HomeMy WebLinkAbout07-01-10
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. ~i -Ib- 0071
ESTATE OF WILLIAM W. MARTIN
PETITION UNDER SECTION 3102
OF THE PROBATE. ESTATES AND FIDUCIARIES
CODE FOR THE SETTLEMENT OF A SMALL ESTATE
TO THE HONORABLE JUDGES OF SAID COURT:
1. Your Petitioner,. Gladys Henry, 26 Broad Street, Newville, Cumberland County,
Pennsylvania, 17241 is an adult individual and the sister of William W. Martin, deceased on
Apri19, 2009, Social Security Number 186-30-6139.
2. The Decedent, William W. Martin, was born on May 18, 1939 and was sixty-nine
(69) years of age at the time of his death. His residence was Loyalton of Creekview.
Mechanicsburg, Cumberland County, Pennsylvania, 17013. He was a single man at the time of
his death.
3. His heirs as set forth in his last will and testament, a true and correct copy of
which is attached hereto and incorporated as Exhibit "A", have signed a consent to the relief
requested in this Petition. They are identified as follows:
A. Paul L. Martin (deceased)
B. Gladys Henry
C. Charles Morrison
D. Dick Kern (deer head delivered before death)
C ~
....
E. Seth Andrew Martin ~a~ ~ _ -~
:~
~~, ;'
F. Wicky Barnes, III o v5x ,-± ~ ;:
~ ^':'i
~'r e
.~ 4,,n'~
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4. Gladys Henry was nominated in Decedent's Last Will and Testament as
Executrix.
5. The Decedent's sole asset is a checking account with M & T Bank with a balance
as of June 2, 2009 of $17,189.80.
6. It is requested that the assets of the Decedent be turned over to the Petitioner to
pay the administration expenses and make distribution as follows:
A. Omnicare Rx $300.00
B. Memorial Engraving $400.00
C. Carlisle Free Church $250.00
D. Odyssey Hospice $300.00
E. Pennsylvania Inheritance Tax $847.80
F. Costs of Register of Wills $30.00
G. Attorney Fees $1,500.00
H. DCM Services $48.09
I.. Executor's Commission $637.50
7. The Petitioner has filed a Pennsylvania Inheritance Tax Return and has received
acceptance of the return. A copy of the return and the response from the Department Of Revenue
are attached hereto Exhibits "B" and "C."
8. Pursuant to the Will, checks for $1,000.00 each were distributed to Gladys Henry,
Paul Martin and Charles Morrison.
9. The remaining balance shall be distributed to the heirs in accordance with the
terms of the Decedent's Last Will and Testament.
WHEREFORE, Your Petitioner prays that an Order be made authorizing distribution of
the accounts as set forth in the foregoing to Petitioner for her to apply against the expenses of
administration and debts.
BARIC SCHERER
~ ` J,
David A. Baric, Esquire
LD.# 44853
19 Wit South Street
Cazlisle, PA 17103
(717) 249-6873
Attorney for Petitioner
VERIFICATION
I verify that the statements made in the foregoing Petition aze true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to unsworn falsification to authorities.
G dys Henry
Date: b / a d / D
CONSENT
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unsworn falsification to authorities, that they are adults; that the statements made in
the Petition filed by David A. Baric, Esquire are true and correct to the best of their knowledge,
information and belief; that they concur and consent to the proposed distribution.
WITNESS:
_~ ~~~° -~
Gl ys Henry
DATE Charles Morrison
DATE Seth Andrew Martin
D ~ Wicky Barnes, III
CONSENT
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unsworn falsification to authorities, that they aze adults; that the statements made in
the Petition filed by David A. Baric, Esquire are true and correct to the best of their knowledge,
information and belief; that they concur and consent to the proposed distribution.
WITNESS:
D Gladys Henry
- { ~i ~d ! D
DATE Charles Morrison
D Seth Andrew Martin
D Wicky Barnes, III
co_
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unswom falsification to authorities, that they are adults; that the statements made in
the Petition filed by David A. Banc, Esquire are true and correct to the best of their knowledge,
information and belief; that they concur and consent to the proposed distribution.
WITNESS:
DATE
DATE
Gladys Henry
Charles Morrison
~ ~~
DATE Seth w Martin
flh~,.y
DATE Wicky Barnes, III
co-- N_
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unsworn falsification to authorities, that they are adults; that the statements made in
the Petition filed by David A. Baric, Esquire are true and convect to the best of their knowledge,
information and belief; that they concur and consent to the proposed distribution.
