HomeMy WebLinkAbout10-09-101505610148
""~ REV-1500 Ex ~°'-'°'
Y
OFFICIAL USE ONL
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes
INHERITANCE TAX RETURN 2 ], O q 0 9 51
Po Box 2aosot
Harrisburg, PA 17128-06°1 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
343-22-9612 08102009 07231928
I
Decedent's Last Name I M I
Suffix Decedent's First Name
CHRISTIANSON DAVID ! G
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name ii MI
CHRISTIANSON MARGARET ~ E
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE ~ R~ THE
487-30-1402 REGISTER OF WILLS
FILL IN APPROPRU-TE BOXES BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remaind r f~etum (date of death
prior to 1 2-1 82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal stake Tax Retum Required
death after 12-12-82)
® s. Decedent Oied Testate ^ 7. Decedent Maintained a Living Trust ~ 8. Total Nu ter of Safe Deposit Boxes
(Attach Copy of Wilq (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election o t$x under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach . 0)
CORRESPONDENT -THIS SECTION MUST ~ COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL. TAX tNFORMAT ~tiOULD BE DIRECTED TO:
Name Daytime Teleph a umber
STANLEY A• SMITH, ESQUIRE 717-233 51731
N
REGIS WILLS US LY
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P • 0 • BOX 1146 w.~ tV3
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HARRISBURG PA 17108
Correspondents e-mail address:
Under penalties of pery'ury, I deGare that I have examined this return, including accompanying schedules and statements, and to the est of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which p has any knowledge.
SIGNATURE OF PERsoql R~ESPONSI E FOR FILING RETURN TE
'171 e~,ako~f_ ~~w~-~:~ .. nom' ~ (~ ~e
C/0 A >~ SINO -P PO BOX 1146, HARRISBUR PA 17108
P THAN REPRESENTATIVE D
5~' , t~ ~a
C/O~~f2t~A~~CDS & SINON LLP PO BOX 1146, HARRIS~U~RG, PA 17108
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610148 9M46474.000 1505611~1~l8
~i
1505610248
REV-1500 EX
Decedent's Socfal Security Number
343-22-9612
~ecedenrsiuame: CHRISTIANSON DAVI D G
RECAPITULATION
1. Real Estate (Schedule A) 1 D • O D
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . 2. D • 0^
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3_ 0 . 0 Q
4. Mortgages and Notes Receivable (Schedule D) q. D , O D
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5, 0 . 0 0
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g, 0 • 00
7. Inter-Vivos Transfers 8 Miscellaneous Non- Probate Property
(Schedule G) ~ Separate Billing Requested .. . . 7. 3 9 5 ,15 0.0 0
8. Total Gross Assets (total Lines 1 through 7) a. 395,150.00
a
9. Funeral Expenses and Administrative Costs (Schedule H), g D . 0 D
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 1 p. 0 • 0 0
11. Total Deductions (total Lines S and 10) , 11. 0 , D D
12. Net Value of Estate (Line B minus Line 11 } 12. 3 9 5 ,15 0.0 0
I
13. Charitable and Governmental BequestslSec 9113 Trusts for which ~
an election to tax has not been made (Schedule J} , , 13. 0 , D D
14. Nat Vatue Subject to Tax (Line 12 minus Line 13) , 14. I 3 9 5 ,15 0.0 0
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- 395,150.00 i5. 0.00
16. Amount of Line 14 xable
at lineal rate X .0 4 y D• D O 1 s. D• D O
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. ' 0• D 0
18. Amount of Line 14 taxable
at collateral rate X .15 0• D D 18 0, D D
I
19. TAX DUE i 9. 0 0 0
I
20. FILL IN THE BOX IF YOU ARE RE ESTING A REFUND OF AN OVERPAYMENT
GlU
^
Side 2
1505610248 150561024t~1 J
9M4648 4.000 '~
i
I
REV-1570 EX + (08-09)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEI~NT
SCHEDULE G
INTER VIVOS TRdN3FERS AND
MISC. NON-PROBATE PROPERTY
ESTATE OF
David G. Christiaasoa
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the R~V-1500 is yes.
