HomeMy WebLinkAbout97-0781IN RE:
ESTATE OF JOSEPH J. SPERA,
Deceased
Trust under ITEM IV(A)
f/b/o Katheryne T. Spera
IN THE COURT OF COMMON PLE OF ~;
NIA
CUMBERLAND COUNTY, PENNS
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ORPHANS' COURT DIVISION G
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NO. 781 Year of 1997 ~--; ;-~ -~,
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WAIVER OF ACCOUNT, RECEIPT, RELEASE AND INDEMNIFICATION AGREEMENT
The circumstances leading to the execution of this Waiver of Account, Receipt, Release and
Indemnification Agreement ("Agreement") are as follows:
1. Joseph J. Spera (the "Decedent") died September 8, 1997 leaving a Will dated March
12, 1991 which was duly probated in Cumberland County, Pennsylvania.
2. Decedent bequeathed the residue of his estate under Item IV(A) of his Will to Cecelia
R. Spera, as Trustee, in trust for the benefit of Katheryne T. Spera, for her lifetime (the "Katheryne T.
Spera Trust") and upon Katheryne T. Spera's passing, the remainder of the Katheryne T. Spera Trust
passes to the Trust under Item IV(B) for the benefit of Cecelia R. Spera (the "Cecelia R. Spera
Trust").
3. Item IV(B) of Decedent's Will further provides that the Cecelia R. Spera Trust benefits
Cecelia Spera during her lifetime and at her death, Cecelia R. Spera possesses a general power of
appointment over the assets of the Cecelia R. Spera Trust under Item IV(B)(5).
4. Cecelia R. Spera is therefore the only party in interest as to the Cecelia R. Spera Trust.
5. Katheryne T. Spera died March 8, 2010, survived by her only child, Cecelia R. Spera,
800013.1
and two grandchildren, H. Daniel Beigh, III and Kathy B. Bock.
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6. Cecelia R. Spera has been duly appointed as Executrix of the estate of Katheryne T.
Spera by the Register of Wills of Cumberland County, Pennsylvania.
7. Cecelia R. Spera has served continuously as sole trustee of the Katheryne T. Spera
Trust.
8. Cecelia R. Spera has requested that the Trustee distribute the Katheryne T. Spera Trust
assets to the Cecelia R. Spera Trust without the preparation, filing, audit and adjudication of an
account of the Trustee's administration of the Katheryne T. Spera Trust with a court of competent
jurisdiction (the "Court"), and the Trustee has agreed to do so, provided that the Beneficiary waives
the filing with and auditing of an account of the Trustee's administration of the Katheryne T. Spera
Trust with the Court and releases and agrees to indemnify the Trustee from any and all claims and
liabilities relating in any way to her administration of the Trust.
9. The undersigned is fully apprised of all transactions in the Katheryne T. Spera Trust as
she has served as the only Trustee during its existence.
10. The undersigned desires to approve the termination and distribution of the Katheryne
T. Spera Trust to the Cecelia R. Spera Trust and to settle the Trustee's administration of the Katheryne
T. Spera Trust on an informal basis without having an accounting filed with the Court, without an
accounting being prepared in the form used for filing with the Court and without Court approval of the
distribution of the Trust; and the undersigned has been informed that she is entitled to an accounting,
to the filing of such accounting with the Court and such Court approval.
NOW THEREFORE, in consideration of the foregoing and intending to be legally bound, the
undersigned Beneficiary hereby:
1. Represents and warrants that she has read and understands the Decedent's Will and
this Agreement and that the facts set forth above are true and correct.
2
2. Waives the preparation and filing of any accounting of the administration of the
Katheryne T. Spera Trust with the Court.
3. Acknowledges that she has examined the attached closing statement for the Trust.
4. Approves the distribution of the Trust assets delineated on the attached schedule and,
effective upon delivery of such assets to the Beneficiary, acknowledges receipt of such property as
Trustee of the Cecelia R. Spera Trust.
5. Releases, and agrees to indemnify and hold the Trustee harmless from and against any
and all losses, claims, demands, surcharges, causes of action, costs and expenses (including legal fees,
costs and expenses), which may arise from their administration of the Katheryne T. Spera Trust, the
overall investment strategy of the Trustee, all decisions made and actions taken or not taken with
regard to the administration or investment of the Katheryne T. Spera Trust, and the Trustee's
distribution of the assets to the Beneficiary in accordance with this Agreement; provided, however,
that the agreement of the undersigned Beneficiary executing this Agreement in a fiduciary capacity as
the trustee of the Cecelia R. Spera Trust to indemnify and hold the Trustees harmless shall be limited
to the lesser of the funds held in such Cecelia R. Spera Trust at the time a claim for indemnification is
made or the assets passing to such Trust from the Katheryne T. Spera Trust.
6. Agrees to refund to the Trustee any amount which may at any time be determined to
have been an erroneous distribution to the Cecelia R. Spera Trust regardless of the cause of such
erroneous distribution, even if attributable to negligence, agrees that any period for the limitation of
actions for the collection of any erroneous distribution shall commence only at such time as the
Trustee shall have obtained actual knowledge of such erroneous distribution.