WITNESS:
DATE Gladys Henry
D Charles Morrison
DATE Seth Andrew Martin
ATE
~aat ~i~a~ea~ ~ta~xt
OF
WILLIAM W. MARTIN
I, William W. Martin, of, Carlisle, Cumberland County, Pennsylvania, do hereby declare this to
be my Last Will and Testament and hereby revoke all Wills and Codicils previously made by me.
ITEM ONE: I direct the payment of my debts and the expenses of my last illness and funeral
from my estate as soon after my death as conveniently may be done. If there be no cemetery lot
available for my interment, owned by me at the time of my death, I authorize my personal representative
to purchase such cemetery lot with a contract for perpetual caze, using, therefore, funds from my estate,
and I authorize my personal representative to cause title to or ownership of such lot so purchased to be
vested in such person as my personal representative shall designate.
Further, in this connection, I authorize my personal representative to expend funds from my
estate, in such amount as my personal representative shall consider necessary and desirable, for the
purchase, erection and inscription of a suitable mazker for my grave I direct the payment of my debts and
the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be
done.
ITEM TWO: I specifically bequeath one thousand dollars ($1,000.00) each to Gladys Henry,
Paul Marlin and Charles Morrison. I also bequeath to Dick Kern, my Mule Deer head. I then
bequeath the rest, residue and remainder of my entire estate of whatever nature and wherever situate to
my grandsons, Seth Andrew Martin and Wickuy Barnes, in equal shares, per capita.
EXHIBIT "A"
ITEM THREE: In the event any portion of my estate passes to an heir under the age of twenty-
one (21), then that portion of my estate passing to the heir shall be placed with Susan Martin, as
Trustee. In the event Susan Martin is unable or unwilling to serve as Trustee, I then appoint Gladys
Henry as alternate Trustee.
1. My Trustee shall pay principal and income to, or for the benefit of the heirs during their
life ac my Trustee, from time to time, shall deem advisable for the health, maintenance, support and
complete education of such heirs. In addition, my Trustee in his or her sole discretion may advance
principal to said beneficiary against the fractional shares to be advanced hereunder for the costs of
marriage, or the purchasing of a home or costs of entering a business or profession if my said Trustee
shall deem such expense reasonably prudent.
2. Notwithstanding the foregoing provisions, after attainment of twenty-one (21) years, each
heir may. withdraw the remainder of said principal and undistributed income.
3. In the event of the death of the trust beneficiary prior to age twenty-one (21), then my
Trustee shall distribute any remaining principal and interest to the remaining heir of said trust beneficiary
or, if no such heir remain, then to the Trustee.
' 4. Should the principal of any trust herein provided for be or become too small in my
3
Trustee's discretion to make establishments or continuance of the trust advisable, my Trustee may
distribute the remaining principal and any accumulated or undistributed income outright to the
beneficiary in the proportions to which they are then entitled to. The receipts and releases of the
distributee will terminate absolutely the rights of all persons who might otherwise have future interest in
the trust, whether vested or contingent, without notice to them and without the necessity of filing an
account with the court.
~~
ITEM FOUR: While in the hands of my fiduciaries, neither the principal nor the income of my
estate or any trust created hereunder shall be liable for the debts of any beneficiary hereunder, nor shall
the same be subject to seizure or attachment by any creditor of any beneficiary under any writ or
proceeding at law or in equity, and no beneficiary hereunder shall have any power to sell, assign,
encumber or in any manner to anticipate or dispose of his or her interest in the trust estate or in the
income produced thereby.
ITEM FIVE: I direct that no Trustee or Executor or other fiduciary named, nominated, or
appointed by this my Last Will and Testament shall be required to post any bond or give any security of
any type for any purpose whatsoever, any law or rule of the court of the Commonwealth of Pennsylvania
or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of
Pennsylvania shall apply to any interpretation or application of the validity of this instrument.
ITEM SIX: My Executor and Trustee shall have the following powers. in addition to those
II vested in them by law and by other provisions of this Will, applicable to all property, real, personal or
mixed and wheresoever situate, including property held for minors, whether principal or income,
exercisable without court approval, and effective, with respect to each item of said property until actual
distribution thereof.