ITEM
NUMBE DESCRIPTION OF PROPERTY
M10.lDETFENMEOFTFETRAN$FEREE,THEIRREUTIONSHIPTODECEDENTA~
Tre D4lE OP TRANSFER ATTACHA COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE
VALUE
~- IDS IRA 22,345.00 100.0000 O.Oq 22,345.00
2 PNC Rollover IRA
Accouat X27-27-001-3304540 372,805.00 100.0000 O.Od
~~
I
~,
~i
it
i
~ I
I
I~
I~
i
it 372,805.00
,
i
TOTAL (Also enter on line 7, Recapitulation) 3
395,150.00
If more space is needed, use addRional sheets of paper of the same size.
swasAF 2.000
REV-1513 EX+ (01-10)
pennsytvania
OEPARTMENfOF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF: ', FILE NUMBER:
n~._; a n_ nti..-; a«; s.,e.,.. 211091 0951
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENTI
Do Not List Trustae(a) AMOUNT OR SHARE
OF ESTATE
1 TAXABLE DISTRIBUTIONS [InGude outright spousal distributions and transfers under ~
Sec. 9116 (a) (1.2).)
1. Margaret 8. Christianson
Messiah Village
I
782 Oak Oval I
Mechanicsburg, PA 17055
IDS IRA II ,
Inventory Value: 22,345.00 I
PNC Rollover IRA
Account #27-27-001-3304540
Inventory Value: 372,805.00 Surviving Spauae
i 395,150.00
ENTER DOLLAR AMOUNTS FOR DISTRIBIlT10NS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV•1500 COVER SHEET, AS A R PRIATE.
[I NON-TAXABLE DISTRIBUTIONS
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1. I
I
B. CHARffABLE AND GOVERNMENTAL DISTRIBUTIONS: I~~
1. II
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I ~ S'~ 0.0 0
swasAi z.ooo If more space is needed, use additional sheets of paper of the same size.
RHOADB & .gINON LLP
ATTO'AT LAW
LAST WILL AND TESTAMENT
OF
DAVID G. CHRISTIANSON
I, DAVID G. CHRISTIANSON, of Camp Hill,
County, Pennsylvania, being of sound and disposing)
memory, do make, publish and declare this to be my
Testament, hereby revoking all Wills and Codicils
time previously made.
I am married to Margaret E. Christianson
uBnberland
m~.nd and
List Will and
y~me at any
(hereinafter
referred to as "My Spouse") and the children born d,f our marriage
are Alan D. Christianson, Karin R. Slate and Jean I~. Rhine. As
used herein the term "my children" shall refer to t~h~ aforelisted
i
children born of my marriage with My Spouse. 'i
1. TANGIBLE PERSONALTY. I give and beq~Zeath all of my
household furniture and furnishings, automobiles, o~tYuer motor
vehicles, books, pictures, jewelry, china, crystal,~appliances,
silverware, wearing apparel, articles of household ~r,personal use
or adornment, collections, artworks, boats and recreational
equipment and vehicles, together with all policies ~f insurance
thereon, to My Spouse, if My Spouse survives me. I~ My Spouse
does not survive me, I give such articles to my children living at
my death in as nearly equal shares as they shall seledt under the
Page 1 of 13 Pages
276362.1
supervision of my Executor. Any cost of packing and shipping said
personalty to the beneficiaries, including insurances shall be
paid by my Executor as a general administration cost)
shall select such articles, if any, as such Executor
My Executor
diems
appropriate for any minor and deliver the articles t~ the minor or
to any person or persons chosen by such Executor who~e'receipt
shall be a complete acquittance therefor. If any such articles
cannot be fairly divided or distributed in kind in tl~e,opinion of
my Executor, such articles shall be sold and the proc{e~ds thereof
shall pass as a part of my residuary estate.
