HomeMy WebLinkAbout12-02-10IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION = x.,
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IN RE: MARCELLA P. SIEMON
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RESTATEMENT OF TRUST O.C. No. ~1- W ~SU~ ~ ~ ~-, ~~
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PETITION BY BENEFICIARY OF A TRUST FOR AN
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ACCOUNTING OF THE TRUST UNDER THE PENNSYLVANIA UI~FORM w -~ c.~
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TRUST ACT (20 PA.C.S.A. &7780)
NOW COMES Petitioner, Diane M. Burgraff, by and through her attorney, Shaun
E. O'Toole, and files the following Petition by Beneficiary of a Trust for an Accounting
of the Trust Under the Pennsylvania Uniform Trust Act (20 Pa.C.S.A. §7780), and states
as follows:
On or about January 22, 2008, Marcella P. Siemon ("Decedent") executed
the Marcella P. Siemon Revocable Living Trust.
2. On or about June 25, 2008, Decedent executed the Marcella P. Siemon
Restatement of Trust ("Restated Trust"), amending and restating the Marcella P. Siemon
Revocable Living Trust. A copy of the Restated Trust is attached as Exhibit "A."
3. The Restated Trust provides that Decedent and her son, Edward A.
Siemon, III ("Edward"), are the initial trustees of the trust and upon Decedent's death,
Edward is to serve as the sole trustee of the Restated Trust.
4. Decedent passed away April 25, 2010, with her principal residence at 859
Hilltop Road, Lemoyne, Cumberland County, Pennsylvania at which time Edward
because the sole Trustee of the Restated Trust.
5. Petitioner is Decedent's daughter and resides at 19 Westwind Drive,
Lemoyne, Cumberland County, Pennsylvania.
I~1[ARC~I,I,A P. SIEl~[®1®T
I~~S~°ATE~~~TT ®~ TR~J~~
FIRST: This Amendment and Restatement of Trust refers to the revocable
trust agreement executed by MARCELLA P. SIEMON as the Settlor and MARCELLA P.
SIEMON and EDWARD A. SIEMON, III as Trustees, which agreement is known as the
MARCELLA P. SIEMON REVOCABLE LIVING TRUST dated January 29, 2008. This
trust has not been subsequently revoked or amended.
SECOND: Article II of said trust agreement reserves to the Settlor the right to
amend, modify, alter, revoke or terminate the trust at any time in whole or in part.
THIIZD: I, MARCELLA P. SIEMON, the Settlor, hereby revoke all articles
of said trust in their entirety and Amend and Restate my Trust Agreement as follows:
ARTICLE FIRST
GENERAL PROVISIONS
A. Name of Trust. This trust shall be known as the "MARCELLA P. SIEMON
LIVING TRUST" and it shall be sufficient that it be referred to as such in any deed,
assignment, bequest or devise.
B. Trust Estate. All assets, real or personal, as the Trustee may at any time or from
time to time hold or acquire whether in the name of the trust or in the name of the
Trustee, shall comprise the trust estate.
All of Settlor's jointly held property, if any, transferred to this trust, and the proceeds
of all such property, shall remain jointly held property, subject to the provisions of this
agreement. All of the individually owned property of the Settlor transferred to the trust
and the proceeds of all such property, shall remain the property of the Settlor.
Settlor, or any other person with the consent of the Trustee, may add to the principal
of this trust by deed or will or otherwise. All property transferred to our trust and not
disclaimed by the Trustee shall be held, administered and distributed according to the
terms of this agreement.
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C. Revocable Livin Trust. This trust agreement creates a revocable living trust.
D. Definitions and Interpretations.
The term "child" means a natural blood descendant to the first degree of a
designated person. In addition, a person who is adopted prior to attaining the
age of eighteen (18) years shall be deemed to be the "child" of the adopting
parent(s): a person conceived by means of in vitro fertilization or artificial
insemination shall be deemed to be the "child" of my descendant who is a
biological parent or whose spouse is a biological parent; and a person born out
of wedlock shall be deemed to be the "child" of the natural mother and, if the
natural father acknowledges paternity, of the natural father. The term
"children" shall mean more than one "child".
2. The term "issue" means the lawful blood descendants of any degree of the
party designated; provided that any person who is a child of a lineal
descendant of the party designated and the lineal descendants of such person
shall be lineal descendants of the party designated. The terms "child,"
"children," "issue," "descendant," and "descendants" or those terms preceded
by the terms "living" or "then-living" shall include the lawful blood
descendants in the first degree of the pazent designated even though such
descendant is born after the death of such pazent.
3. When a distribution is to be made to the issue of a designated person "per
stirpes", the property to be distributed shall be divided into as many equal
shazes as there aze then-living children of such beneficiary and deceased
children of such beneficiary who left then-living descendants. Each then-
living child of the beneficiary shall receive one shaze and the share that is
allocated to each deceased child of the beneficiary shall be divided equally
among such deceased child's then-living descendants.
4. The term "education" means technical, preparatory, college, graduate and
professional education while enrolled in good standing in a recognized
educational institution.
5. The term "adult" means a person who has attained twenty-one (21) years of
age and the term "minor" means a person who is not an adult.
6. The term "personal representative" shall mean Trustee, executor, executrix,
administrator, administratrix, conservator, guardian, custodian or any other
type of personal representative.
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7. References to a "Code Section" mean the specified section of the Internal
Revenue Code of 1986, as amended, or the corresponding provisions of any
future United States internal revenue law.
8. At any particular time with respect to any trust, the phrase "trust estate" means
the assets then constituting the principal, including any accumulated income,
and any undistributed income.
9. The singular includes the plural and the plural includes the singular; the
masculine, feminine and neuter genders shall each be deemed to include the
other two.
10. The headings, titles and subtitles in this trust have been inserted solely for
convenient reference and shall be ignored in its construction.
11. For all purposes under this agreement a person shall be deemed disabled,
incompetent or legally incapacitated if and so long as a guardian or
conservator of his or her person or estate duly appointed by a court of
competent jurisdiction continues to serve, or upon certification by two
licensed physicians that such person is unable properly to care for his or her
person or property.
ARTICLE SECOND
SETTLORS' LIFETIME RIGHTS
A. Right to Income and Principal. During the Settlor's lifetime, to pay to her the net
income therefrom and so much of the principal as shall be requested by Settlor or as the
Trustee in their discretion from time to time deem advisable for Settlor's support to
maintain her in the standard of living to which Settlor was accustomed at the creation of
the trust. If Settlor is, in the opinion of the Trustee, disabled by reason of age, illness or
any other cause, the Trustee shall apply for the Settlor's benefit so much of the net
income and principal of this trust as Trustee, may from time to time deem advisable for
Settlor's support to maintain Settlor in the standard of living to which Settlor was
accustomed at creation of this trust.
B. Rieht To Revoke Agreement. Settlor, while legally competent, shall have the right
to revoke or terminate this trust or any separate trusts created under this agreement at any
time. Any revocation of this trust agreement must be delivered to the Trustee in writing.
The power to revoke or terminate this trust is personal to the Settlor and may not be
exercised by any other person or entity.
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After any revocation or termination of any trust created by this agreement the Trustee
shall promptly deliver the designated trust property to the Settlor, MARCELLA P.
SIEMON. The Trustee shall be entitled to retain sufficient assets to reasonably secure
the payment of liabilities Trustee has lawfully incurred in administering the trust and any
fees that have been earned by my Trustee until such time as those liabilities have been
discharged and fees paid, unless I indemnify the Trustee against loss or expense.