A) To retain, as investments of my estate or trust, any or all assets of my estate, real,
personal, or mixed, without regard to any principal of diversification, and to purchase and acquire real or
personal property and to hold any or all of such real and personal property retained or acquired without
making the same productive of income.
B) To permit. the children, or any of them, to occupy any real estate retained or acquired
upon such terms and conditions as my Executor or Trustee shall deem proper.
~„
_- _ __ __
C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements,
development, protection, preservation and investment of any retained or acquired real or personal,
property, such payments to be made from either principal or income as my Executor or Trustee shall
determine.
D) To retain or invest any and all funds, whether principal or income, in any real or
personal property without restriction to legal investments; to purchase investments at premiums; to
exercise all rights of a security holder or share holder in any corporation; and to lease, mortgage, pledge,
give options upon or sell at public or private sale and without approval of any court, any real or personal
property, or portion or portions thereof, irrespective of the manner or the means by which the same was
acquired by my said Executor or Trustee.
E) To make payment or distribution herein provided for in cash, kind or partly in cash
and partly in kind, at valuations fixed by my Executor or Trustee at the time of distribution.
ITEM SEVEN: Any and all payment or payments of any sum or sums, whether in cash or in
kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole
receipt of the respective individual to whom the payment is made, and free from anticipation, alienation,
assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary.
ITEM EIGHT: I appoint Paul Martin, Executor of this my Last Will and Testament. Should
my said Executor fail to survive me or for any reason fail to qualify as Executor, I then appoint Gladys
Henry, alternate Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of five (5) typewritten pages, the first three (3) of which beaz my signature in the
mazgin for the purpose of identification, this the 4th day of January, 2005.
~~,[.~-~ ~•`~'1cY.~..li~~- (SEAL)
William W. Martin
.Signed, sealed, published and declared by the above named Testator, William W. Martin, as and
for his Last Will and Te ent, in the presence of us, who, at his request, in his sight and presence, and
>, sight e e of each other, have here to s bscribed our to s.
' /91y. ~~~ ~~~~ 1~ ~ 7~l3
ADDRESS ~ ~
3
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS.
We, William W. Martin, David A. Baric, Esquire and Tina M. Ascani, the Testator and the
witnesses, respectively, whose names aze signed to the attached or foregoing instrument, being first duly
sworn, do hereby declaze to the undersigned authority that the Testator signed and executed the
instrument of his Last Will and Testament, and that he signed willingly and that he executed as his free
and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and
hearing of the Testator, signed the Will as witnesses, and that to the best of their knowledge, the Testator
was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue
influence.
Sworn to and subscribed before me this the 4th day of January, 2005.
COMMONWEALTH OF PENP•;SY±'dANtr;
Nofariaf Sea! ~-----_..._.,
Jennifer S. Lindsay, Notary''?uhllc
Carlisle Sao, t~erland County
My Comrnission Expkea Nov. 29, 2007
Msmber, Pennsylvania Assodatfon Of Notadei
--~~ RED/-1500 EX (06-05)
PA DepaMlertt of Revalue
Btuesu of Individual Taxes
PO BOX 2811601
Harrisburg, PA 17128-0601
15056051058
OFflCIAL USE ONLY
Caunry Code Year File Numher
INHERITANCE TAX RETURN ._.__.. _~ ~~.~-• :._--__---....-.__-_/...... ,
RESIDENT DECEDENT ' ~ ~ ~ ~ ~ ~ U U
ENTER DECEDENT INFORMATION
Social Security Number
'186-30-6139
Date of Death
04/09/2009
i ........._ _..__.......
Data of Birth
05/18/1939
Decedent's First Neme MI
:William ~ W
i ..............._ .. ..... ...._..... ...; ~._.........;
Spouse's First Name MI
Spouse's Social Security Number
"' THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
e.tM:a 1. Odginel Return ;" ;t 2. Supplemental Retum t`;».r 3. Remainder Retum (date of death
prior to 12-13-82)
::~7 4. LlmBad Fatale r._°~,~ 4a. Future Interest Compromise (date of t~~_a 5. Feder Estate Tax Retum Required
death after 12-12-82)
~l: 6. Decedent Died Testate ~:':.`~ 7. Decedent Maintained a Living Trust _..... 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
(.,'~ 9. Litlgetlon Proceeds RacNved :.""~ 10. Spousal Poverty Credit (date of death i:~:~~ 11. Elactlon to tax under Sec. 9113(A)
behvean 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0:
Name _ _ _ Daytlme Telephone Number
'David A. Boric, Esquire (717) 249-6873
_.