2. RESIDUE.
(a) I give, devise and bequeath all the rest and
residue of my property, real, personal and mixed, ,not
disposed of in the preceding portions of this Wi 1,
including all property over which I hold a power~af
appointment (which powers of appointment I hereb~
exercise in favor of my estate), to My Spouse, i My
Spouse survives me. I,
(b) If My Spouse disclaims all or any port'o~n of
the bequest to My Spouse under paragraph (a) of his
ITEM 2, I give and bequeath said disclaimed prop rlty to
my Trustee hereinafter named, IN TRUST NEVERTHEL SS, to
be held, administered and disposed of in accorda ce with
ITEM 3 for the benefit of My Spouse and my issue (herein
referred to as the "Unified Credit Trust"). ',
(c) If My Spouse does not survive me, I gi~e,
devise and bequeath all the said rest and residu~ a~f my
property to my issue living at my death, per sti pis;
provided, however, that should any such issue be'~,the
issue of a deceased child of mine and shall not ~h~n
have attained the age of twenty-five years, each'si~ch
issue's share shall be distributed to my Trustee,', ~N
Page 2 of 13 Pages
1
TRUST NEVERTHELESS, each to be held, administered and
disposed of as a separate trust estate in accolydance
with ITEM 4 for the benefit of each such issue) (the
"Grandchild's Trust"). ~
3. UNIFIED CREDIT TRUST. My Trustee sh~Ll have, hold,
manage, invest and reinvest any assets passing to t~e Unified
Credit Trust, collect the income and
(a) Beginning at my death, my Trustee sh 1'l pay
over the net income of the Unified Credit Trus 'to My
Spouse during My Spouse's lifetime, in install ants not
less frequently than quarterly. In addition, ~ Trustee
shall pay to My Spouse such amounts of the pri c~ipal of
such trust as, in the. sole discretion of my Tr s'~tee,
shall be necessary for the maintenance, suppor ,and
medical and nursing care of My Spouse, taking 'n',to
consideration any other means readily availabl ',for such
purposes. ~
(b) Upon the death of My Spouse, my Trus e!e shall,
distribute the principal and any undistributed ijncome of
the Unified Credit Trust to my issue then livi g',, per
stirpes; provided, however, that should any su h; issue
be the issue of a deceased child of mine and s all not
then have attained the age of twenty-five year ,,each
such issue's share shall be retained by my Tru tree, IN
TRUST NEVERTHELESS, each to be held, administe ed and
disposed of as a separate trust estate in acco d'~ance
with ITEM 4 for the benefit of each such issue (!the
"Grandchild's Trust"). ~,
4. GRANDCHILD'S TRUST. My Trustee shah have, hold,
manage, invest and reinvest the assets of each Grandchild's Trust,
collect the income and
(a) Until the beneficiary of the Grandch'l~l's
Trust (the "Grandchild") shall have attained t e'age of
twenty-one years, my Trustee shall from time tc~ time pay
to or for the benefit of the Grandchild such a~hoi~nts of
the net income and principal of the Grandchild'~,s'Trust
as, in the sole discretion of my Trustee, shall) be
Page 3 of 13 Pages
necessary for the Grandchild's maintenance, support,
medical and nursing care and education, includi~hg
college and graduate education, taking into
consideration any other means readily availablef~or such
purposes. At the end of each year any unexpend~d~income
shall be added to the principal of the Grandchi~d','s
Trust.
(b) After the Grandchild shall have attai ed the
age of twenty-one years, my Trustee shall there f,ter pay
to the Grandchild the net income derived from t e''
Grandchild's Trust in installments not less fre uently
than quarterly and such amounts of the principa as, in
the sole discretion of my Trustee, shall be nec slsary
for the Grandchild's maintenance, support, medi a.~ and
nursing care and education, including college a d'
graduate education, taking into consideration a~y other
means readily available for such purposes.