7. Declares it to be her intention that this Agreement shall be governed by the laws of the
Commonwealth of Pennsylvania, that the Orphans' Court Division of the Court of Common Pleas of
3
Cumberland County, Pennsylvania shall have exclusive jurisdiction over all suits regarding the
enforcement of this Agreement and specifically submits to the jurisdiction of such Court.
8. Declares that this Agreement shall be legally binding as an agreement under seal and
upon her heirs, personal representatives and assigns.
IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand and seal this
~~~ day of ~u~-lt~~~ , 2010.
WITNESS: ---
~l [SEAL]
Cecelia R. Spera, indi idually, as Executrix of
The Estate of Katheryne T. Spera and as
Trustee under will of Joseph J. Spera
4
Marital Trust UIITEM IV(A) of the Will of Joseph J. Spera
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF )
On this, the ~ day of ~ ~l~o~i , 2010, before me, the undersigned
officer, personally appeared CECELIA R. SPERA, known to me (satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
(SEAL)
COMMONWEALT
Fi OF PENNSYLVpIV1A
Yvonne R. Du-ha 1 Seal
MY DOmmissbn~' D uPhin PuWlo
Member, Pennsylvania q ~~a~ ~ ~ 3
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N
1N RE:
ESTATE OF JOSEPH J. SPERA,
Deceased
Trust under ITEM IV(B)
f/b/o Cecelia R. Spera
1N THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
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ORPHANS' COURT DIVISION '=,~'~~~ n
NO. 781 Year of 1997 c~ ~ ~ ~
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WAIVER OF ACCOUNT AND RELEASE ?~
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The circumstances leading to the execution of this Waiver of Account and Release ("Waiver")
are as follows:
1. Joseph J. Spera (the "Decedent") died September 8, 1997 leaving a Will dated March
12, 1991 which was duly probated in Cumberland County, Pennsylvania.
2. Decedent bequeathed the sum of One Million Dollars ($1,000,000.00) in trust under
ITEM IV(B) of his Will to Cecelia R. Spera, as Trustee, for the benefit of Cecelia R. Spera, for her
lifetime (the "Cecelia R. Spera Trust").
3. The Cecelia R. Spera Trust was funded with the principal sum of Five Hundred
Seventy Thousand Nine Hundred Twenty Four Dollars ($570,924.00) after all taxes were allocated to
the Trust, which sum was the initial principal of the Cecelia R. Spera Trust.
4. Item IV(B) of Decedent's Will provides that the Cecelia R. Spera Trust benefits
Cecelia Spera during her lifetime and at her death, Cecelia R. Spera possesses a general power of
appointment over the assets of the Cecelia R. Spera Trust under Item IV(B)(5).
5. Cecelia R. Spera has served continuously as sole trustee of the Cecelia R. Spera Trust.
6. Cecelia R. Spera desires to approve the administration of the Cecelia R. Spera Trust up
800 ,G~i. ~
to the date of this Waiver and settle the Trustee's administration of the Cecelia R. Spera Trust on an
~`~
informal basis without having an accounting filed with the Court, without an accounting being
prepared in the form used for filing with the Court; and the undersigned has been informed that she is
entitled to an accounting, to the filing of such accounting with the Court and such Court approval.
NOW THEREFORE, in consideration of the foregoing and intending to be legally bound, the
undersigned hereby:
1. Represents and warrants that she has read and understands the Decedent's Will and
this Agreement and that the facts set forth above are true and correct.
2. Waives the preparation and filing of any accounting of the administration of the
Cecelia R. Spera Trust with the Court through the date of this Waiver.
3. Releases, and agrees to indemnify and hold the Trustee harmless from and against any
and all losses, claims, demands, surcharges, causes of action, costs and expenses (including legal fees,
costs and expenses), which may arise from her administration of the Cecelia R. Spera Trust, the
overall investment strategy of the Trustee, all decisions made and actions taken or not taken with
regard to the administration or investment of the Cecelia R. Spera Trust, and the Trustee's
distributions of income and principal; provided, however, that the agreement of the undersigned
executing this Waiver in a fiduciary capacity as the trustee of the Cecelia R. Spera Trust to indemnify
and hold the Trustees harmless shall be limited to the value of the funds held in such Cecelia R. Spera
Trust at the time a claim for indemnification is made.
4. Declares it to be her intention that this Waiver shall be governed by the laws of the
Commonwealth of Pennsylvania, that the Orphans' Court Division of the Court of Common Pleas of
Cumberland County, Pennsylvania shall have exclusive jurisdiction over all suits regarding the
enforcement of this Waiver and specifically submits to the jurisdiction of such Court.
2
5. Declares that this Waiver shall be legally binding as an agreement under seal and upon
her heirs, personal representatives and assigns.
IN WITNESS WHEREOF, the undersigned has hereunto set his or her hand and seal this
day of ~ p~~p~~r~ , 2010.
WITNESS:
~e~~¢-~e-o [SEAL]
Cecelia R. Spera
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF _ C~~~i~ I~~C~ )
On this, the (~~ay of ~, 2010, before me, the undersigned
officer, personally appeared CECELIA R. SPERA, known to me (satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Public
My commission Expires:
COMMONWEALTH OF PENNS'Y!_`JANit:
Notarial Seal -~~~
Yvonne R. Dufiam, Notary public
City of Hanisburg, Dauphin County
MY Commission Expires Aug. 20, 2013
Member, Pennsylvania Association of Notaries