C. Direction of Investments. Settlor shall have the right to direct investments of trust
property including the investment, retention, encumbrance, sale or disposition of trust
funds in specified securities, properties or other forms of investments.
D. Settlor/Trustee Bank Accounts. It is contemplated that Settlor may establish a
joint bank account or accounts with the Trustee and create powers of attorney in respect
thereof in other persons. Deposits from time to time made by me or other authorized
persons into such accounts shall constitute transfers to the trust estate and withdrawals
therefrom which may be made without the co-signature of my Trustee shall constitute
withdrawals from the trust estate. However, my capacity and other authorized persons
with respect to any such account shall be that of nominee of my Trustee and not co-
owner. At any given time the trust estate shall include the then balance of such account.
E. Right to Amend A~r'eement Settlor, while legally competent, shall have the right
to amend, modify or alter this trust or any separate trusts created under this agreement at
any time in whole or in part provided that the duties, powers and liabilities of the Trustee
shall not be changed without the Trustee's written consent. Any amendment of this trust
agreement must be delivered to the Trustee in writing. The power to amend this trust is
personal to the Settlor and may not be exercised by any other person or entity. After my
death, this trust or any trust created by this agreement shall be in'evocable and not subject
to amendment.
ARTICLE THIRD
DISPOSITIVE PROVISIONS
A. Division and Distribution of the Trust Estate. Upon my death, my Trustee shall
hold, administer, invest, reinvest and distribute my trust estate for the benefit of my
below designated beneficiaries as follows:
1. Lifetime Treatment Gifts and Loans. During my lifetime I have made
numerous gifts and loans to my children. I have endeavored to be as fair as possible to
each of them and have provided various gifts, loans and trips to each and or both of my
children although such treatment has not always been exactly equal. I also greatly
appreciate my son living with me at my home, which has provided to me companionship
and permitted me to continue to live at home as opposed to relocating to a retirement
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community or assisted living facility. Furthermore, his assistance with my investments
has grown my investment account far more than any loan/gift I may have made to him
during my lifetime. Accordingly, it is my express intention that any treatment I may have
given to either of my children (including but not limited to gifts, loans, trips, education,
etc.) during my lifetime, shall not be considered in the distribution of my estate or in any
scheme of equalization of shares. Furthermore, I specifically forgive any loans I may
have made to either of my children during my lifetime, and such loans shall be not be
considered in the distribution of my estate.
2. Life Estate in Real Property. I give to my son, EDWARD A. SIEMON, III, a
life estate in that real property known and numbered as 540 Brentwater Road, Camp Hill,
Pennsylvania, 17011, together with all policies of insurance on said real property, without
liability for waste, for his life so long as he desires to use such premises as a home and
pays all costs of maintenance thereof, including taxes, assessments, insurance and
ordinary repairs, said property to be insured in a reasonable amount insuring the interest
in the remaindennan as well as himself. Upon the death of my son, or at such prior time
as he no longer uses said premises as a home for himself, I direct my Trustee to distribute
said real property with the balance of my trust estate according to the provisions that
follow.
3. Trust for Animal Care. It is my desire to create a trust for the care of my
animals in accordance with 20 PA.C.S.A. §7738. Accordingly, I direct my Trustee to
hold in separate trust for the benefit of the following animals which are living during my
lifetime and which survive me; the sum of cash of $25,000 to be used for my dogs and
cats, and the cash sum of $5,000 to be used for the cats kept by my daughter, Diane
Burgraff and the cash sum of $5,000 for the cats kept by my son, Edward A. Siemon, III.
My Trustee may expend income and principal for the health and welfare of these animals
and to the extend income is not expended it shall be added to the principal of the trust.
Upon the death of the last surviving animal, this trust shall terminate and I direct my
Trustee to distribute the balance of the trust estate according to the provisions that follow.
4. Specific Distributions of Trust Property. My Trustee shall make the following
specific distnbutions of trust property to the following designated beneficiaries as a
portion of their share of my Trust Estate under paragraph A.6. of this Article as follows:
a. To my son, EDWARD A. SIEMON, III, my husband's diamond ring,
which is being held in safekeeping by my daughter, Diane Burgraff; and
b. To my son, EDWARD A. SIEMON, III, the large flat screen television;
and
c. To my daughter, DIANE BURGRAFF, all of my jewelry; and
d. To my daughter, DIANE BURGRAFF, the televisions in the kitchen and
my bedroom together with any furniture which my daughter had given to
me during my lifetime.
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In the event a beneficiary designated above fails to survive me, such beneficiary's
gift under this paragraph shall lapse and shall pass with the balance of my trust estate
according to the provisions that follow.
5. Distribution of Balance of Personal Pro ert My Trustee shall distribute the
balance of my tangible personal property to my beneficiaries under paragraph A.6. of this
Article as follows:
a. All items of tangible personal property shall be inventoried and a valued at
a fair market value.
b. I may leave a Memorandum listing some of the items of my tangible
personal property which I wish certain persons to have and request that my
wishes as set forth in the Memorandum be observed by my Trustee. Any
items of tangible personal property not so designated shall be divided and
distributed among my beneficiaries as follows:
c. Each of my beneficiaries may select one item, in rotation, in order
determined by lot, until such time at which the items chosen by that
beneficiary reach such beneficiary's proportionate share of the total value
of the trust estate, or until such time as the beneficiary wishes to make no
further selections
d. Any items not selected shall be sold and the net proceeds shall pass with
the balance of my trust property under paragraph A.6. of this Article.
e. To the extent my beneficiaries are unable to agree, the decision as to what
may constitute "one item" for purposes of this selection shall be made by
my Trustee.
f. Any disputes concerning this method of allocation shall be resolved by my
Trustee in my Trustee's sole discretion or when more than one Trustee is
acting, by a majority vote of my Trustees.
6. Distribution of Balance of Trust Estate. My Trustee shall divide all trust
property not previously distributed into sepazate shares of equal market value being one
share for each of my children EDWARD A. SIEMON, III and DIA~~ BURGRAFF, and
shall administer, hold and distribute such shazes as follows:
7. Distribution for EDWARD A. SIEMON III. My Trustee shall distribute, free
of the trust, as much of accumulated net income and principal of this trust share to my son,
EDWARD A. SIEMON, III, as he may from time to time request in a writing directed to
my Trustee, up to and including his entire trust shaze. In the event my son is mentally
disabled or legally incompetent as defined under Article Two, my Trustee may pay to or
apply for the benefit of my son, so much of the net income and principal of his trust shaze
as my Trustee in its discretion deems advisable for my son's education, health,
maintenance and support, considering all other sources of income and resources available
to my son and known to my Trustee. Should EDWARD A. SIEMON, III die before the
complete distribution of his trust share, his trust share shall terminate and my Trustee shall
distribute the balance of the trust property to my daughter, DIANE BURGRAFF or in the
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event she fails to so survive then to my ultimate beneficiaries under paragraph A.9. of this
Article, below.
8. Distribution for DIANE BURGR.AFF. My Trustee shall distribute, free of the
trust, as much of accumulated net income and principal of this trust share to my daughter,
DIANE BURGRAFF, as she may from time to time request in a writing directed to my
Trustee, up to and including her entire trust share. In the event my daughter is mentally
disabled or legally incompetent as defined under Article Two, my Trustee may pay to or
apply for the benefit of my daughter, so much of the net income and principal of her trust
share as my Trustee in its discretion deems advisable for my daughter's education, health,
maintenance and support, considering all other sources of income and resources available
to my daughter and known to my Trustee. Should DIANE BURGRAFF die before the
complete distribution of her trust share, her trust share shall terminate and my Trustee
shall distribute the balance of the trust property to my son, EDWARD A. SIEMON, III or
in the event he fails to so survive then to my ultimate beneficiaries under paragraph A.9.
of this Article, below.