(c) If at the time of the creation of the 1,
Grandchild's Trust the Grandchild shall have then
attained the age of twenty-five years or if they
Grandchild shall thereafter attain that age, my Trustee
shall distribute outright to the Grandchild the,t~en
remaining principal of the Grandchild's Trust.
(d) If a Grandchild shall die before fina
distribution of the assets of the Grandchild's riust is
made, the then remaining principal and any undi t;ributed
income of the Grandchild's Trust shall be distr bated to
the Grandchild's issue then living, per stirpes or if
the Grandchild shall have no issue then living,itp the
issue then living of the parent of the Grandchi d', who
was a child of mine, per stirpes, or, if such p rent
shall have no issue then living, to my issue th n
living, per stirpes; provided, however, in any vent, if
any such beneficiary is then a beneficiary of a
Grandchild's Trust hereunder, the share of such
beneficiary shall be added to the principal of uch
Grandchild's Trust as if an integral part there f, to be
held, administered and disposed of in accordanc with
the terms thereof.
Page 4 of 13 Pages
5. PERPETUITIES PROVISIONS. Nothing herein is
intended to, nor shall it be construed to, postpone', the vesting of
any part of the assets of any separate trust estatel~hereunder for
more than twenty-one years after the death of the s~irvivor of me,
~,
My Spouse and my issue living at the time of my dealkh. At the
expiration of such period the assets of all the sep~rate trust
estates hereunder shall immediately vest in fee simile absolute in
and be distributed outright to the person or persons then entitled
to receive the income therefrom, whether in my Trus~,ee's
discretion or otherwise.
6. SPENDTHRIFT PROVISION. No interest i~'income or
principal of my estate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditpr, spouse,
assignee or trustee or receiver in bankruptcy of any~ibeneficiary
of my estate or of any trust created hereunder priorl',tb the
beneficiary's actual receipt thereof. My Executor o~ Trustee
shall pay over the net income and the principal to tY~e
beneficiaries herein designated, as their interests ~a~ appear,
without regard to any attempted anticipation (except I,as may be
i
specifically provided herein), pledging or assignment,by any
beneficiary of my estate or of any trust created here~Znder and
without regard to any claim thereto or attempted. levy', attachment,
seizure or other process against said beneficiary.
Page 5 of 13 Pages
7. SURVIVAL PRESUMPTIONS. Any person, other than My
Spouse, who shall have died at the same time as I o~ under such
circumstances that it is difficult or impossible to~~determine who
shall have died first, shall be deemed to have pred ceased me. If
My Spouse and I shall have died at the same time oriuhder such
circumstances that it is difficult or impossible to determine who
shall have died first, My Spouse shall be deemed tol'~,h~ve survived
me. Any person other than me who shall have died at~ the same time
M
as any then beneficiary of income of my estate or a~t~ust created
hereunder or under such circumstances that it is difficult or
impossible to determine who shall have died first, shill be deemed
to have predeceased such beneficiary. ~',
8. FIDUCIARY POWERS. In the settlement o$ my estate
and during the continuance of any trust created herelunder, my
Executor and my Trustee shall possess, among others,l~the following
powers, exercisable without prior court approval, bult'in all cases
to be exercised for the best interests of the benefi~i,aries:
(a) To retain any investments I may have ~t my
death so long as my Executor or Trustee may dee it
advisable to my estate or trust so to do, inclining
securities owned, issued or underwritten by any',
corporate Executor or Trustee or any of their
affiliates.
(b) To vary investments,~when deemed desi~able by
my Executor or Trustee, and to invest in such binds,
stocks, notes, real estate mortgages or other securities
or in such other real or personal property, including
Page 6 of 13 Pages
securities owned, issued or underwritten by any
corporate Executor or Trustee or any of theist
affiliates, or as to which my corporate Exec~tor or
Trustee or any of their affiliates are .roves mint
advisors, as my Executor or Trustee shall de~m'wise,
without being restricted to so called ":Legal'
investments".
