Consumer Rated CondlUon: Fair
"Fair" condition means that the vehicle probably has some
mechanical or cosmetic defects, but is still in safe running condition.
The paint, body and/or interior need work to be performed by a
professional in order to be sold. The tires need to be replaced. There
may be some repairable rust damage. The value of cars in this
category may vary widely. A clean title history Is assumed. Even
after significant reconditioning this vehicle may not qualify for the
Blue Book Suggested Retail value.
Private Party Value Search Local Listings for This Car $8,960
Private Party value represents what you might expect to pay for a used car
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party.
ht~p://www~kbb~c~m/kb/ki~d~/kw~kc~ur?kbb~PA;24~3~5;PA~99&~7~24~scd+p&723;Chevr. 6/18/2004
Members I st Federal Credit Union Online - My Accounts - View Account Dctoils Page I of l
Back to Regular Version
You may sort your account register by date, ID, or amount by clicking on the
appropriate column heading.
Account: CHECKING/Il
Current Balance
Available Balance
Amount of Last Deposit
Year to Date Dividends
06/20/2004 $3,784.26
06/20/2004 $3,784.26
06/03/2004 $894.70
06/20/2004 $2.04
Rate 0.250
~ Prior Year Dividends $6.15
' 06/11/2004 BANKERS LIFE 357 - - INS PREM: ACH
Transection -$).50.G3 $3,784.26
06/09/2004 21G SHARE DRAFT # 216: -$41.92 $3,934.89
06/08/2004 217 SHARE DRAFT # 217: -$36.70 $3,976.81
06/08/2004 2ll~ SHARE DRAFT # 218: -$20,67 $4,013.51
06/04/2004 212 SHARE DRAFT # 212: -$41.25 $4,034.1~.~
06/04/2004 211 SHARE DRAFT # 211: -$14.00 $4,075.43
06/03/2004 US TREASURY 303 - - sac SEC: Automatic
Withdrawal/Deposit $894.70 $4,089.43
06/03/2004 213 SHARE DRAFT # 213: -$$5.30 $3,194.73
06/03/2004 214 SHARE DRAFT # 214: -$33.65 $3,250.03
06/03/2004 215 SHARE DRAFT # 215: -$29.00 $3,283.68
06/02/2004 Share Deposit $525.00 $3,312,68
05/31/2004 DIVIDEND: Share Dividend $0.64 $2,787.60
05/27/2004 210 SftARE DRAFT # 210: -$507.72 $2,707.04
05/2.5/2004 209 SHARE DRAFT # 209: -$26.62 $3,294.76
05/22/2004 2(/7 SHARE DRAFT # 207: -$41,92 $3,321.38
05/21/2004 20}1 SItARE DRAFT # 208: -$20.67 $3,363.30
Savings federally Insured by NCUA.
Back lo Regular Ve~sio,
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13~ck [o F, eguiar Versiol/
You may sort your account register by date, ID, or amount by clicking on the
appropriate column heading. "
Account: SAVINGS/00
Current Balance
Available Balance
Amount of Lest Deposit
Year to Date Dlvldend.~
06/16/2004 $931,65
06/16/2004 $906.65:
06/03/2004 $894,70
06/16/2004 $3.78
Rote 1.000
Prior Yeor Dividends $2.87
, 06/03/2004 US TREASURY 303 - - SOC SEC: Automatic
Withdrawal/Deposit -$894.70 $931.65
06/03/2004 US TREASURY 303 - - SOC SEC: Automatic
Wilhdrawal/Deposlt $094.70 $1,826.35
05/31/2004 DIVIDEND: Share Dividend $0,79 $93Z.65
Savings federally insured by NCUA.
Equal ODportunlty Lender.