9. Ultimate Beneficiaries. In the event neither of my children survive the
complete distribution of my trust estate, I direct that upon the death of the survivor of
myself, the Settlor, my son, Edward A. Siemon, III and my daughter, Diane Burgraff, this
trust shall terminate and my Trustee to distribute the balance of my trust estate to those
local tax qualified charities of my Trustee's choosing whose mission is to care for,
support, aid and rescue pets and similar animals.
ARTICLE SIXTH
TRUSTEES
A. I appoint myself, MARCELLA P. SIEMON, and my son, EDWA~ p.
SIEMON, III as the initial Trustees on the trust creation date.
B. If at any time the Settlor is serving as a co-Trustee under this agreement, each
acting Trustee may make decisions and bind the trust in exercise of all powers and
discretions granted to them under this agreement without the consent of any other
Trustee.
C. Upon the death of the Settlor, MARCELLA P. SIEMON, my son, EDWARD A.
SIEMON, shall serve as Trustee. In the event my son is unable or unwilling to serve or
to continue to serve as Trustee my attorney, ROBERT P. GRUBB, ESQUIRE, shall serve
as Trustee.
D. Unless otherwise provided for under this Article Fourth, the last named and acting
named successor Trustee shall have the limited power to nominate his or her successor
Trustee and in the event the named successor Trustee should cease to act as Trustee
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without having designated a successor, then a majority of the beneficiaries then-eligible
to receive distributions of income or principal under this agreement or their legal
representatives shall appoint a successor Trustee. If any trust existing under this
agreement lacks a Trustee and no successor is appointed pursuant to this Section, the
vacancy shall be filled by a court of competent jurisdiction.
E. Notwithstanding Section B of this Article, if at any time there aze two or more
Trustees serving under this agreement, none of whom are the Settlor, they shall act by
majority vote and any exercise of a power or discretion by a majority of the Trustees shall
have the same effect as an exercise by all of them.
F. Notwithstanding any other provision of this agreement, any one or more of the co-
Trustees serving under this agreement may from time to time delegate to another co-
Trustee or co-Trustees routine acts of trust administration.
G. No Trustee under this agreement shall be required to post any bond for the faithful
performance of its responsibilities.
H. My Trustee under this agreement shall be entitled to reasonable compensation for
the performance of its functions hereunder payable without a court order. In calculating
the amount of compensation customary charges for similaz services in the same
geographic azea for the same time period shall be used as guidelines. Should a corporate
trustee be acting, compensation shall be in accordance with its standard schedule of fees
in effect from time to time during the period over which its services are performed.
I. Any corporate successor to the trust business of any corporate Trustee named
under this agreement or acting hereunder shall succeed to the capacity of its predecessor
without reconveyance or transfer of trust property.
J. Notwithstanding any language purporting to confer absolute, sole or unrestricted
discretion on my Trustee, in exercising any discretionary power with respect to this trust,
my Trustee shall at all times act in accordance with fiduciary principals and shall not act
in bad faith or in disregard of the purposes of this trust.
K. Notwithstanding any other provision in this trust agreement, no individual Trustee
who is also a beneficiary hereunder shall have any right, power, duty or discretion
concerning this trust if such right, power, duty or discretion conferred upon such Trustee
under this trust agreement is determined to be a general power of appointment under
I.R.C. Section 2041 or 2514, which would cause any assets of the Trust to be included in
the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with
such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee
who is under a legal obligation to any beneficiary of this trust or other person shall under
any circumstance partake in any decisions relating to any discretionary distributions of
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income or principal of this trust which can be used for any such legal obligation to any
such beneficiary or other person.
ARTICLE SEVENTH
TRUSTEE POWERS
My Trustee shall have the following powers in addition to those vested in it by law
and by other provisions of this trust, applicable to all property, whether principal or
income, exercisable without court approval, and effective until actual distribution of all
property:
A. To retain any or all of the assets of the trust, real or personal, including any
shares of stock or other securities Settlor may own of the corporate Trustee or its
successor, or of a holding company controlling Trustee or its successor, without
restriction to investments authorized for Pennsylvania fiduciaries, as it deems proper,
without regard to any principal of diversification of risk. My Trustee in my Trustee's
sole discretion is specifically authorized to either liquidate the Hilltop Road property or
may retain such property to maximize my investment in such property for the benefit of
my beneficaries.
B. To invest in all forms of property (including stock or other securities of Trustee
or its successor, or of a holding company controlling Trustee or its successor, and
common trust funds and mortgage investment funds whether maintained by the corporate
Trustee or its successor or others), without restriction to investments authorized for
Pennsylvania fiduciaries, as they deem proper, without regazd to any principal of
diversification or risk.
C. To borrow funds from any person including my Trustee, guarantee
indebtedness or indemnify others in the name of the trust and to secure any such
obligation by mortgage, pledge, security interest or other encumbrance and to renew,
extend or modify any such obligation for a term within or extending beyond the
administration of the term of the trust. No lender shall be bound to see to or be liable for
the application of the proceeds of any obligation and my Trustee shall not be personally
liable for any obligation.
D. To sell at public or private sale, to exchange, or to lease for any period of
time, any real or personal property and to give options for sales, exchanges or leases, at
such prices and upon such terms or conditions as it deems proper.
E. To allocate receipts and expenses to principal or income or partly to each as
Trustees from time to time think proper in their sole discretion but in no event shall the
income of the marital deduction trust under Article Third be reduced by the exercise of
this power.
400821-I 9
F. To lend to, or purchase from, Settlor's executor, even though any Trustee is
also such executor.
G. To hold property in the name of Settlor, or in its name without designation of
any fiduciary capacity, or in the name of a nominee, or unregistered.
H. Settlor specifically authorizes Trustee to transfer assets to itself as Trustee by
exercise of any power of attorney granted by Settlor to Trustee, such assets so transferred
to be held IN TRUST under the terms of this trust.
I. Trustee is authorized to invest in U.S. Treasury Bonds redeemable at par in
payment of Federal estate tax and Trustee is directed either to use all such bonds held by
the trust at Settlor's death to pay Federal estate tax in Settlor's estate to the fullest extent
possible or to deliver to the personal representative of Settlor's estate after Settlor's death
all such bonds held by this trust at Settlor's death for use by the personal representative to
the fullest extent possible in payment of the Federal estate tax in Settlor's estate. No
reimbursement shall be due from Settlor's estate to this trust for the bonds so used or
distributed and provided herein. Trustee is further authorized to borrow monies to
acquire such bonds.
J. To contract with and arrange for Settlor's entrance to any hospital, nursing
home, health center, convalescent home, residential care facility, or similar institution, to
authorize medical, therapeutical and surgical procedures for Settlor, and to pay all bills in
connection therewith.
K. Should the principal of any trust herein provided for be or become too small in
the discretion of the Trustee so as to make establishment or continuance of the trust
inadvisable, the Trustee may make immediate distribution of the then-remaining principal
and any accumulated or undistributed income outright to the person or persons and in the
proportions they are then entitled to income. Upon such ternunation, the rights of all
persons who might otherwise have an interest as succeeding income beneficiary or in
remainder shall cease.