(c) In order to effect a division of thGe„principal
of my estate or trust or for any other purpo~e
including any final distribution of my estat or trust,
my Executor or Trustee is authorized to make~''~s~id
divisions or distributions of the personalty'~and realty
partly or wholly in kind. If such division dir
distribution is made in kind, said assets shall be
divided or distributed at their respective values on the
date or dates of their division or distribution. In
making any division or distribution in kind, y Executor
or Trustee shall divide or distribute said asfisets in a
manner which will fairly allocate any unrealilzed
appreciation among the beneficiaries.
(d} To sell either at public or private sale and
upon such terms and conditions as my Executor~ar Trustee
may deem advantageous to my estate or trust, ray or all
real or personal estate or interest therein o nled by my
estate or trust severally or in conjunction w't'h other
persons or acquired after my death by my Exec~itor or
Trustee, and to consummate said sale or sales b',y
sufficient deeds or other instruments to the u~rchaser
or purchasers, conveying a fee simple title, rise and
clear of all trust and without obligation or ~.ikbility
of the purchaser or purchasers to see to the application
of the purchase money or to make inquiry into~the
validity of said sale or sales; also, to make execute,
acknowledge and deliver any and all deeds, assignments,
options or other writings which may be necess~ry or
desirable in carrying out any of the powers c~nferred
upon my Executor or Trustee in this paragraph 'or
elsewhere in this Will.
(e) To mortgage real estate and to make'l~ases of
real estate for any term.
Page 7 of 13 Pages
.:...
(f) To borrow money from any party, incl',uding my
Executor or Trustee, to pay indebtedness of mijne or of
my estate or trust, expenses of administration, Death
Taxes or other taxes.
(g) To pay all costs, expenses, legally ~'~,
enforceable debts, funeral expenses and charge in
connection with the administration of my estat or
trust.
(h) To vote any shares of stock which foam a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock~at~d to
actively manage and operate any incorporated o
unincorporated business, including any joint v ntures
and partnerships, and to incorporate any such
unincorparated business, with all the rights ar~d powers
of any owner thereof.
(i) In the discretion of my Executor or '~r~.stee,
to unite with other owners of similar property~ir
carrying out any plans for the reorganization of ',any
corporation or company whose securities farm a art of
my estate or trust.
(~) To assign to and hold .~n my estate or~trust an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1} To compromise controversies. !,
(m) To disclaim, in whole or in part, any!a~d all
interests in property owned by me at the time o zmy
death, including those passing to me by Will, i t~:stacy,
contract, joint ownership, operation of law or '~
otherwise.
(n) To divide any trust hereunder into twol qr more
separate, but identical, trusts. To divide any ~t~ust
hereunder which would have a generation skipping)
transfer tax inclusion ratio other than one (1) br zero
(0), into two (2) separate trusts which are fracttonal
shares, known as the "exempt trust" and the "nonexempt
trust". The exempt trust is that fractional shade of
Page 8 of 13 Pages
'~
t
the total trust fund that has a generation s'
transfer tax inclusion ratio of zero (0), anl~
nonexempt trust is the remaining fractional
trust, with a generation skipping transfer t
ratio of one (1). The terms and conditions
nonexempt trust and the exempt trust will be
Any reference to a trust created under this
without a further specification or limitatio
deemed to refer to both the exempt trust and
nonexempt trust, in proportionate amounts, w
relevant. The assets of each separate exemp
nonexempt trust shall be held, administered
as separate trusts, and my Trustee shall mai
adequate accounting and records for both suc
My Executor shall indicate on the federal es
return filed for my estate that separate tru
created (or funded) and clearly set forth th
which the trust is to be severed and the sep
funded.
ipping
'the
17are of the
x inclusion
the
identical.
ill,
,, shall be
t!he
ere
'and
nd invested
t'~ain
trusts.
a,te tax
is will be
manner in
rate trusts
(o) To employ and compensate from incole~or
principal, in the discretion of my Executor r', Trustee,
investment and legal counsel, accountants, b o-cers and
other specialists, and, whenever there shall'~~b~ no
corporate Executor or Trustee in office, a c~rporate
custodian, and to delegate to investment co~n~el
discretion with respect to the investment an
reinvestment of any or all of the assets hel~ ~iereunder.