Back to Regular Ve[siOll
h0ps://nn~iae~m~mbcrs~st~rg~serv~/tps~rv~et?~ransacti~n~yp~=acc~un~Detai~sAc~i~nBean... 611612(i0,I
O_T_/].2_/.20_g_4_, 15~_37~' 7177743869 STONE LAFAVER SHEKLE P~,~E 03
JDI/30/2004/~D 07:22 .~ SECURED LAND ~AX fro, 717 591 8506 P, 003/006
0_7_/_12~/_20~4~15j~37~~ ?177743569 STONE LAFAVER SHERLE PAGE 04
JUN/a0/2004~B 07:22 AU S~U~ED [J~D ~A~( No. 717 59I 8506 P. 904/006
~AA ~D. Iii D~J ~DUO r. UUO/UUO
A. Settlement Statement
"IF
1. [] FHA 2. [] FmHA 3 n' File Number Loan Number Modgage [nsular~ce Case Number
1626 N, 3RD STREET. HARRISBURG, PA 17102 1620 N. 3RD STREET, HARRISBURG, PA 17102
E. NAME AND ADDRESS OF SELLER; THEESTATEOFROBERTL. KERSTETTER
29 HOGESTOWN ROAD, MECHANICSBURG~ PA
F, NAME AND ADDRESS OF LENDER: THE WASHINGTON SAVINGS BANK
4201 MITCHELL ROAD, BOWIE, MD 20716.3167
G. PROPERTY 29 HOGESTOWN ROAD
LOCATION; MECHANICSBURG, PA 17050
~ SETTLEMENT AGENT:
CEDAR CLIFF ABSTRACT AGENCY, INC*
PLACE OF SETTLEMENT: 414 BRIDGE $TREET~ NEW CUMBERLAND~ PA 17070
TIN; 23-2133165
I. SETTLEMENT DATE: 07/29f20~4 RESCISSION DATE;
J. SUMMARY OF BORROWER'S TRANSACTION SUMMARY OF SELLER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROWER:
101. Contracl Sales Price $120. 000, O(
102. Personal Properly
103 Selllemenls charges to borrower:
204.
205
206.
207.
208
209.
219.
220. TOTAL PAID BWFOR
BORROWER:
300. CASH AT SETTLEMENT FROM/TO BORROWER:
301, Gross amount due from borrower (line 120)
302. Less amount paid bylror borrower (Iine 220)
303 CASH ( ~FROM ) ( [~ TO ) BORROWER;
$97,500.00
$26,852,54
400. GROSS AMOUNT DUE TO SELLER:
ADJUSTMENTS FOR iTEMS PAID BY SELLER ~N ADVANCE:
412.
420 GROSS AMOUNT DUE TO SELLER:
$120, 953.
500 REDUCTIONS IN AMOUNT DUE TO SELLER:
ADJUSTMENTS FOR ITEMS UNPAID BY SELLER:
520. TOTAL REDUCTIONS
IN AMOUNT DUE TO SELLER:
600 CASH AT SETTLEMENT TO/FROM SELLER
601. Gross amount due ID sailer (line 420)
602, Less reduclions in amt due seller (line 520)
603. CASH ( ~FROMI (~TO) SELLER:
$i0,048,74
$10,048.74
$110,904.27
HUD-I (3-86) - RESPA, HB 4305,2
PAGE
SETTLEMENT CHARGES ~.-----.,--
PAID FROM PAID FROM
BORROWER'S SELLER'S
FUNDS FUNDS
$7,200*00
$95~.75
GERALD J. SHEKLETSKI
PATIENT NAME:
INSURANCE;
WEST SHORE EMS - ALS
205 GRANDVlEW AVE c~.F~.~
CAMP HILL, PA 17011
Phone #: 1800} 307-0512 iNVC [? Tax ID: 23-2463oo2W~T SHORE
ROBERT KERBTETTER
MEDICARE B 174205095A
3024750A
ROBERT KERSTETTER
29 HOAGBTOWN RD
MECHANICSBURG, PA 17055
PATIENT NUMBER: 25§7B MDIP
CALL NUMBER: 3024750A MDIP
DATE OF CALL: 05/20/2004
TIME OF CALL:
CALLER:
FROM: HEALTH SOUTH SPECIAL SERVICES
TO: HOLY SPIRIT HOSPITAL
REASON(S)
FOR
TRANSPORT
Hypolension
CONGESTIVE HEART FAILURE
DESCRIPTION OF CHARGE QUANTITY UNIT PRICE AMOUNT
PARAMEDIC INTERCEPT A0999 1.0 488.08 488.08
3CC SYRINGE A0394 1.0 1.46 1,46
ANG)OCATH (14-24) A0394 1~0 4,75 4.75
GLUCOSE BLOOD A0394 1.0 5,54 5.54
EKG ELECTRODES A03gB 1,0 4.02 4.02
BP SITE A0394 1.0 4,47 4.47
10GTT TUBING A0394 1.0 7.58 7.58
NORMAL SALINE 500CC A0394 t,0 2.84 2.84