ARTICLE EIGHTH
MISCELLANEOUS
A. Estate Expenses. My Trustee shall have the power, but not the duty, to make
such expenditures out of this trust as they, in their uncontrolled discretion, may consider
desirable in order to facilitate the settlement of Settlor's estate. In exercising such power,
Trustee may pay, in whole or in part, by way of example and not by way of limitation,
any or all of the following items: 1) The expenses of Settlor's last illness and burial,
4UU821-1 l0
including cost of gravemarker: 2) her debts; 3) her income taxes; 4) the death taxes on
any and all property included in her gross estate for tax purposes; 5) the cost of shipping
and transporting tangible personal property which is distributed in-kind to any m
beneficiaries; 6) the ordinary and ongoing expenses of maintaining my Hilltop Road
residence for the benefit of my son until such time as the then current tenants have
vacated the Brentwater Road property and he has a reasonable amount of time to clean,
repair and relocate to such residence in keeping with Article Third, paragraph A.2.; and
7) all other items in connection with the settlement of his estate. Any such items may be
paid directly by Trustee, or the funds for their payment may be transfer ed to Settlor's
executor or administrator; and neither such executor or administrator nor any beneficiary
of Settlor's estate shall be required to reimburse Trustees for any funds so paid.
For the information of my Trustee and Personal Representative, Ihave made
arrangements for the final disposition and internment of my bodily remains at Rolling
Green Cemetery and direct my Trustee to carry out my wishes.
B. Spendthrift Protection. Neither the principal not the income of any trust created
or contained under this agreement shall be liable for the debts of a beneficiary nor shall
the same be subject to seizure by any creditor of any beneficiary under any lien or
proceeding at law or equity. Except to the extent otherwise expressly provided in this
agreement, no beneficiary shall have authority or power to sell, assign, transfer,
encumber or in any manner to anticipate or dispose of a beneficial interest whether
income or principal. The limitations herein shall not restrict the exercise of any power of
appointment or the right to disclaim by any beneficiary.
C. Income and Principal Pavments. All payments of income or principal shall be
made in such of the following ways as my Trustee determines appropriate:
1. To each respective beneficiary in person upon his or her personal receipt;
2. Deposited in any bank to the credit of such beneficiary in any amount carried
in his or her name jointly with another or others;
3. To the parent or legal representative of the beneficiary;
4. To a Custodian under a Uniform Transfers to Minors Act selected by the
Trustee for such period of time under applicable law as our Trustee
determines appropriate;
5. To some near relative, friend or institution having primary responsibility for
the care and custody of the beneficiary;
6. By the Trustee using such payment directly for the benefit of such beneficiary;
or
7. To the Trustee of any revocable trust of which the beneficiary is the Settlor.
D. Merger of Trusts. My Trustee may at any time after my death merge any
separate trust held hereunder with any other separate trust held by my Trustee under
Agreement with Settlor or under her Last Will, if the terms of the trusts are then
substantially similar and held for the primary benefit of the same persons.
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E. No-Contest Clause. If any person or entity, other than the Settlor, or in
conjunction with any other person or entity, directly or indirectly, contests in any court
the validity of this trust agreement, including any amendments thereto, then the right of
that person or entity to take any interest in the trust property shall cease, and that person
(and his or her descendants) or entity shall be deemed to have predeceased me.
F. Severability. Should any of the provisions of this agreement be for any reason
declared invalid, such invalidity shall not affect any of the other provisions of this
agreement and all invalid provisions shall be wholly disregarded in interpreting this
agreement.
G. Trust Situs and Applicable Law. The situs of this trust for administrative and
accounting purposes shall be in the County of Cumberland, Commonwealth of
Pennsylvania. The laws of the Commonwealth of Pennsylvania shall at all times govern
the construction, validity, and effect of this Trust Agreement and the administration of
the trust hereby created.
H. Bindin Effect. This Trust Agreement extends to and is binding upon the
personal representatives, successors and assigns of the Trustee and Settlor.
I, MARCELLA P. SIEMON, the Settlor, certify that I have read the foregoing
Amendment and Restatement to my revocable living trust agreement, and that it correctly
states the changes I desire to make in my trust. I approve this amendment and restatement
to my revocable living trust in all particulars, and request my Trustee(s) to execute it.
I have executed this Amendment and Restatement of Trust on June 25, 2008.
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MARCELLA P. SIEMON, Settlor
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Acceptance by Trustee(s)
The foregoing Amendment and Restatement of Trust was delivered, and is hereb
accepted by the Trustee(s) on June 25, 2008. Y
}
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MARCELLA P. SIEMON, Trustee
EDWARD A M ,III, Trustee
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN ~ ss:
On June 25, 2008 before me, the undersigned officer, personally appeared,
MARCELLA P. SIEMON as Settlor and as Trustee and EDW
whose name is subscribed to the within instrument executed theme same, S dM~a said
person acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
Notary public
COMMONWEALTH Gr FEtv?~iS'~`i~it~IV~A
NOTARIAL SEAL
CAROL A. LYTER, Notary Public
City of Harrisburg, Dauphin County
My Commission Expires Dec. 28, 2008
aoo82l -t
l3
Law Office of
SHAUN E. O'TOOLE
403 North Second Street, Suite 201
Harrisburg, Pennsylvania 17101
(717) 695-0339
Fax (717) 213-0272
seo21 @comcast.net
August 12, ?010
Robert P. Grubb, Esquire
Keystone Elder Law
55~ Gettysburg Pike, Suite C 100
Mechanicsburg, Pennsylvania 170»
Re: Estate of Marcella P. Siemon
Dear Mr. Grubb:
I have been retained by Diane iV1. Burgraff to advise her regarding her interest in
the estate of her mother, Mazcella P. Siemon. I have reviewed Mrs. Siemon's trust
document, and the primary purposes of this letter aze two-fold:
(1) Under the Pennsylvania Uniform Trust Act (20 Pa.C.S.A. 7780.3), a
trustee shall promptly respond to a beneficiary's reasonable request for
information related to the trust's administration. At this point, IVIs.
Burgraff, a beneficiary of the trust, desires an inventory of the trust assets
as of the date of iV1rs. Siemon's death. We ask that this inventory include
the date of death value for all the trust's non-real estate assets. As for the
debts and expenses of the trust, Ms. Burgraff requests the current pay-off
figures for the four mortgages; a list of all other debts of iV1rs. Siemon; and
a list of all expenses paid by the trust over the past six months.
(?) Under Article Third, paragraph 8 of the trust, distribution of Ms.
Burgraff s trust share is to be made to IVIs. Burgraff "as she may from time
to time request in a writing directed to my Trustee." Please let this letter
serve as pls. Burgraff s written notice that she desires that her entire share
of the trust be distributed to her as soon as reasonably possible. his.
Burgraff believes it is necessary for her to make this request as soon as
possible since paragraph 8 goes on to provide that her interest in the trust
lapses if she passes prior to it being distributed to her.
[n addition, there are other issues of concern regarding the estate. GIs. Burgraff
was led to believe that her mother had executed apour-over will which directed for
distribution to the trust of any assets not held by the trust at the time of ~Irs. Siemon's
passing. The last time I checked, 1~Irs. Siemon's Will had not been probated. [realize
that ifall of ~[rs. Siemun's assets are held by the trust, it is possible to dispose of ~Irs.
Siemon's estate without probating the Will. However, with the amount of debt owed
with the four mortgages, I question the logic of not having an executor appointed.