9. EXCULPATORY CLAUSES. In the settl$m~nt of my
estate:
(a) My Executor shall
any loss to my estate or t
resulting from an election
deduction as an income tax
deduction.
not be personally liable for
o any beneficiary d~f my estate
made in good faith, to claim a
deduction or as ar~ estate tax
(b) In valuing property in my gross esta#e for the
purposes of any Death Tax, my Executor shall nqt be
personally liable for any loss to my estate o',r'to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particul~ax valua-
tion date.
Page 9 of 13 Pages
_. -..._ _ - _ __._ _.. .. _. _. _. ~. _.i
4
10. TAX CLAUSE. All inheritance, estate and similar
taxes becoming due by reason of my death, except amy taxes
relating to generation skipping transfers imposed~;under Chapter 13
I
of Subtitle B of the Internal Revenue Code, as amel'~ded ("Death
Taxes"), whether such Death Taxes shall be payable!, by my estate or
by any recipient of any property, shall be paid by'~my Executor out
of the property passing under ITEM 2 of this Will ~s',an expense
and cost of administration of my estate. Except t~ the extent
above provided, my Executor shall have no duty or obligation to
obtain reimbursement for any Death Taxes paid by m Executor, even
though paid with respect to proceeds of insurance r, other
property not passing under this Will.
11. CUSTODIAN OF ESTATES. If at any tine any
individual under the age of twenty-one shall be entiitled to
receive any assets free of trust by reason of my delath, whether
payable hereunder, by operation of law, contract oratherwise, I
appoint my Trustee hereinafter named, as Custodian I~fdr such
individual under the Pennsylvania Uniform Transfers~~~to Minors Act.
12. TRUST MERGERS AND TERMINATIONS.
(a) If there should be established by My~Spouse,
either by Last Will and Testament or by inter ~rivos Deed
or Agreement, trusts similar to the trusts herein
established for the benefit of my issue, my Tr~hstee
herein shall have the right and power to merge 'trusts
herein established with similar trusts for thelsame
Page 10 of 13 Pages
i
beneficiaries established by My Spouse and to operate
each of the merged trusts as a single trust.
(b} If, in the sole discretion of my Trustee, at
any time any trust hereunder is or becomes tc~o small to
justify its maintenance as a separate trust, m~ Trustee,
without any liability to any person or remair~d~rman
whose interest may be affected thereby and wijthout the
necessity of court approval, shall terminate !is~ch trust
by distributing all the income and principaljof the
trust to the then income beneficiary or benefigiaries of
said trust. If any additions to any such trust are
received after its termination under this ITE such
trust shall be revived and this provision sha 1 continue
to apply to it. The Trustee discretion herei granted
shall in no event be construed as giving any ~gtential
distributee of a trust the right to compel a ermination
in whole or in part of such trust.
13. EXECUTOR APPOINTMENT. I hereby appoint My Spouse,
MARGARET E. CHRISTIANSON, as Executrix of this Wil~. If for any
reason My Spouse should fail or cease to act, I ap~ont my son,
ALAN D. CHRISTIANSON, as Executor. All referenceslia~ this Will to
my "Executor" shall refer to my originally named E~ecutrix, or to
my successor Executor, as the case may be.