otal Charges 518.74
DESCRIPTION OF PAYMENT
RECEI~PT
PAYMENT DATE AMOUNT
Total Credits 0.00
$518.74
PI.EASE PAY THIS AMOUNT
PATIENT NAME:
INSURANCE:
WEST SHORE EMS - BLS
205 GRANDVlEW AVE [~
SUITE 211
CAMP HILL, PA 17011 ~
Phone #: (800) 367-0512/NVO~al Tax ID: 23.2463002~/~,~,1~ SHO~I~I~
1742USU95A
ROBERT KERS3ET'IER
MEDICARE B
118824W
ROBERT KERSTETTER
29 HOAGSTOWN RD
MECHANICSI~URG, PA 17055
PATIENT NUMBER: 25578 WCS
CALL NUMBER: 11 §§24W B
ID/~rE OF CALL: 05118/2004
TIME OF CALL: 04:52 PM
CALLER: HOLY SPIRIT HOSPITAL
FROM: HOLY SPIRIT HOSPITAL
TO: HEALTH SOUTH SPECIAL SERVICES
REASON(E)
FOR
TRANSPORT
CORONARY ARTERY DISEASE
...... DEECRIPTION OF CIIARGE QUANTITY UNIT PRICE AMOUNT
Slretchor One Way Tl.,,:~purt A0999 1.0 75.26 75.26
Transpor[ Van Mileage A0099 5.0 1.15 5.75
rural Charges 81.01
DESCRIPTION OF PAYMENT
RECEIPT
PAYMENT DATE
~/ I
PLEASE PAY THIS AMOUNT
AMOUNT
Total Credlls 0.00
$81.01
520 BROAD STREET
NEWARK, NJ 07102
I~tvoice Period 06/23/2004 To 07/22/2004
Account No. 2704701
htvoice No, 24504531
7177665097 2500
I,,,lll-,llh,,,I,hlh,,.Ih,.ll,,,ll,l,h,.hll,h,,Ih,I
ROBERT KERSGE]-rER
29 HOGES TOWN RD
MECHANICS BERG, PA 17050-3115
Page I
FOR CUSTOMER SERVICE CALL 1-800-889-9126
For Online Account Management, visit www.idt.net/account
520 BROAD STREET
NEWARK, NJ 07102
invoice Period 05/23/2004 To 06/22/2004
^ccount No, 2764701
Invoice No. 23790991
7177665097 2500
h,,llh,,llh,,,hMh,.,Ih,,.Ih,,Ihl,h,,hlhl,,,Ih,i
ROBERT KERSGETTER
29 HOGES TOWN RD
MECHANICS BERG, PA 17050-3115
Page 1
J eegin.i,g aa aoc. $0.00 J
Fmleral Tax $0 14
Stale Tm $0.28
Local Tax $0.00
Surchargg$ $0.01
C%lrrent Bill Tot~tl Charge $,~.20
Payment Due $5,20
FOR CUSTOMER SERVICE CALL 1-800-889-9126
For Online Account Management, visit www, idt.net/aceount
DEBRA BASEHOP~ WIEST ~N & ~D 9-5 & 8~PT 9 & 14 7-9~
269 WOODS DRIV~ C~SED 8/23-8/29
MON & ~D 9-1 SEPT 20 THRU DEC 15
~C~ICSBURG, PA 17050-2635 C~ FOR }~OURS DEC 20-~B 28
P~ONE (717) 697-1294 CLOSED NOLIDAYS
PER CAPITA RESIDENCE
5.00
5.00
r^XES ARE DUE AND PAYABLE - PLEASE PAY PROMPTLY
030001265
I~RSTETTER, ROBERT L.
29 HOGESTOWN ROAD
M~CHANICSBURG, PA 17050-3115
J DUR,.OT.,S PER,D0 [ PAY TH.S AMOUNT
S~P 16-NOV 15 2004
JNOV 16-DEC 15 2004
UNPAID TAXES WILL SE TURNED OVER FOR DELINQUENT COLLECTION AFTER: DECEMBER 15. 2004
IF YOU DESIRE A RECEIPT, ENCLOSE A STAMPED ADDRESSED ENVELOPE WITH ALL COPIES.
1700 S LENCOLN AVE
tNAME OF FACILIIY
LEE~N V~ NEO~CAL CENTER (595)
MEN PHONE I~NBER FOR (~JESTZONS ~$ 1'855-777-1353
I~A*_[.!,E. NT NA_T..,.~ ROB
05/27/2004
06/03/2004
05/03/2O04
05/03/2004
· iRT L KERSTETTE5 ~ ACCOUNT NO 505174205095KERST ~TMI
PAYMENT (~N PART)
COPAY 5X:1555¶53 FD:03/O3/~O04 14.00
ORUG:ACARBORE 25NG TAB DAYS:60 QTY:180
DATE: CO/1a~8.o0.4'
S95-K403C$5
595'K404FTF
verizp. pwi le s
700 CRAN~JEHRY WOOOS DR
CRANrJERRY TWP, PA 16006
I,,.lll,,,llh,.hhlh,,,,ll,,,,ll,,,ll,l,l,,,hlhl.,ll.i
Verizon Wireless news
June 9, 2004 p,., o,.
05304tt837 your w[leloss phone, or 1-800-922-0204.