Firm Neme (IfAppllcahle) _
....... _ .... ................ . _ _
___ ..._, _._,._.._._.. _.__ _......,~a;
_............... ._....._ ................. ..___ REGISTER OF vY~IL-}S USE ONLY cam;
O'Brien Baric 8 Scherer ~~
..... __._ ... i ~ ~ b
First line of address I -n ~ n
. ........ ..... ........ ..._ .n+
,~~
.--_ _ .._.. .. ...._.. __
19 West South Street ........_ . _._ _. _......
;
_,a ~ r
' ' ~- ~ rn
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Second line of address _.... ......._ ..................._ .. ! C:~ ~-: ~~ ~
1 ~ l7
DATE E t~EBi ~
City or Post Office _ State ZIP Code.... - ' .. ,~ _ _.
_. _ ................. N
;Carlisle ~ ~ PA ;17013 «'
Correspondent's a-mail address: dbafiC~ObSIBW.COm
Under pens ury, I dee~are that I ve exemin rotum, Including accanpanying schedules and statements, end to the beat of my knowledge arM Deliet,
a h Lua, mpbta. eda of r than tfw personal representative b based on all infom~elbn of which preparer has any e.
SIGNATU nRE3 S ILI RN DATE D~ /n /n
c / 7 `f/
ADDRESS
19 West South Street, Carlisle, PA 17013
SIGNATURE_oF PREPAR@R OTbIER THAN REPRESIsIiIJTP
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26 BroaU Street, Newville, Plpl' 17241 and 16 Tunbridge Lane, Carlisle, PA 17015
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058 15056051058
EXHIBIT "B"
15056052059
REV-1500 EX
Decedent's Name: Wllifam
RECAPfTULATIONY~vIyW ~ ~J--
W Martin
Decedent's Social Security Number
186-30-6139
1. Real estate (Schedule A) ............................................. 1.
2. Stocks and Bonds (Schedule B) ....................................... 2.
3. Closely Held Corporation, Partnership or Sole-Propr(etorahip (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) ............................. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5.
6. Jandy Owned Property (Schedule F) r Separete Billing Requested ....... 6.
7. Inter-Vivos Trensfers & Miscellaneous Non-Probate Property
(Schedule G) C~".5 Separate Billing Requested........ 7.
8. Total Gross Aawh (total Lines 1-7) .................................... 8.
9. Funeral Expenses & Administra0ve Costs (Schedule H) ..................... 9.
10. Debts of Decedent, Mortgage Llabilitles, & Liens (Schedule I) ................ 10.
11. Total Deductions (total Lines 9 ~ 10) ................................... 11. !,
12. Net Value of Estate (Line B minus Line 11) .............................. 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........................ 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14.
TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 -___ __ ___, __ _.
(a)(1.2) X .0_
; 15.
16. Amount of Line l4 taxable ,___._„._...,, , ,...__... _,.....~.. ,__..,. _ ~_. ,__ ..._.~_.., r.__._...... ._. _
at lineal rate X .0 415 10,840.00 ' 18, , 487.80
17. Amount of Line 14 taxable
000
00
3
360
00
17
.
,
at sibling rate X .12
..... _a._. .............~-...._.
_ .
.
_ __ __. ..__..... . ...............:
18. .. ....
...