14. TRUSTEE APPOINTMENT. I hereby appo.~nt My Spouse,
MARGARET E. CHRISTIANSON, and my son, ALAN D. CHRI~TIANSON, as Co-
Trustees of any trust created hereunder. If eithershould fail or
cease to act, I appoint my daughter, JEAN M. RHINE,II~ as Co-Trustee
~~
in his or her place. So long as a Trustee or the issue of such
Trustee is a beneficiary of any trust hereunder, such Trustee
shall not (i) participate in any discretionary detel'~,rmination of
Page 11 of 13 Pages
1
1
the Trustee to distribute principal or income of such trust to or
for the benefit of such beneficiary or to his or h~le~' issue; or
(ii) participate in any discretionary determination of the Trustee
to terminate said trust under the ITEM hereof entitled "TRUST
MERGERS AND TERMINATIONS". An individual Trustee hall be deemed
i
to have failed to serve as Trustee hereunder if, a~no~ng other
reasons, the treating physician of said individuallTrustee shall
certify in writing that such Trustee possesses per~a~ent mental or
physical incapacities which preclude such Trustee ~'rbm discharging
i
his or her duties as Trustee hereunder. If there ijs'ever only one
Trustee serving hereunder and no successor is hereiln'named, such
sole Trustee may, by written notice directed to thellife tenant
and the Trust, designate his or her successor(s) or~,C',o-Trustee(s)
i
to serve with him or her. Any Trustee serving hereinder shall have
the right to resign from such office at any time, w~.th or without
cause and without Court approval. No successor Tru~tee shall be
liable for the actions of a resigning or removed Trustee occurring
prior to such successor Trustee taking office. All~'~r~ferences in
this Will to my "Trustee" shall refer to my original~~ly named Co-
Trustees or to my sole successor Trustee, as the cash may be.
15. WAIVER OF BOND. My Custodian, Execut~r, and Trustee
shall qualify and serve without the duty or obligation of filing
any bond or other security. Any corporate fiduciary ',shall be
Page 12 of 13 Pages
entitled to compensation for services in accordance with the
standard schedule of fees in effect when the serviced are
rendered.
IN WITNESS WHEREOF, I have set my hand andseal to this,
my Last Will and Testament, consisting of this and tY~e preceding
twelve (12) pages, this ~ day of ~~ ,% 1999.
~ ~ ~`~ (SEAL)
David G. Christia sdn
We, the undersigned, hereby certify that t e',foregoing
Will was signed, sealed, published and declared by t e above-named
Testator as and for his Last Will and Testament, in h~ presence
of us, who, at his request and in his presence and i the presence
of each other, have hereunto set our hands and seals the day and
year above written, and we certify that at the time of the
execution thereof the said Testator was of sound and disposing
d';a~ memorw.
~~
. 1. °, {SEAL ) Residing at
~ f r9
l `
~'~..-~~.~..;.' `- ~~"~ ( SEAL) Residing at .
c
r
Page 13 of 13 Pages
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ~ r_-=:. ~:,~.. .
We, DAVID G. CHRISTIANSON, • ~~~ ~'~~ ~_~_'~r•~ •. and
~, . ~ ",., ~ `- ;- < k- ,_. ~, , :.. ~. the Testator and the Witn~s'Ses,
respectively, whose names are signed to the forego~ng instrument,
having been sworn, do hereby declare to the unders~gz~ed officer
that the Testator, in the presence of the Witnesses~,'signed said
instrument as his Last Will and Testament, that he ~S~gned
I
voluntarily, that each of the witnesses, in the pre~ence of the
Testator and of each other, signed said Will as a w~t~ess and that
to the best of the knowledge of each witness, the T~s~ator was at
the time of sound mind and under no constraint or u c
~ ~ ~~~~ .~
David G. Christi
Witness
.i
• ~.. ~ 4 ~ - '~~
~'Wi~ness
influence.
~,~,~,~:
son
Subscribed and acknowledged before me by D~v~d G.
Christianson, the Testator, and subscribed and swornl!,t~ before me
by -!•t' t elf -,-, ;. ~ i and ~; <-- : 7- •-r < ~~•`,•, •, I the
J ~
witnesses, on this s - _~ day of ,1 ~ 4, I ~ 1999.
1 - _ ,,
Notary Public j
My Commission Expiir~s
~,
(SEAL)
Notarta! seat
CI ' Lsitzel, Notary Public
~upMn County
My C Expires Dec. 2, 2002
zoe~~e.i