P.O. Box 553. Wa.er~lale, PA 15086-0553
Pay by phone: Dial #PM'r (#768. #1~AL #22u) o 6t 1
automaled system at 1-800-922-0204.
These calls are toll and ailtime flee.
Pay online: Lo,ia to My Acco~Jnl al
pArCc, ountsummarv
evlous charges
Previous
Paymenl lecelved 06/02 * 3hauk you
$41 25
$.00
Total Amount Due by July 04, 2004 $41.25
Silver Spring Township Authority
Sliver Spring Township Authority
6415-Rear Carlisle Pike
Mechanicsb[,g. Pa 17050
P~ccount Nomber:
2475-2471
,~ervice Address:
2.9 Hogestown Rd
Office will be closed: Monday. July fi. 2004
Billing Period
From 04/01/2004
To: 061301200~..;
Total Consumption: 0 i
Statement of Account for Sewer Services
~efore Due D~te
,~ ~,.. Currant Charge: ~ $~ 14,70
,~ .... Other Cha~es:
Pay this amount before due date: -
Pay this amount after due date: $126.17
Normal business hours are from 8:00 AM until 4:00 PM. Moltdey tltrough Fflday. e~,cept holidays and s~ecial occasions. Ai~
answering macglne is available for after hour questions regarding billing.
Payments are due at the Silver Spring Township Authority office on the due dat~ pHaSed on the bl[t end are subject to [he 10%
penalty, P;~yrnents can be m~de by check or money order. Customers may pay In Ihe following ways:
· Mail payment along with the return stub to Ute Silver Spring To,reship Authordy, 6415-Rear Ca lisle Pike. Mechentcshurg, P; 17050
4PM, Mortdz~y gtru Friday).
Ollice located at 6415-Rear Cagl$1e Pike behind the Ail-Stale Insurance Ofi~ce (near Vol. of America).
The rate schedule for Silver Spring Township Augtodly is as follows:
· Commercial -Flat Charge of $164,00 (per unit).
PPL Electric
Utilities
Electric
Service
thb, bill? I'k'nne
i:l 1.4'i01)-34. -$7~ lll:
Electric
Usc
g I '
pPI'
Page l
SIiliilliary Page
Ihdance a.~ oF,lift 13,
'lolaYPl'L El.E(? { C I;TlITlll{S Clu.gcs
Tills AI~011111 NO l]l~l' Ihim AIIo 3 2004
$ 72.5(I
$ 72.5~
$ 7Z51)
54 KWl I ' Average 1% Day Meier Remling Inh.-malion
45 I,htl 13 A{'lllal 11217
I Jiill I I fiClual ~ 1(1387
27 A'el'liRe- Jill 2 l)3 ]lllhl
18 KWH Per Day ~19 26
9 Use Molllldv
II Aub 2(103 - .lul 2004 1(1393
JASON ~ FMAMI .I
20(13 Monlhs 2004
Other ilnporhult intornlalion oil hacl~ ,1,)
PPL Electric
Utilities
Electric
Service
Fh]al
is bill? I'leaso
contact us I~ Aug 18
~1 I~00~34~-5775 or
484~34~0
er w~le lo:
Cmlomer ~e~ke
827 llau~lnnn Rd,
~lenlown, PA
18104.9392
~.pplwcb.com
Electric
Use
'llds graph shes
~m~r clectfi~
ever Iho In~t 1
~loalll~.
er Readings:
Actual
Estimaled
C~pstomer
Summary Page
Balance aa of,Jul 28, 200,1
Clmr~es
TolaI'PPL ELECTRIC UTILITIES Clntges
58700-70004
b~'*s~a ~:~.!i ~:
72.50
33.51
Tolal Charge~ $106.01
Account Balau~ $106.01
J'£1
54
Jul 13
36 15 Days
27 Averaga- Jul
Tempemtnm
18 KWI[ Per Day
9 Yearly Use:
Aug 2(102 - Jul 2003
0 ^rig 2003. Jul 2004
ASOND $ PMAM J J A
2003 Months 2004
KWII-AvemgoP~rDay MelerRending Information
~!~er#63704938
Aclual
2003
75~
~0
11595 I
2004
721:
25
Tolel Averal-,e
Uso Moa ~h41~
101~5
9320 777
............. . .... ~l~l?.~.r important information on back
PPL Electric
Utilities
Electric
Service
;~1 !-t~(111-34.-5775 or
484-¢,34-4900
I ~ I (J'I-9.t92
Electric
Use
T¥ }¢~ ~f
pPI i?
