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INVENTORY
REGISTER OF WII,LS OFCUMBERLAND COUNTY, PENNS'~L,VANIA
COMMONWEALTH OF PENNSYLVANIA 7 ,. i
COUNTY OF CUMBERLAND I J° File Number 20 10 ' D0856
Personal Representative(s) of the Estate of WILLIAM F. RITTNER
deceased, depose(s) and say(s) that the items appearing in the following Qnventory include all of the person a sets wherever situate
and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed pp osite each item of said
inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real es at outside of the
Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory.
I
I verify that the staterr~nts made in this Inven-
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ECUTOR
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Attorney -- (Name) DEAN A. WEIDNER, ESQUIRE (Supreme Co ~
~rt
.D. No.) 06363
(Address) WIX WENGER &WEIDNER PO BOX 845 HARRISBURG PA 17108
(Telephone) 717 234-4182
DATE OF DEATH LAST RESIDENCE DE EbENTS SOC. SEC. NO.
4775 AUGUSTA DRIVE
8/7/2D10 MECHANICSBURG PA 17050 0 7079008
FIGURES MUST BE TOTALED
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NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, aC the election of the personal representativ in ude the vafie of each
item, but such figures should not be extended into the total of the Inventory. (See ~fl Pa. C.S. § 3301(b))
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Form RW-09 rev. 10.13.06 i
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150561D140
REV-1500 EX (01-10)
OFFICWL l
PA Department of Revenue Courriy Code
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 2 0
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW ,
Social Security Number Date of Death MMDDYYYY
2 0 7 0 7 9 0 0 8 0 8 0 7 2 0 1 0
Decedent's Last Name Suffix
R I T T N E R
(H Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
N / A
Spouse's Social Security Number
Date Of Birth MMDDYYYY
D 7 3 0 1 9 1 8
Decedent's First Name
W I L L I A M
Spouse's First Name
THIS RETURN MUST BE FILED IN DUPLIC
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
File Number
D 0 0 8 5 6
MI
F
THE
i .Original Return ~ 2. Supplemental Return ~ 3. Remain er R~tum (date of death
priorto 2- 382)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Es to Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 8. Total N m r of Safe Deposit Boxes
(Attach Copy of WiIQ (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach c . b)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMA FIOULD BE DIRECTED T0:
Name Daytime Telep on Number
D E A N A W E I D N E R E S Q U I R E 7 1? 2 ~ 4 4 1 8 2
REGIST R F WILLS USE 6MLY
~~
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First line of address 1 ~ ~,~,
n r~
.
W I X W E N G E R & W E I D N E R ~
~ rn ,-~
Second line of address ' ~~ ~ 0 ,.a
P O B O X 8 4 5
City or Post Office State ZIP Code T ED ~-~~ ==
r
H A R R I S B U R
G
P A 1 7 1
0
8 t.~7
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Correspondent's e-mail address:
'ALAW
MI
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Under penat6es of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to th be t bf 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 rep rAr has any knowledge.
SIGN E OF PERSON RESPONSIBLE FOR FILING RETURN ~~T~ c~nT~
AUGUST
E OF PRE9A1
REPRESENTATIVE
CSBURG
50
WIX WENGER & WEIDNER, PO BOX 845 HARRISBURG 17108
PLEASE USE ORIGINAL FORM ONLY
Side 1 ~~
15D5610140 150567~0~40
1505610240
REV-1500 EX
Decedent's Name: WILLIAM F• RITTNER
Decedent's S~oci
2 0 7 1 ~
~l 6ecurity
? 9
Number
0 0
8
RECAPITULATION
1. Real Estate (Schedule A) ........................................... 1. i
2. Stocks and Bonds (Schedule B)
...................................... 2, 0 • 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 • 0 0
4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 0 • 0 0
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ....... 5. I iil 0 • 0 0
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 1 ~
I 0 6 2. 4 0
7 nsfers & Miscellaneous Nq~p
h
S
d
a G
g 0 0 0
)
(
c
e
u
Separate Bill ni
Requested ....... 7. .