Although the trust owns the real estate that was pledged as collateral for these mortgages,
the underlying debt is owed by ~Irs. Siemon and is therefore a debt of the estate and not
necessarily a debt of the trust. Moreover, the trust document gives the trustee the option,
but not the duty to pay ~[rs. Siemon's debts. An executor on the other hand is obligate to
pay the debts of the decedent. For that reason, the Will should be probated and an
executor appointed.
Also, I notice that the trust provides for the distribution of personal property
(jewelry and televisions, etc.) to the beneficiaries. Unless bills of sales were prepared
documenting the transfer of these assets to the trust, these assets are not part of the trust
estate and won't be until 1VIrs. Siemon's Will is probated. If bills of sales were not
prepared and executed by iVlrs. Siemon, the Will needs to be probated in order to transfer
title of the personal property to the trust. If a Will has not been probated because 1VIrs.
Siemon did not have a Will, please let me know so I can advise Mrs. Siemon of her rights
to petition the Register of `Vills for Letters of Administration.
A final concern I have regarding the trust pertains to a few provisions in the trust
which give incentive to the trustee to delay the administration of the trust instead of
administering it in a reasonable manner. For example, under Article Eighth, paragraph
A, the trustee is to use the trust funds to pay the ordinary and ongoing expenses of
maintaining the Hilltop Road residence for ~1rs. Siemon's son Edward, who is also the
trustee, while the Brentwater Road property is vacated and cleaned in preparation of
Edward to move in. Since the expenses of the Hilltop Road residence are paid from the
trust and the cost of maintaining the Brentwater Road residence will be Edward's
responsibility once he moves in, it is little wonder that Edward remains at the Hilltop
Road residence three and a half months after his mother's date of death. Also, as I
alluded to earlier in this letter, Article Three, paragraph 8 provides that if IVIs. Burgraff
passes away prior to the trust distributing her trust share to her, her share lapses and is
distributed to the other beneficiary, her brother Edward, who again is the trustee and
determines the pace at which the trust is administered.
At this point, these are merely matters of concern. Hopefully these matters will
be addressed and the trust administered and assets distributed by the trustee in a
reasonable fashion. Although it is ~1s. Burgraff preference to give the trustee every
chance to perform his fiduciary duty, she will be closely monitoring the situation.
Edward has indicated to ~Irs. Burgraff that he is not certain that he, as trustee, is
obligated to pay off the mort~aaes. That coupled with the provisions of the trust that
allow Edward to pay for the upkeep of the Hilltop Road residence while he lives there,
leads to concern that Edward intends to use the trust estate as his personal checking
account. .VIs. Burgraff will not sit by passively it this is his intention. It might be to
everyone's interest to work out a settlement which provides for an immediate distribution
to ~(s. Burgraff, whereby she a~_rees to allow Edward to do as he wishes with the assets
remaining in the trust.
Please send the requested information (inventory of the assets, list of mortgage
pay-offs, and list of expenses paid) to my attention. I would also like to discuss the
possibility of an immediate settlement since I believe to continue under the current terms
of the trust is fraught with peril.
Very truly yours,
~~.~,~~_
Shaun E. O'Toole
cc: Diane Burgraff
Law Office of
SHAUN E. O'TOOLE
202 State Street
Harrisburg, Pennsylvania 17101
(717) 695-0389
Fax (717) 213-0272
seo21@comcast.net
October 22, 2010
Robert P. Grubb, Esquire
Keystone Elder Law
»> Gettysburg Pike, Suite C 100
i~techanicsbur~, Pennsylvania 170>j
Re: Estate of Marcella P. Siemon
Dear LIr. Grubb:
On August 12, 2010, I wTOte to you on behalf of my client, Diane iVf. Burgraff,
requesting information regarding the living trust of her mother, Marcella P. Siemon. As a
beneficiary of the trust, Diane is entitled to this information pursuant to the Pennsylvania
Uniform Trust Act (20 Pa.C.S.A. §7780.3). Specifically, I requested not so much a full
accounting, but simply an inventory of the trust assets as of the date of Mrs. Siemon's
death; the pay-off figure for all mortgages, and a list of all expenses paid by the trust over
the past six months. Since Diane is familiar with the two pieces of real estate, it is not
necessary to provide an appraisal of the real estate. Although I believe this to be a very
reasonable request, to date I have not received a response.
In the August 12 letter, I also expressed my opinion that Mrs. Siemon's Will
should be probated, even if almost all of her assets are held in the trust. Due to the fact
that iVlrs. Siemon and not the trust is obligated for the notes secured by the four
mortgages, I believe an Executor needs to be appointed to assure that the debt is properly
paid. At the time I wTOte the letter I suspected that Mrs. Siemon's V~'ill designated your
client, Edward Siemon, as the sole Executor of the Will. I have subsequently located a
copy of the ~L"ill executed by ~Irs. Siemon on January 22, 2008, the same day she
executed the trust. Under Item Second of the ~~"ill, Mrs. Siemon appointed both Edward
and Diane as Executors. I assume that either you or Edward has the original Will.
~Irs. Siemon passed away six months a,u, and practically nothing has been done
to properly administer he estate. Therefore, if by November t ~. 2010. your client does
nut (1 > provide Diane with a copy of the requested trust information, and (2) meet Diane
at the Cumberland County Register of Wills with the original W"ill and petition the
Revistrr of ~4 ilh fur Letters Testamentan. [will file a petition with the Register of ~L'ills
seckin~, an ~~rder that requires Edward to produce the original Will. "Che petition will
tiirther rcyuest that Letters Testamentary be issued solely to Diane due to Edward's
inability ur lack ufdesire to properly tend to his mother's affairs. Note that ti)r the
sccund p~irt of this tiuyember I ~ deadline to he met. Letters Testamentary must be issued
by the Register of Wills by November 1 ~, 2010. Edwazd's production of the original
Will by this date with the promise to subsequently meet at the Register of Will to take out
letters will not suffice.
Anything you can do to move your client along in a more productive and efficient
manner would be greatly appreciated.
Very truly yours,
Shaun E. O'Toole
cc: Diane Burgraff
Nov 15 10 05:04p Keystone Elder Lew PC 7176918070 p.2
~ K~Y~TOl`~~:
~~i FLDER I,Ati1' P. '
G.
wr.~v.keystoneeiderlaw.com
800.608.1317
Robert P. Grubb
bob[7a~ceystoneelderlaw. corn
November 1 ~, 2010
VIA FAX TO 717-2] 3-0272 AND FIRST CLASS MAIL
Shaun E. O'Toole, Esquire
403 North Second Street
Suite 201
Harrisburg, PA 17101
RE: Estste of Marcella P. Siemon
Deaz Mr. O'Toole:
l am in receipt of your letters dated August 12, 2010 and October 22, 2010. I will address your inquires
and concerns in the order they appear in your letters, starting with the August 12 letter.
First, as concerns communication, although not formal, Ed and Diane have been in frequent and almost
constant communication and Ed has withheld no information from Diane. He has answered every inquiry
she has made of him. The fallowing is a more formal response to your inquires as Diane's attorney.
Please find attached a draft Schedule G of the PA Inheritance Tax Return which shall serve as an
inventory of estateltrust assets as of the date of death. All of Mazcella's personal property was assigned to
her trust by an assignment dated January 29, 2008, a copy of which is attached. I have included on
Schedule G the two cazs as well, as they may be transferred without probate, even though they are
technically tided in Marcella's name.