Page I
Summary Page
Ilahmt,~ tis ,f Jun I !, gtll}4 $ 0.01J
Chan~es:
'l~la[ PPi., I~l.l]( ?I'IIIC U'III.ITIIqS ClJmgt~s $ {~1.05
! ay i Ifl~ Amomlt No later thlltl J.I 6, 2~4
45 r ,hill J j ./~t, lJillJ
J MIl)r 12
18 KWll l'er Day 26
Yearly list,:
KWI l - Average Per I)ay l~lcler Rcadinl~ lnhlrnmlion
'l'~,lal
Use
950*)
1O387 J
I
(igF
23
79.~
()liner imliorhull illliirmalion oil Imci~ 'J~
gill;no Snmmmy for get, ice to
Past Dill ieformetioa. UGI Utility ] Cugt°mef Numbe~
The account b~lance on ynt~r last bdl waa ................ $33.6,5 I
Thank you for yonr pqylfi~t of ..................................... ~3.65
216707884410
Your balance as of 06111t20g4 ................................ ' t."i'il'j ~
Rela Classification:
Residential Heating
gililng F'eried:
OSIt t/2004 Io 06/09/2904 (29 days)
[flRnated Rend
Questions?
C~II 1-800 276-2722 or w~te to UGi at
~OX 13009
Re~dmg, P~ 19G12-3009
' Your curm~t UGI charges Lnclude
SI;do t~xe~ totaling $ OZO.
5.04~'5! Average CCF Per Day
2093 Months 2D04
Daily lenlperahlra 5~"F ~9~f-_~--__'
Current Rill Information - UGI Utility
Co$toloer Charge ........................................................... 8.55
Commodity Charge 113 CCF at $0.848461 ............. 11.03
Di,qtMbetion Charges (Filst 13 CCF at $0.36308) -!.72
PA State Tax Sur[~harTje ..................................................
Total Qureut Cha~gea
JO Ut t~' chaee owed th s bg
Total Amount Dun, Pleaan Pay by Bun Date (07/02/Z004) ...................................
Meter Information - Next Read Date July 9, 2004
Meter Number Prevloue Reading Pre,eat Reading CCF Used
I t 62993 3124 (remote) 3137 (estimated) ! 3
$ Z4.2Y
$ 24.27
Messagas from U61
Bglip9 5e~mary ~,r 9ely ce to
Pest Dill Informallon. UDI Utility
'~ hn account balance on your lasl bill was ................
Payments ....................... ;
Year ha anco as of 07/3012004 (dee cow) ...............
g.99 2i6 707 884410
gMe DlnssiRcatien:
Rosiden6al Ifeating
Billing Period:
07/09/Z004 lo 07/Z§12004 (19 days)
7,30 Average CCF Per Day
6.57
Current Dill Informotiou. U61 Utility
Customer Charge ........................................................... 5,42
Commodity Charge 5 CCF at $0.89200) ........ 4.41
UisDibutioa Charges ........................................................ 1.81
PA Stale Tax Surcharge .................................... -0,01
Total Carrant Charges. UGI Utility ................. '"-'"-T~'3'
UGI Utllll~ charges owed this bill ................. ,.,.....:,; ..................................................... $15 rd)
Total Amount Due, PieaS~Pny by D~e date (08/20/2004) ..................................... $1
Meter Reading Information
Meier Humber Previous Reading Present Reading CCI: Used
1162993 3133 (remote) 3136 {final)
4.3~
3.65
2.92
0.73
2003 Months
· = EsGmat~ Usa9o
Last ~is
~F/day 0.23 0,18
Messages from UGI
· Your current price to compare is $ 0.86179/CCF.
· Your total annual usage is 706 ~F. Your average monthly usage is 59 CCF.
· Thank you for your business, You have mainlained an excellent payment history with UGI.
This bill may be us~ as a c~it foferance for obtaining futura utility
· Iteip prevent pipeline damage, accid~ts ned sewice disruptions, II y~ see
g~,ily t~mperatam 73°F 7t~-' If you pay et a payment agent please take year entire hill. M~ke check payable to UGI.
Keep h ~ part rot year mconJs. Important Iflformat on e on the back of t e b I.
Post Bill Information. 1.161 Utility'
The account balance on yoor last bill was ................ $ 24.27
'[hank you for your paymset et ................................. 24.27
Ad ,*stme,,Ls ......................................... ~:~
Yuurbaanceaso 07114;2004 ................................... - . .
cu'tom,r
216 707 88441 '
Current Bill Iotormafloa -UUI Utility
Customer Charge ............................................... t7 10
CemmodityCharge 9 CCF a $0 86556 ................. 7.?g
Distribution Cha~ges ........................................................ 3.29
PA State Tax SurCharge ....................................... ,*0.03
Tntal Current Charges - UGI U iii y ..................