8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 0 6 2 . 4 D
9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 9 8 6. 8 6
10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I
9 9 ( ) ............. 10. 1 5 6. 7 5
11. Total Deductions (total Lines 9 and 10) ............................... 11. 1 4 3. 6 1
12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. ~ 9 1 8. 7 9
13. Charitable and Governmental eequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 8 ~ 9 1 8. 7 9
TAX CALCULATION -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 _ 0 . 0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .045 8 1 9 1 8. 7 9 16,
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18,
19. TAX DUE ........... ................................. ... ....... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
0. 0 0
6 8 6. 3 5
0. 0 0
O.oo
6 8 6. 3 5
L 1505610240 150561~2~F0 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
20 10 00856
DECEDENTS NAME
WILLIAM F. RITTNER
STREET ADDRESS ',
4775 AUGUSTA DRIVE
CITY
MECHANICSBURG STATE
PA 21P
17050
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments 3,750.00
B. Discount 184.32
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Hill in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + L'lne 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(3)
(4)
(5)
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred : .....................................................................
b. retain the right to designate who shall use the property transferred or its income; ..............................
c. retain a reversionary interest; or ...............................................................................................
d. receive the promise for life of either payments, benefits or care? ......................................................
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ......................................................................................
3. Did decedent own an 'intrust for' orpayable-upon-death bank account or security at his or her death? ........
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? .................................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND
For dates of death on or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the sure
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory req
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or fol
adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(12)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percenl
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §~
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoptio
(1)
Total Credits (A + B) (2)
TE BLOCKS
No
Q
~Q
LJ
AS PART OF THE RETURN.
~r the use of the surviving spouse i
I spouse is 0 percent
nients for disclosure of assets and
use of a natural parent, an
:ept as noted in
(a)(1.3)]. A sibling is defined, unde
REV-1502 EX+ (Ot-10)
Pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUIYIBER
WILLIAM F. RITTNER 20 10 00 5
All real property owned solely or as a tenant in common must be reported at fair rrrarlol3t value. Fair market value is defined price at which property
would be exchanged between a willing buyer and a willing seller, neither being compelled. to buy or sell, both having le wledge of the relevant facts.
Real property that is lo~Y-0wrreri with right of survivorship must be disclosed on Schedu F
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
NONE
I
II
I
i
li
li
II
III
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it
II
~
i
I
li
i
li
'l
i
~!,
III
I~~
TOTAL (Also enter on Line 1, Recapitu .~ S
H more space is needed, use additional sheets of paper of the same size.
-- - --
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
WILLIAM F. RITTNER 20 10 00 5
All properly joiMty-owned with right of survivorship Hoist be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
NONE
i
I
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~~
~i
i
i
~I
I
i
I
I
I 0.00
TOTAL (Also enter on line 2, Recapitul ) $ 0.00
(If more space is needed, insert additional sheets of the same size)
REV-1504 EX+(8-98)
gCHEDUL~ C
CLOSELY-HELD CORPORATION,
COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR
IN RESI DpENTEDt~ DEN RN SOLE-PROPRIETORSHIP
ESTATE OF FILL NUMBER i ~,
WILLIAM F. RITTNER 20 10 00~5~
Schedule C-1 or C-2 (including all supporting infom~ation) must be attached for each closely-held corporationlpartnership interest of d ecedent, other than a
sde-proprietorship. See instructions for the supporting information to be submitted for sde-proprietorships '
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. NONE
i
I
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I~
III
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I
II
I
I
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~~
~~
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i
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I
~~
i
I
I 0.00
TOTAL Also enter on line 3, R itu '~ $ 0.00
(If more space is needed, insert additional sheets of the same sire)
- _ - --- --- __ _ .. _ _ L~ - - - _ __
REV-1507 EX + (6-98)
SCHEDULE D
MORTGAGES & NOTES
COMMONWEALTH OF PENNSYLVANIA
IN
pE
E
E E
RN RECEIVABLE
RES D
NT
D
DENT
ESTATE OF FILE NUMBER
WILLIAM F. RITTNER 20 10 008 ~6i
All property jaMty-owned with the right of aurvivorshq~ must be diedosed on Schedule F. ''
ITEM VALUE AT DATE
NUMBER DESCRIPTION ~ OF DEATH
1. NONE
'I
I
I
I
i~
i
I
I
I
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I
'~
I
I
I
II
~I
I~~,
~',
i 0.00
TOTAL Ado enter on line 4, R itul io $ 0.00
(N more space is needed, insert additional sheets of the same size)