The values of the real estate are based upon their respective tax assessment values, which may or may not
be an accurate representation of their FMV given the current real estate market. Ed has had two different
"market analyses" for the Hilltop Road property prepared by real estate professionals who suggest a listing
price of 5389,000 and 5349,000, copies of which are attached. Since the Hilltop Road property is to be
sold, the actual sale price will be what is finally reported on the Inheritance Tax Return.
Marcella originally executed a Living Trust Agreement on January 22, 2008. A copy was provided to her
daughter Diane vl. Burgraff. Solely in response to her daughter's extreme response to A4arcella's wishes
as stated in the said trust agreement, this trust was never funded and was revoked. Marcella executed a
ne~~~ Living Trust Agreement on January 29, 2008, which was subsequently amended and restated with a
Restatement of Trust dated June 25, 2008. A copy of said Restatement was provided to Diane via mail on
May 17, 2010 which I understand was has provided to you by Diane. Also on Janu 29, ,
ary 2010 Marcella
executed a Last Will and Testament revoking all previous wills and codicils, a copy of which is attached.
Because essentially all assets are titled in the trust, I have advised F.d that probating Marcella's Last Will
is unnecessazy and would only serve to incur additional expense.
555 Gettysburg Pike, Suite C-100 Mechanicsburg, PA 17055 Phone: 717.697.5223 Fax: 717.691.$070
Additional t7Hioe a! Greenfield Executive Offices, Lancaster, PA • ?1'7.569.5839
Nov 15 10 05:04p Keystone Elder Law PC 7176918070 F g
Shaun E. O'Toole, Esquire
November l5, 2010
Page Two
Concerning your comments about the mortgage liability, the discretionary language you cited in the trust
document was for the purpose of permitting the Trustee and Executor to allocate payment of debts and
expenses between the trust estate and the probate estate and not for avoidance of the mortgage liability.
Since the trust owns the real property and the mortgages aze attached to the real property, the Tnistee does
not have discretion to ignore the mortgages.
I recognize your request for Diane's trust share as stated in your August 12, 2010 letter. Whether or not
this in itself is sufficient to defeat Marceila's intent that her beneficiary designations should remain is
control in the event assets remain in the trust at Diane's passing would be decided at the time of Diane's
untimely and future death. I assume your question relates to a discussion which Ed and Diane had
concerning paying off the mortgages, where Ed suggested that maintaining one or more of the mortgages
may be beneficial since the interest rate is so low. I have advised Ed and continue to advise Ed that he
does not have the discretion to retain or distribute trust assets instead of satisfying outstanding liabilities of
the estate. Depending on the net proceeds of the Hilltop Road property, all mortgages should be satisfied
at that time.
My understanding is that Ed has moved out of the Hilltop Road property and is now residing in the
Brentwater Road property. This would have happened in September but for Diane's insistence that he
stop and unbox items. Ed subsequently had some health issues which temporarily prevented his move. At
this time, it is my understanding that the only property of Ed's that remains in the Hilltop Road property is
his musical equipment in the basement, which will be removed shortly.
Concerning the debts and expenses of the estate, I have attached a draft Schedule I of the PA Inheritance
Tax Return showing the debts of the estate. Ed has been handling the estate administration and paying
debts and expenses and working to reduce/cornpromise claims against the estate. To date, Ed has not
taken any fee for his services, although at the proper time he will.
Your suggestion that Ed has done "practically nothing" to `'properly administer the estate" is ludicrous.
He has evicted the tenants from Brentvvater, cleaned up that house and moved from Hilltop to Brent~vater.
He has established the "Pet Trusts" and paid to Diane her entire "Pet Trust" shaze, he has identified the
assets, secured date of death valuations, made claim for the IRA which was divided and distributed to
himself and Diane, he has negotiated a reduction in the CitiBank credit cazd, secured a significant
reduction in the final expense bill from Neill Funeral Home, and
Nov 1b iu ub:04p Keystone Elder Law PC 7176918070 p.4
Shaun E. O'Toole, Esquire
November 1 S, 2010
Page Three
continues to address the ongoing expenses of the trust estate. For some reason, Diane believes she should
have had her share yesterday. Until the Inheritance Tax Return has been filed -which is due oa January
2~, 2011, and we have received back the acceptance lerier from the PA Dept. of Revenue
(which has recently taken over six months), and until all the liabilities have been satisfied, Ed, as Trustee,
cannot make distributions to anv beneficiaries. In some estates, we can make advanced distributions
~•here u•e aze sure there are sufficient assets to satisfy all liabilities. Until the Hilltop Road property sells,
it is as yet undetermined whether or not there will be sufficient assets to satisfy a]1 claims.
For your information, Ed has repeatedly asked for Diane's assistance with the personal property in the
house, which she has failed to provide. Diane has only complained and made things more difficult for Ed
to expedite the administration of the trust estate. She has done nothing to help advance the
administration. As Trustee, administration is Ed's job, however most families work together to handle the
more labor intensive tasks in finalizing a parent's affairs. Now that Ed is not residing in the Hilltop Road
property, perhaps Diane can provide some assistance with the remaining work to get the house to market.
I assume that your sole purpose of attempting to force a probate of the Will was because you believe
Diane was appointed as a co-Executrix. The enclosed Will dated January 29, 2008, revoked the prior Will
and appoints Ed as the sole Executor. Therefore unless I heaz from you otherwise, I will consider your
last paragraph of your October 22, 20101etter moot.
I want you to understand that I will not permit your client to act as apseudo-fiduciary ariempting to exert
influence over the administration of the estate when she has no authority to do so and when Marcella
specifically required that she not be permitted to be a fiduciary of the trust and estate. V~ithout preparing a
formal accounting, which expense I hope not to incur at this point, I will provide you with a copy of the
PA Inheritance Tax Return when it is filed, which shall serve as a fair representation of the estate
administration up to that point. Ed has tried to keep Diane in the loop and to address her questions and
concerns and he will continue to do so. Now, the highest priorities are get the Hilltop Road property onto
mazket which hopefully Ed and Diane can cooperate in accomplishing and to get the PA Inheritance Tax
Return filed in a timely manner.
I welcome your inquires and will provide any information I can which is not unduly burdensome.
Sincerely,
KEY~Tg1,~iE ELDER
P.
Nov 15 10 05:04p Keystone Elder Lew PC 7176918070 p.5
~EV• t510 F.X.13tNt
SCNEpYLE G
COAIMOMI'JEALTM Of PENNSYLVANIA INTER-VN05 TRANSFERS &
INt•IERtTANCE TAX RETURN MISC. NON-PRt~RATE PROPERTY
RESDENT DECEDENT
ESTATE OF
FILE NUhIBER
Siemon, Marcella P.
This s:ht:dvle rtK st be wmplskd and Abd d the answsr b any or o~estiotts 1 through 4 on t)x reverse side or the REV•' 500 COVER SHE:T is »s.
ITEM
YUTA9E DESCRIPTION OF PROPERTY
u~ua nE wtrtor ~ TIWirEREr; tnfra~.AtoNSwr roar~•Earywo
THE DATE Ct TiANlrF1t. A7TACMACg1't:i t;E nt3o cCR .i5Al E2A~
DATE OF DEATH
VALUE DF A3SET
ti OF DECD'S
INT`REST
EXC:USION
N?.U3L
T4XAalE
VALUE
~~ AY that real prsperty known and numbered as 859 H811op Road, Lemoyne
, 421,2a3.00 100 a21,~a3.00
PA, 17043 also being known as Cumberland Co. Tax Id No.12.20-1856.016
Titled in fhe Marcella P. Siemon Living Truss by deed dtd 1/2912008.
valued as per tax Ca tax assessment x C!!R or $934.320 x 1.26 =5421,243
2. A:I that real property known and numbered as 540 8rentw'ater Road, Camp
260 857 DO - DO 2~~,8:,7.00
HiN, PA 17011a1so being known as Cumberland Co. Tax Id # 09-20-1850-03t
Titled in the Marcella P. Siemon Living Trust by deed dtd 1lZ912008.