UG Ut t)' choreas awed this bill ............................................................................... $ 3,67
Total Ammret Dee, Please Pay by Doe Date (0gl0412004) ..............................
7.30 __ _A_v~Oa~CF Per Day
6.57
5.64 __
4.39
3.65
1.46
0.73
0.09
2003 Montha
CCF/day 023 015
Meter Information - Neat Read Date September 8, 2004
Meter Number P~eeieas Neadfog Present Readieg CCF Used
1162993 31~.4 {gemole) 3133 {remote) 9
~lesSagea from UGI
· Your current price to compare is $ 0.68179/CCF,
· Your total 8enual usage is 708 CCF. Your average menthly usage is 59 CCF.
· We can make your eeergy costs easier on your budget wilh our t 2 mordl~ Budget I~iliiflg
plops. Yom monthly paymeot would bo ept.e~hnalely $ 92.00. For more infl~rm.befl
almot this plan Call gr~I
dpgging ~ear y~ur hame please call UGL
If you pay at a paymee[ agent please take y~ur entire bill, Make check payable to UGI,
Keep this pa~t for your records. Important ~tormatiofl I~ os Ilia back of thio bil
CERTIFICATION OF NOTICE UNDER RULE 5.7
To the Register:
Name of Decedent:
Date of Death:
File Number:
Robert L. Kerstetter
6/10/2004
2004-00580
I certify that notice of estate administration required by Rule 5.7(a) of the Orphans' Court Rules was served on or mailed
to the following beneficiaries of the above-captioned estate on
Name
Douglas A. Kerstetter
Lawrence R. Kerstetter
Address
67 Winchester Gardens, Carlisle, PA 17013
1487 Peach Ridge Road, Elliottsburg, PA 17024
Notice has now been given to all persons entitled thereto under Rule 5.7 (a) except:
Date:
Capacity:
Rev. 1/2~o0
X
Personal Representative
__ Counsel for Personal Representative
Signature
Name Brett B. Weinstein, Esq.
Address 707 W. Dekalb Pike, Suite 2
King of Prussia, Pennsylvania 19406
Telephone: (610)337/43~33 ' ~!~qLtl:~.)
9g: Ld gL d3S K}.
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate of Kcrstetter, Robert L. No. 21 - 04 - 00580
also known as Date of Death 6/10/2004
, Deceased Social Security No. 174-20-5095
Lawrence R. Kerstetter
Douglas A. Kerstetter
The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the fallowing Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania
of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the
Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that
which appears in a memorandum at the end of this Inventory. ~/We verify that the statements made in this Inventory are true
and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904
relating to unswom falsification to authorities.
Personal Representative
Attorney: Brett B Wcinstein Signature:
Lawrence'~R. Kerstetter
I.D. No.: 78665 Signature:
Address:
705 West DeKalb Pike
King of Prussia, PA 19406
Telephone: 610/337-3733
Personal Property
2003 Chevrolet Malibu Sedan
VIN 1G1ND52J33M698493
Members 1st Federal Credit Union
Checking Account No. 229849-11
Members ~ Federal Credit Union
---Savings Ag'Oount N~. ~29849-0
t
Douglas A. Kerstetter
Signature:
Address: 1487 Peach Ridge Road
Elliottsburg, PA 17024
Telephone: 71%438-3928
Dated:
8,960.00
3,935.00
932.00
Total Personal Property
$13,827.00
(Attach additional sheets if necessary) Total Personal Property and Real Estate $13,827.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDiVIDUAL TAXES
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004359
KERSTETTER LAWRENCE R
1487 PEACH RIDGE RD
ELLIOTSBURG, PA 17024
........ fold
ESTATE INFORMATION: SSN: 174-20-5095
FILE NUMBER: 2104-0580
DECEDENT NAME: KERSTETTER ROBERT L
DATE OF PAYMENT: 09/09/2004
POSTMARK DATE: 09/09/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 06/10/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 84,823.33
TOTAL AMOUNT PAID:
84,823.33
REMARKS: INHERITANCE TAX PMT
SEAL
CHECK//1018
INITIALS: GFS
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
~-"]j ~(/EINSTEIN LAW OFFICES PC
J~Ii£TT B. WEINSTEIN
JASON A. PLAZA
705 WEST DEKALB PIKE
KING OF PRUSSIA. PA 19406
(610) 337-3733
FAX (610) 337-3240
April 27, 2004
FOSTER PLAZA, SUITE 300
651 HOLIDAY DRIVE
PITTSBUI~GH. PA 15220
(600) 859-9535
FAX (412) 928-4951
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
Re: The Estate of Robert L. Kerstetter
File No. 21-04-00580
To Whom It May Concern:
Enclosed please find the PA Inheritance Tax Return for the ab~ .?~-men~oned ~,? c
Estate. The five percent discount has been applied as the Return is p(~t~arke~on or ....
before three months from the date of death.