Amount of Line 14 taxable
at collaterel refs X .15 18. '
19. TAX DUE ....................................................... .. 19. 847.80
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
x"; "::
15056052059 Side 2
L 15056052059
REhr-1500 Ex Page 3
Decedent's Complete Address:
UC1.rCVC1~ 1 J 1\/~MC DECEDENTS SOCUIL SECURITY NUMBER
William W Martin 186-30-6139
STREETADDRESS
1100 Crandon Way
Mechanicsburg ~ PA ~ 17050
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 847.80
2. Cnrdits/l'ayments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
Total Credits (A+ B + C) (2) 0.00
3. InteresUPenalty If applicable
D. Interest
E. Penalty
Total InteresUPenalty (D + E) (3) 0.00
f•. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
i. If Line 1 + Line 3 is greater Than Line 2, enter the difference. This is the TAX DUE. (5) 847.80
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 847.80
~~gg ~~!.. ±~Make Check Payable to: REGIST~~ER OF WILLS, AGENT ~y
.~'"'~ s:~,~R. ~t~u.¢~x"Sm.~~izz"a'"'~ iu.:a:~.~v""+~:i~w"'S3`..' S * ~~~'~s".~&'~.~., _ % y,.kai .. . «, ~' $N'•'«~:M M~4R, . 5:.~v~~~.~ :: -~ ~~ov~::; r-.~y_: '#r~ .~u~. !k'i~u W"'a~'~+~r. H°~'.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or Income of the property trensferted :................................................................................ .......... ^
b. retain the right to designate who shah use the property transferred or its income :.................................. .......... ^
c. retain a reversionary interest; or ................................................................................................................ .......... ^
d. receive the promise for life of either payments. benefits or carel ............................................................ .......... ^
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................................................................... .......... ^
3. Did decedent own an "in trust for" or payable upon death bank account or secudty et his or her death? .... .......... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property wtdch
contains a beneficiary designation? ..............................................
................................................................ ^
.......... ^x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
b
~i~:~.V,~"«,1~~ ~'rFif«u . ~. ?4:~.T~~... ~::~'R~.'_'.wl' ~'N$-~ex~~xS='~z~°fr'~~ u~3.~.~.e~a s'i'#,~m~i_~'7"i:.~?,_~ "~~~lr~9F.t.'w".6~r$'"trx`x. .v~.~ .!.4~„?.S ~ 'wyp~~`~ni~~~n ~;:._ „~vsitt..Fa~~S;'Wr
For dates of death on or after July 1, 1994 and before January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or far the use of the surviving spouse is zero (0) percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
'~ adoptlve parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefidaries is four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling isdefined, under
Section 9102, as an irxfividual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (8-98)
scN~ou~E ~p
COMMONWEALTH OF PENNSYLVANIA ~SH, BANK DEPOSITS, 8c MASC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
William W. Martin
Indude the proceeds of Ntigetbn and the date the proceeds were receked by the estate.
All properly jolndyowned with right of aurvivonhip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION nF ncnT4a
REV-15f1 EX+(72.99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
scNEOU~ x
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
William W. Martin
Debts of decadent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
a. FUNERAL. EXPENSES: _
~ Memorial Engraving 395.00
2• Carlisle Free Church 250.00
B. ADMINISTRATIVE COSTS:
1. Personal Representagve's Commissbns 850.00
Name of Personal Repreaentetlve(s) ;Gladys Henry and Paul Martin
Sodal Security Number(suEIN Number of Personal Represantegve(s) _
Street Address
CNy State Zip
Year(s) Commission Pald:'2009
2. Agomey Fees 1,500.00
3. Family Exempgon: (If decedents address is not the same as claimant's, attach explanagon)
Claimant
Street Address
City .State . .ZIP
Relagonship of Clalment to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
~. _ _ _
DCM Services
48.00
9. '.Odyssey Hospice 200.00
TOTAL (Also enter on line 9, Recapitulatlon) i 3,243.00
(If more space is needed, insert additbnal sheets of the same size)
~~r~~
OF
WILLIAM W MARTIN
I, William W. Martin, of, Cazlisle, Cumberland County, Pennsylvania, do hereby declaze this to
be my Last Will and Testament and hereby revoke all Wills and Codicils previously made by me.
ITEM ONE: I direct the payment of my debts and the expenses of my last illness and funeral
from my estate as soon after my death as conveniently may be done. If there be no cemetery lot
available for my interment, owned by me at the time of my death, I authorize my personal representative
to purchase such cemetery lot with a contract for perpetual care, using, therefore, funds from my estate,
and I authorize my personal representative to cause title to or ownership of such lot so purchased to be
vested in such person as my personal representative shall designate.
Further, in this connection, I authorize my personal representative to expend funds from my
estate, in such amount as my personal representative shall consider necessary and desirable, for the
purchase, erection and inscription of a suitable marker for my grave I direct the payment of my debts and
the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be
done.
I_TFM TWO_: I specifically bequeath one thousand dollars ($1,000.00) each to Gladys Henry,
Paul Martin and Charles Morrison. I also bequeath to Dick Kern, my Mule Deer head. I then
bequeath the rest, residue and remainder of my entire estate of whatever nature and wherever situate to
my grandsons, Seth Andrew Martin and Wickuy Barnes, in equal shares, per capita.