Valued as per tax Co. tax assessment x C!!R or $207030 x 1.26 = E260,857
3. Integrity Bank Checking Acct No. 0201040668
105,315.51 100 105,315.51
4. UBS Resource management Acct. No. PB 0396462
139,841.58 100 139,9x1.58
5. UBS IRA Acct No. VP 1176362
X0,182.64 ~ 00
20,1b2.o4
6. Citizens Bank Checking Na 620016-809-5
490.55 'l DO a~0.55
7. CBizens Bank CheGdng No. 62t546-913-:
3,698.72 1 DO ;,scg.~
8. 1991 Lincoln P~lark VII - extremety poor condition
0,00 100
0.00
9. 202 Jagu~ X=Type Sedan -good condition • per Kepis Blue Book V
l
t
a
ua
ion 6,075.00 100 t'.~,o75.1)0
10. Misc. personal property as valued by Ray Gottsha[
Audian
er Li
# AU356L
,
e
c 4,614.00 100 4,61x.03
Ccpy of appraisal attached.
TOTAL (A:so enter on line T Recapitule:ion) S ~ 962 418 00
(1! mote spas Is r>s•ded. trrert addraonal theels or the same size)
Nov io iu ua:u4p Keystone Elder Law PC
7176918070 p.6
Assignment of Personal Property
MARCELLA P. SIEMON, a single woman, does hereby transfer and assi~, without
consideration and in order to change fon~rtal title only; all right, title and interest which she now
has in that Persona] Property listed below, to MARCELL4 P. SIEMON and EDWARD q.
SIE1~iON, III, Trustees or their successors in trust under the MARCELLA P. SIEMON LIVING
TRUST dated January 29, 2008:
Personal Property Assi~rted
Personal Effects
Furniture, Furnishings and Appliances
Je~velrv
Tools r
Antiques
This assignment was executed on Januar}~ 29, 2008.
F
'~I
MARCELLA P. SIEMON
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
SS
On January 29, 2008, before me, a Notary Public personally appeared Robert P.
Grubb, Esquire, (PA Supreme Court ID No. 76507) )mown to me to be a member of the bar
of the highest court of said commonwealth, and certiSed that he was personally present when
MARCELd.A P. SIEMON, the Declazant whose name is subscribed to the within instrument,
executed the same, and that said person aclmowledged that she executed the same for the
purposes therein contained.
In ~vimess whereof I hereunto set my hand and official seal.
Notary lic
COMBAONWEALTF! OF P6tvNSYLVANiA
Notvfai Sed
M~ M. UI!'~r, NcAsry Pudic
391790-1 MY~Car~iisson E~.p415~2010
Nov 15 10 05:OSp Keystone Elder Law PC 7176918070 p,7
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ivov ~ .v v~.~op Keystone tlder Law PC
SO: RE/MAX REALTY I0.SSOCIATES
859 HILLTOP ROAD
City Lemoyne
CLD:4jb/2006 MT 3
Area 6
7176918070 p.8
OL
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~~ ~~ 'i ~~
,,~ 859..NILITOP.Rr
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h010 Mie~sotOMp Q200i wu~G.yipitsle Mis,lar.`
Finc: Conventional SP; ;325,000
10125898
Mun Lemoyne Subdivision SUSQUEHANNA HILLS Scb pig yy~g Sho Coon
Dir 11/15 N (OLD BYPASS}, R/ RIVERVIEW, RJ KIEHL, lJ HILLTOP, 1ST HOUSE ON RIGHT ~ Cumbertanc
Tot Sq Ft Above 2762 Square Ft Bourne Public Records
~ Dim Square Feet Below2500
Acres 0.4500 Year BuiR +/• 1970
Design Ranch, Traditiona! Style 1 Story Coast Stitk Built
Bsmt osed/Watkout, Exterior Access f Parki 2 Car Garage, Off Street Par
# Br 4 # Bth: F 3 H I # FP 1 ax 4525 Year 2005-06 Possession 5~~
Level 6th: F H Condo Fee
Room Lvl Dlm Room Lvl Dim Appl Wall Oven, Dishwasher, Washer, Dryer, Water SoRener, Counte
LR Level L 19.9X12.7 MBR Level 1 11.6X18 Mist Rooms Laundry Room
DR Level 1 12,2X14 BRl Cool Cernral Air
FR Level 1 1738X15 BR2 Level 1 10.6X11.8 Heat Forced Air, Heat Pump
DEN BR3 Level 1 11.6X12.8 Aux Heat
IQT Level 1 21X13.8 BR4 Level 1 12.2X10.7 Wt Swr Public Sewer, Public Water
OR 2 Sitting Ro Level 1 10.6X8.8 Ext Features Outside Lighting, Porch
OR 2 Foyer Level 1 9.4X11 Equip Smoke Detecfiors Ga
OR 3 Laundry F Level 1 8.8X7.6 ~ ~ Door Opener
SPRAWLING ALL BRICK TRAD RANCH HOME ON CORNER i/2 ACRE LOT OFFERED BY ORIGINAL OWNERS, THERE MUST BE 5000 FT
OF LI1lING SPACE WHEN YOU OONSIDER THE HUGE LL W/ POSSIBLE 5TH BDRM, WETeAR, WORK AREAS, GAME RM, OUTSIDE
ENTRA[~lCE & WINDOWS AT EXPOSED END. 4 BORMS & 3 FULL BATHS ON MAIN LEYPL. FR HAS WOODBURNING FP & SHELVING.
MASTER LG ENOUGH FOR SITT[NG/ OFFICE AREA. ALTHOUGH ORIGINAL, COUNTRY KITCHEN, OFFERS ABUNDANCE OF SPACE.
Call for more information...
Watt Hnatudc, ~lSSOdate grokpr
761-4800 or 6I2-S132
~..
Information provided is deemed reliable but not guaranteed.
';~. ' <
Nov 15 10 05:05p Keystone Elder Law PC 7176918070 p.g
List W~.~1 ~>~d Test~rlnerat of
l~A~CELLA P. S~E~®N
I, ytARCELLA P. SIEMON, having my legal residence az 859 Hilltop Road,
Lemoyne, Pennsylvania 17043-1203, do declare this to be my Last Will and Testament,
revoking all my previous ~;-i1Ls and codicils.
WIT'NESSETH:
FIRST: I declare that I am widowed. I further declare that the following two
(2) children are born to me; Edwazd A. Sieanon, III and Dwane Burgraffi and that all
references to my children are to these.
SECOND: I appoint my son, EDWARD A. SIEMON, III to be my Personal
Representative(s), or iri the event he is unwilling or unable to serve, I appoint my Attorney,
ROBERT P. GRUBB, ESQUIRE, to be my Personal Representatives}.
r1. No bond or undertaking shat] be required of any Personal Representative
nominated in my will,
B. My Personal Representative(s) shall have full authority to administer my estate
under the.laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries.
My personal Representative shall have the power to administer' my estate under the
Independent Administration of Estate Act.