Also, enclosed is the Inventory filed in duplicate. If you have any questions, or
require any additional information, please contact our office.
Sincerely yours,
WEINSTE1N LAW OFFICES PC
Brett B. Weinstein, Esquire
DHA
Enclosures
BUREAU OF TNDZVTDUAL TAXES
TNHERZTANCE TAX nTVTSZOH
DEPT. 18n601
HARRTSBURG, PA 17118-0601
COMMONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSMENT OF TAX
REV-15q? EX qFP
BRETT B WEINSTEIN
WEINSTEIN LAW OFFICES
705 W DEKALB PIKE
KNG OF PRUSSIA
DATE 11-01-200q
ESTATE OF KERSTETTER
DATE OF DEATH 06-10-ZOOq
FZLE NUMBER 21 0q-0580
COUNTY CUMBERLAND
ACN 101
I Amoun'l: Rem i'l"l'ed
ROBERT L
MAKE CHECK PAYABLE AND REMZT PAYMENT TO.'
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-033 NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTTONS AND ASSESSMENT OF TAX
ESTATE OF KERSTETTER ROBERT L FZLE NO. 21 0q-0580 ACN 101 DATE 11-01-200q
TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATTON CONCERNZNG FUTURE TNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
3. Closely Held S~ock/Par~nership In~ares~ (Schedule C) (3)
q. Mortgages~No,es Receivable (Schedule D)
5. Cash/Bank Deposits~Misc. Personal Proper~y (Schedule E) ($)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule g) (7)
8. To,al Asse~s
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabili~ies/Liens (Schadulm I) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
15/827.00
.00
.00 NOTE: To insure proper
.00 credi~ ~o your accoun*,
.00 submi~ ~he upper por*ion
.00 of *his form wi~h your
~ax payment.
110/90q.00
(8) 1Zfi,751.00
10,8q2.00
15.
NOTE:
1~065.00
(11) 11.907.00
(1;) 112,82q.00
Char1~cable/governmen~al Bequests; Non-elec*ed 911:5 Trusts (Schedule J) (1:5) . O0
Ne'l: Value of Es~:a~:e Subject: ~:o Tax (lq.) 112,82q.00
'r.F an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that lnclude the total of ALL returns assessed to date.
(15) .00 x O0 = .00
(16) 112,82~.00 x Oq5= 5,077.08
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(19)= 5,077.08
AMOUNT pATD
ASSESSMENT OF TAX:
15. Amoun~ of L/ne lq a~ Spousal
16. Amoun~ of L/ne lq *axable a~ LAneal/Class A re*e
17. Amoun~ of Line lq e~ Sibling ra~a
18. Amoun~ of Line lq ~axablm a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDZTS:
PAYMENT RECEIPT DISCOUNT
BATE NUMBER INTEREST/PEN PAZD
09-09-200q CD00q$59 15~.85
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZT/ONAL ZNTEREST.
q,8Z$.35
BALANCE OF TAX DUE
ZNTEREST AND PEN.ToTAL DUE ~OocR
( ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT IrS REI~UZRED.
TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS.)
RESERVATION:
Estates of decedents dying on ar before December 12, 1981 -- if any future interest in the 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfi11 the requirements of Section 1160 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S.
Section 9160).
Detach the top portion of this Notice and submit Nith your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, 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-1515), Applications are available at the Office
of the Register of Nills, any of the 15 Revenue District Offices, or by calling the special lB-hour
answering service for forms ordering: 1-800-56Z-lose; services for taxpayers eith special hearing and / or
speaking needs: 1-800-667-50Z0 (TT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17118-1011, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--eppeel to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in Nriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, Dept. 260601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. 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 ~ithin three (5) calendar months after the decedent's death, a five percent (51) discount of
the tax paid is allowed.
The 1SZ tax amnesty nan-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 Nould appeal the tax and 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 ~hich became delinquent before January 1, 1981 bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 19BI will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO6 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1'~ 20Z .000568 ~'~-1991 111 .000501 ~ 9X .000247
1985 161 .000638 1992 91 .0002~7 2002 61 .00016~
1986 llZ .000301 1995-1996 7Z .000192 2003 52 .000157
1985 151 .000556 1995-1998 9Z .0002~7 2006 6Z .000110
1986 lOX .000276 1999 7Z .000192
1987 1gl .000276 2000 7Z .000192
--Interest is calculated as follows:
TNT(REST = BALANCE OF TAX UNPATD X NUHBER OF DAYS DELINQUENT X DAllY 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 shoNn on the
Notice, additional interest must be calculated.