ITEM THREE: In the event any portion of my estate passes to an heir under the age of twenty-
3
one (21), then that portion of my estate passing to the heir shall be placed with Susan Martin, as
Trustee. In the event Susan Martin is unable or unwilling to serve as Trustee, I then appoint Gladys
Henry as alternate Trustee.
~ 1. My Trustee shall pay principal and income to, or for the benefit of the heirs during their
life a.~ my Trustee, from time to time, shall deem advisable for the health, maintenance, support and
complete education of such heirs. In addition, my Trustee in his or her sole discretion may advance
principal to said beneficiary against the fractional shares to be advanced hereunder for the costs of
marriage, or the purchasing of a home or costs of entering a business or profession if my said Trustee
shall deem such expense reasonably prudent. ~,
2. Notwithstanding the foregoing provisions, after attainment of twek~ty-one (21) years, each
heir may.withdraw the remainder of said principal and undistributed income.
3. In the event of the death of the trust beneficiary prior to age twenty-one (21), then my
Trustee shall distribute any remaining principal and interest to the remaining heir of said trust beneficiary
or, if no such heir remain, then to the Trustee.
4. Should the principal of any trust herein provided for be or become too small in my
Trustee's discretion to make establishments or continuance of the trust advisable, my Trustee may
distribute the remaining principal and any accumulated or undistributed income outright to the
beneficiary in the proportions to which they are then entitled to. The receipts and releases of the
distributee will terminate absolutely the rights of all persons who might otherwise have future interest in
the trust, whether vested or contingent, without notice to them and without the necessity of filing an
account with the court.
ITEM FOUR: While in the hands of my fiduciaries, neither the principal nor the income of my
3
estate or any trust created hereunder shall be liable for the debts of any beneficiary hereunder, nor shall
the same be subject to seizure or attachment by any creditor of any beneficiary under any writ or
proceeding at law or in equity, and no beneficiary hereunder shall have any power to sell, assign,
encumber or in any manner to anticipate or dispose of his or her interest in the trust estate or in the
income produced thereby.
ITEM FIVE: I direct that no Trustee or Executor or other fiduciary named, nominated, or
appointed by this my Last Will and Testament shall be required to post any bond or give any security of
any type for any purpose whatsoever, any law or rule of the court of the Cormonwealth of Pennsylvania
or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of
Pennsylvania shall apply to any interpretation or application of the validity of this instrument.
ITEM SIX: My Executor and Trustee shall have the following powers in addition to those
vested in them by law and by other provisions of this Will, applicable to all property, real, personal or
mixed and wheresoever situate, including property held for minors, whether principal or income,
exercisable without court approval, and effective, with respect to each item of said property until actual
distribution thereof.
A) To retain, as investments of my estate or trust, any or all assets of my estate, real,
personal, or mixed, without regard to any principal of diversification, and to purchase and acquire real or
personal property and to hold any or all of such real and personal property retained or acquired without
making the same productive of income.
B) To permit. the children, or any of them, to occupy any real estate retained or acquired
upon such terms and conditions as my Executor or Trustee shall deem proper.
C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements,
development, protection, preservation and investment of any retained or acquired real or personal
property, such payments to be made from either principal or income as my Executor or Trustee shall
determine.
D) To retain or invest any and all funds, whether principal or income, in any real or
personal property without restriction to legal investments; to purchase investments at premiums; to
exercise all rights of a security holder or share holder in any corporation; and to lease, mortgage, pledge,
give options upon or sell at public or private sale and without approval of any court, any real or personal
property, or portion or portions thereof, irrespective of the manner or the means by which the same was
acquired by my said Executor or Trustee.
E) To make payment or distribution herein provided for in cash, kind or partly in cash
and partly in kind, at valuations fixed by my Executor or Trustee at the time of distribution.
ITEM SEVEN: Any and all payment or payments of any sum or sums, whether in cash or in
kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole
receipt of the respective individual to whom the payment is made, and free from anticipation, alienation,
assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary.