TPIIRD: I give all of my properly of whatever nature and kind and wherever
located to my revocable living trust of which I am the Settlor ]mown as the MARCELLA P.
SIE.b10N REVOCABLE LIVING TRUST dated January 29, 2008.
A. If my revocable living mist is not in effect for any reason, I give all of my
property to my Personal Representative under this will as Trustee who shall hold, administer
and distribute my property as a testamentary trust the provisions of which are identical to
those of my revocable living trust on the date of execution of my Will.
FOURTH: The term "death taxes," as used in my Will, shall mean all
inheritance, estate, succession and other similar taxes that are payable by any person on
account of that person's interest in the estate of the decedent or by reason of the decedent's
death including penalties and interest.
rvov ~~ .v ~~.uop -veystone tlder Law PC
7176918070 p.10
A. Pursuant to the terms of my revocable living trust, all death taxes whether or not
attributable to property inventoried in my probate estate shall be paid by the Trustee from
that trust. However, if that mist does not exist at the time of my death or if the assets of that
trust aze insufficient to pay the death taxes in full, I direct my Personal Representative to pay
any death taxes that cannot be paid by the Trustee from the assets of my probate estate by
prorating and apportioning those taxes among the beneficiaries of this Will.
B. Notv-•ithstanding any other provision in my trust, all death taxes incurred by
reason of assets transferred outside of my trust or pmbate estate shall be assessed against
those persons receiving such property.
FIFTH: If any person or entity other than me singularly or in conjunction
with any other person or entity directly or indirectly contests in any court the validity of this
~'Vill including any codicils thereto, then the right of that person or entity to take any interest
in my estate shall cease and that person or entity shall be deemed to have predeceased me.
SIXTH: Should any of the provisions of my Will be for any reason declared
invalid, such invalidity shall not affect any of the other provisions of this Will and all invalid
provisions shall be wholly disregarded in interpreting this Will.
SEVENTH: This Will shall be construed, regulated and governed by and in
accordance with the laws of the Commonwealth of Pennsylvania.
I signed this, my last Will. and Testament consisting of two {2) pages plus any witness page
and Aclosowledgements, Affida~rits and Certification on January 29, 2008.
MARCELLA P. SIEMON
SIGNED, SEALED, PUBLISHED AND DECLARED BY MARCELLA P. SIEMON,
the above named Testatrix, as and for her Last VtTill and Testament, in the presence of us,
who, at her request and in her presence, and in the presence of each other, have hereunto
subscribed our names as witnesses.
WITNE
SS
Nov 15 10 05:05p Keystone Elder Lew PC 7176918070 p.11
COMMONWEALTH OF PENNSYLVANIA
. SS:
COUNTY OF DAUPHIN
We, MARCELLA P. SIEMON,
aad - eo'<<" S ~ l'"~ the Testatrix and the witnesses
respectively, whose names aze signed to the attached or foregoing instrument, being first duly
sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the
instrument as her Last Will and Testament that she had signed willingly (or willingly directed
another to sign for her), and that she executed it as her G-ee and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix,
signed the Will as witness and that to the best of their lrnowledge the Testatrix was at that time
eighteen years of age or older, of sound mind and under no constraints or undue influence.
MARCELLA P. SIEMON
Cam S ~ C~cs-~-
ss
WiTNESs
Subscnbed, sworn to and aclaiowledged before me by'_VIARCEI,L,A P. SIEMON, the
Testatrix, and the witnesses, on January 29, 2008.
3
Nov 15 1U U5:OSp Keystone Elder Law PC 7176918070 p.12
i
ATTORNEY CERTIFICATION AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIl~T .
On January', 2008, before me the undersigned officer, personally appeared Robert
P. Grubb, Esquire (Pennsylvania Supreme Court ID No. 76057), known'to me or satisfactoril}~
proven to be a member of the baz of the highest court of Pennsylvania and certified that:
1 • I was personally present when the foregoing aclmowledgment and affidavit were
signed by MARCELLA P. SIPHON, the Testatrix, and the witness(es); and
2. I was a witness whose name is signed to the attached or foregoing instrument, being
duty qualified according to law, do depose and say that I was present and saw
MARCELLA P. SIEMON, the Testatrix, sign and execute the~instrument as her fast
Will and Testament dated January 29, 2008; that the Testatrix signed willingly and
executed it as her free and~voluntary act for the purposes therein expressed, that
each subscribing witness in the hearing and sight of the Testatrix signed the will as
a witness; and that to the best of my knowledge the Testatrix was at that time 18 or
more yeazs of age, of sound mind and under no constraint or undue influence.
IN WITNESS I~EREOF; I hereunto set me hand and official seal.
Notary Pub
coMMONw~rri of PEnlrisr~vAnlw
~~~ sear
Angela M. Mier, No01ry Pudic
~'0~~+9~ Dec~hin Gbunty
~' ~m'salarr Exires Oct 15, 2010
Nov 15 10 05:06p Keystone Elder Law PC
7176918070 p.13
r~v,srt ex+(mast
s~N~ou~E ~
caw~alvveFA_T~l of vE-a+rntvAriu DEBTS OF DECEDENT,
aalfnmwceTAxRErurly
T
RES MORTGAGE l1ABlLITIES
8e L1EN5
D94
DECEDB~ITT ,
ESTATE OF FN.E NUMBER
S anon, Marcella P.
RepoK debts incnned by the deccdsnt prior to death which remained unpaid ac of the date of death, inctudlnp aareimbuaed andical eipeneee.
ITEM
HUMBER
DESCRpTgN VALUE AT DATE
Or' DEATH
~• Bank of America Mortgage # 810802666 (1 st on Hilitop)
2DO.OOD.00
Z. Citi Mortgage# 0638715245.4 (1st on Brentwater) (as of
55,000.00
3. Citzens Bank LOC #600715048
121,432.04
4. Citizens Bank LOC #6007-811232
43,001.56
°. Jagua Credt Auto Loan # 40327528
4,903.97
6. CitiBark Platinum CC # 5410658426674279
58.70
7- Capital One Visa#4003-4470-1469-6241
0. DO
8. Chase Yaa # 4417-7286-9461-8941
5,864.77
9. Delta American Express #pcx-xxxx46-23003
41964
1 D. Ed Siemon - unpshed check#2178 dtd 12125/2009
2,000.00
~ ~ . 2010 County RE Taxes
1,698.01
TOTAL (Also enter on Ilse 10, Re~pilulation) S f 434,188.69
(I. rtgre spsa ro needed, Ngert addilanal sheets of tM Same Size)
VERIFICATION
Subject to the penalties of 18 PaC.S.A. §4909, relating to unsworn falsification to
authorities, I verify that the facts set forth in the foregoing document are true and correct
to the best of my knowledge or information and belief.
Dated: ~~~ ~ ~~~
ane M. Burgraff
CERTIFICATE OF SERVICE
The undersigned hereby certifies that on this date a true and correct copy of the
foregoing Petition was served by first-class United States mail, postage prepaid, upon the
following:
Robert P. Grubb, Esquire
Keystone Elder Law P.C.
555 Gettysburg Pike, Suite C-100
Mechanicsburg, Pennsylvania 17055, and
Edward A. Siemon, III
859 Hilltop Road
Lemoyne, Pennsylvania 17043.
l `~ , ~ ~
Dated: 1 Z / ° ~ ~ ~ ~
haun E. O'Toole, Esquire
202 State Street
Harrisburg, Pennsylvania 17101