__ - -- _ -_ _ _ 1_.
AC V- I DlJO CR t ~O-`.70)
SCHEDULE E
COMMONWEALTH OF PENNSY
V CASH, BANK DEPOSITS, &
M~SC.
L
ANIA
IN
E
N ~
PERSONAL PROPER ~ i
R SIDENT
DECEDENT
ESTATE OF FILE NUMBER ~
WILLIAM F. RITTNER 20 10 00 ~5~
Include the proceeds of litigation and tiw date the proceeds were received by the estate.
Ali property jantly-owned with n t d survivorshi must be diadoeed on Sclbdule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. NONE
I
I
~
I
I
I
I
I
i
I
i
i 0.00
TOTAL (Also enter on line 5, Recapitul tio ) i, $ 0.00
(If more space is needed, insert additional sheets of the same size)
- _ _ ____ _ __ _ _ _ _ _ _ __
_
I
HtV-1509 tX+ (01-10)
Pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE d01NTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT ' i
ESTATE OF: FILE NUMBE ~,
WILLIAM F. RITTNER 20 10 0 8
M an asset was made jantly owned within one year of the decedent's date ~ death, it must be reported on ule G.
SURVIVING JOINT TENANT(S) NAME(S) ADDRESS I RELATIONSHIP TO DECEDENT
a. JANET YOUNG 4775 AUGUSTA DRIVE ~ DAUGHTER
MECHANICSBURG, PA 17050
i
B. ~ t
I
C. i i
I
JOMRLY-0WNED PROPERTY: I ',
ITEM LETTER
FOR JOINT DATE
MADE DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCUIL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
DATE OF DEATH % OF
lECEDENTS DATE OF DEATH
VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTERESI
1. A. 2008 SUSQUEHANNA BANK CHECKING ACCOUNT 4,274. 1 50. 2,137.31
DOD BALANCE: $4,272.00; ACCRUED INT: $2.61
2. A. 3/08 SUSQUEHANNA BANK CD XXXX5175 48,957. 1 50. 24,478.81
DOD BALANCE: $48,470.57; ACCRUED INT: $487.04
3. A. 8/08 SUSQUEHANNA BANK CD X)OCX3813 85,677. 8 50. 42,838.94
DOD BALANCE: $84,825.53; ACCRUED INT: $852.35
4. A. 11/08 SUSQUEHANNA BANK CD XXXX3225 5,295.?~ 7 50. 2,647.64
DOD BALANCE: $5,242.60; ACCRUED INT: $52.67
5. A. 6/26/06 1000 SHARES COPART (HELD AT SCHWAS) 35,507.5 0 50. 17,753.75
VALUATION REPORT ATTACHED it
6. A. 6/26/06 1000 SHARES METLIFE (HELD AT SCHWAS) 41,602. 0 50. 20,801.25
VALUATION REPORT ATTACHED
7. A. 6/26/06 CASH ACCOUNT HELD AT SCHWAS 809.4 0 50. 404.70
VALUATION REPORT ATTACHED
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I
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TOTAL (Also enter on Line 6, Recapitulatio ) S
111 062.40
If more space is needed, use additional sheets of paper of the same size.
REV-1510 EX+ (08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBE
WILLIAM F. RITTNER 20 10 Od 85~6
This schedule must be completed and filed if the answer to arty of questions 1 through 4 on page three of the REV-1 ~ is; yes.