Cumberland County - Register Ot Wllls
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 4/25/2006
WEINSTEIN BRETT B ESQ
707 WEST DEKALB PIKE
SUITE 2
KING OF PRUSSIA, PA 19406
RE: Estate of KERSTETTER ROBERT L
File Number: 2004-00580
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 is due by:
6/10/2006
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,
~a~~
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Cumberland County - Register Of Wllls
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 4/25/2006
KERSTETTER DOUGLAS
67 WINCHESTER GARDENS
CARLISLE, PA 17013
RE: Estate of KERSTETTER ROBERT L
File Number: 2004-00580
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 is due by:
6/10/2006
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,
~~~
/l
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
Cumberland County - Register ur Wl~~S
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 4/25/2006
KERSTETTER LAWRENCE R
1487 PEACH RIDGE RD
ELLIOTSBURG, PA 17024
RE: Estate of KERSTETTER ROBERT L
File Number: 2004-00580
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.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:
6/10/2006
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
Counsel
Register of Wi Us of Cumberland COtL1'1ty
Date of Death:
STATUS REPORT lJNDER RULE 6.12
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Name of Decedent:
Estate No.: ? 00 L\ -
o (, C 0-, i \
V _) I.d V
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 IL:h No 0
2, If the answer is No, state when the personal re:presentative reasonably believes that
the administration will be complete: N" \\
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 ~ No 0
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: N \ A;
\
c. Did the personal representative state an account informaliy to the parties in
interest? Yes 0 No 0
c. Copies of receipts, releases, joinders and approval of fonnal or informal
accounts may be filed with the Clerk 0 the rphans' Court and may be
attached to this report. ~ \
'" . I
Date: 6'-1--1- () G ~ .
Signature ( \ (
'~()\.J_,~) \(r~>tenc.,r
Name -
II W"L""c \. J2. So-\- )~I Gel" ')
Address Ck (~::L SC,z. f ~r- \ 70 13
C____1il) 21-\ \ -L-) \ l e
Telephone l.Jo.
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Capacity: Wersonal Representative
tJ Counsel for personal representative
I
~.
/'\\,,'
Register of"'V',liUr:; or Cumberland County
STATUS REPORT lJJ\TDER RUT-'.JE 6.12
Name of Decedent: J'plJ.,." I L, ke/I~if,../"
Date of Death:
./ W /lit I () .,I.. c.J c./ L".
Estate No.:
.1 ,--JCJ~ - 0 c;J 5',fv
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion ofthe administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ~ No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete: /'1 / /J
3. If the answer to No. I is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes Qq No 0
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: )/ / A
c. Did the personal representative state an account informally to the parties in
interest? Yes Qg No 0
c. Copies of receipts, releases, joinders and approval of fonnal or infonnal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: tJ / ,/1" (,
-;2:
-' ~ Cl----
~Lh /7/
".> r
Signature
/..J<v /' l:',f~ '(' d. k ~/' J r-e /7' e~
Name
/'1'[7 /p"'h ,(':6" t /.?/ E~L0(1Jj50.~C,o/7
Address
7/ )- (..t 3 r - JCj' ;L f
Telephone No.
l-~ :"\ :~,
1, \ ~
,.... .' c,
.._ ;. .v,ap.amty:
J2} Personal Representative
o Counsel for personal representative
/--..,
, '
\\ '-J
Register of Wi Us of Cumbedana Cau...1t1ty
Name of Decedent:
STATUS REPORTtJNDERRULE 6.12
---;"} ). .
K 1) bp {-+ L 1\ e { )~--tt- y
Date of Death: () L; - I 6 - (~6 (J 4
6LJ-65'Zo
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 Ell No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to NO.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes 0 No 1)[1
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 fll No 0
Date: 5/ ') / l;v
,
c. Copies of receipts, releases, joinders and approval of fonnal or informal
accounts may be filed with the Clerk of the Orphans.~Court and may be
attached to this report. ~j".' -....-
:pyt,u+~1J
Signature
~ II /')
Jj(eTT -D
Name
LL) E' I n~~ 1\ E~)I'
705 Lc). }Je ~!C/ 11 PI +/e-
Address f) D . ,n I 0,(1' /
r~ i 1\ q.. () -+~ r ( ~)~ ?_:/ C-L U'"/l I 6 v
<:J Ct 16 .~) 7 <373 -:s
Telephone No.
'7 C' . I
'...t".J -I
i, /. ~ ; ,l~,: ,~
Capacity: 0 Personal Representative
W--Counsel for personal representative
=.- '-"::' .-\
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