ITEM EIGHT: I appoint Paul Martin, Executor of this my Last Will and Testament. Should
my said Executor fail to survive me or for any reason fail to qualify as Executor, I then appoint Gladys
Henry, alternate Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of five (5) typewritten pages, the first three (3) of which bear my signature in the
mazgin for the purpose of identification, this the 4th day of January, 2005.
_/,J,~,~ Gt/•`7Ytcr.~-~- (SEAL)
William W. Martin
.•
Signed, sealed, published and declared by the above named Testator, William W. Martin, as and
for his Last Will and Te ent, in the presence of us, who, at his request, in his sight and presence, and
i sight e e of each other, have here to s bscribed our •tn s•
~~ ~.~ ,~ ~ ~~3
ADDRESS / ~'v" '
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
. SS.
/`7C~i3
We, William W. Martin, David A. Baric, Esquire and Tina M. Ascani, the Testator and the
witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly
sworn, do hereby declare to the undersigned authority that the Testator signed and executed the
instrument of his Last Will and Testament, and that he signed willingly and that he executed as his free
and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and
hearing of the Testator, signed the Will as witnesses, and that to the best of their knowledge, the Testator
was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue
influence.
Sworn to and subscribed before me this the 4th day of January, 2005.
COMMONWEALTH OF PEN~S~' ~ '~'s?'til
Notarial Sea! ;
J~nifer S. LYld~ay, Notary P,loiic
CaAisle Bore, Ctm6edend County
My CAfTIfTN~IOrI Ex~iras Nov. 29, 2007
Member, Pennsylvania Aasodation Of Notaries
NOTICE OF INHERITANCE TAX pennsy~varna ® ~
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OEPARTMENTOFREVENUE ~f
INNERITAN~ TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP C12-59)
Pg !OX 28 601
IMRRISSUR6 PA 17125-0601
DATE 05-24-2010
ESTATE OF MARTIN WILLIAM W
DATE OF DEATH 04-09-2009
FILE NUMBER 21 10-0071
COUNTY CUMBERLAND
DAVID A BARK ESC ACN 101
OBRIEN BARK ~ SCHERER APPEAL DATE: 07-23-2010
19 W SOUTH ST (See reverse side under Objections)
CARLISLE PA 17013 A~ount Re~ittsd
MAKE CHECK PAYABLE AHD REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONC THIS LINE _ ~-__RETAIN_LOWER_PORTION_FOR_YOUR_RECORDS_ ~ ___________________
REV-1547 EX AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MARTIN WILLIAM WFILE N0.:21 10-0071 ACN: 101 DATE: 05-24-2010
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To •naure proper
2. Stoeka and Bands CSchedul• B) (2) .00 credit to your account,
.00 submit the upper portion
3. Closely Hald Stock/PartnarshipInterost (Schedule C) I3) of this form with your
4. Mortgagee/Natos Receivable CSehadul• D) C4) .00 taz payment.
5. Cash/Bank Deposits/Misc. Personal Property ISchedul• E] C5) 17,083.22
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule 6)
e. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
I6) .00
In .00
(H) 17 , D83.22
9. Funeral Expenses/Adm. Costs/Misc. Exponsas (Schedule H) (g) 3.24 3.n0
L0. Debts/Mortgage Liabilities/Lions (Schadula I) C10] .DD
(11) 3,243.00
11. Total Deductions 840.22
13
12. Nat Value of Tax Return (12) ,
13. Charitable/Governmental Bequests; Non-•lscted 9113 Trusts (Schedule J) I13) .00
14. Nat Value of Estate Subject to Tax C14) 13,840.22
NOTES If sn assasseent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect fiDures that include the total of ALL returns assessed to date .
ASSESSMENT OF TAX:
00
00 a
.00
15. Amount of Line 14 at Spousal rate (15) . 7(
16. Amount of Lin• 14 taxable at Lineal/(leas A rate C16) 1n.S4n.nn X 045 487.80
17. Amount of Lino 14 at Sibling rata C17) 3.nnn.an x 12 ° 36D.00
18. Amount of Lino 14 taxable at Collateral/Class 8 ra te C18) .00 X 15 ° .00
C19)' 847.80
19. Principal Tax Duo
TAY f_QFnTTS•
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID C-) AMOUNT PAID
01-22-2010 CDO 2268 .00 847.80
05-17-2010 SBADJUST .00 1.21
e
~y(~~ i ~
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX PAYMENT 847.80
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .DO
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
EXHIBIT "C"