DESCRIPTION OF PROPERTY
ITEM ~UpE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD' EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST I~FAap~r.Aeu:l VALUE
1. DECEDENT CREATED A REVOCABLE AGREEMENT OF 0.00 0.00
TRUST DATED 11/26/2003; HOWEVER, THE TRUST
WAS UNFUNDED
COPY OF TRUST ATTACHED
2. DECEDENT HAD AN INCOME INTEREST IN THE
FRANCES M. RITTNER IRREVOCABLE TRUST
DATED JANUARY 1, 1997. DECEDENT HAD NO
OWNERSHIP INTEREST IN THE ASSETS CONTRIBUTED 0.00 ~ 0.00
TO THE TRUST, AND HIS INCOME INTEREST CEASED
AT DECEDENT'S DEATH; THUS, NO PORTION
OF THE FRANCES M. RITTNER IRREVOCABLE TRUST
IS INCLUDED IN DECEDENT'S ESTATE
COPY OF TRUST ATTACHED
i
i
TOTAL (Also enter on Line 7, R itulat' ~ 0.00
If more space is needed, use additional sheets of paper of the same size.
..~. ,.,,, ".r,, ,.,
Pennsylvania SCHEDULE H .
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT I i
ESTATE OF FILE NUMBER
WILLIAM F. RITTNER 20 10 00 5
Decedent's debts must be reported on Sclredub Y. ~
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. NEILL FUNERAL HOME, INC., CAMP HILL, PA ! 11,395.04
2. WEST SHORE COUNTRY CLUB (FUNERAL LUNCHEON) ', 3,939.06
3. GRAVE MARKER ' 500.00
4. CUMBERLAND COUNTY HONOR GUARD ~ 100.00
5. FUNERAL FLOWERS i ',
li
I 418.70
B.
ADMINISTRATIVE COSTS: II
1. Personal Representative Commissions: ~',
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
2, AttomeyFees: WIX, WENGER 8~ WEIDNER (ESTIMATED) ! 6,500.00
3. Famiry Exemption: (tf decedent's address is not the same as claimant's, attach explanation.) ~, 3,500.00
Claimant JANET R. YOUNG
Street address 4775 AUGUSTA DRIVE
City MECHANICSBURG state PA ZIP 17050
Relationship of Claimant to Decedent DAUGHTER ~
4. probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS ', 323.50
5.
Accountant Fees: I
II
6. Tax Retum Preparer Fees: ~ ~'
'~
7. JANET YOUNG -REIMBURSEMENT FOR FUNERAL PRINTING, POSTAGE
~I
I~
II
I I
I
VIII
I
~II 310.56
TOTAL (Also enter on Line 9, Recapit lati~n) S 26 986.86
If more space is needed, use additional sheets of paper of the same size.
FItV-101"L t1Ct tl'L-Ut3J
Pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES
& LIENS
RESIDENT DECEDENT ,
ESTATE OF FILE NUMBE
WILLIAM F. RITTNER 20 10 0 85
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unrei medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. WEST SHORE COUNTRY CLUB I 448.49
2. HOMELAND CENTER ~
'~ 988.50
3. I
CHASE CARD SERVICES (VISA)
'
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ii
III
IIII
I
I
III
III
II
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I
719.76
TOTAL (Also enter on Line 10, Recapitu ti n) S
2 156.75
It more space is needed, insert additional sheets Of the same size.
i
ICI
MtV-7D73 tJC+ (U7-7U)
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBE
WILLIAM F. RITTNER 20 10 0 85
RELATIONSHIP TO DECEDE AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Truatse(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Indude outright spousal distritwdons and transfers under
Sec. 9116 (a) (1.2).]
1. JANET YOUNG Lineal 81,918.79
4775 AUGUSTA DRIVE
MECHANICSBURG, PA 17050
I
2. KATHLEEN RITTNER Lineal
l 0.00
12 MUIR
S COURT
i
ALEXANDRIA, VA 22314 ~!
3. CAROL RITTNER Lineal I 0.00
1502 ATLANTIC AVE., APT 2 ~,
LONGPORT, NJ 08403
4. JANET YOUNG, TRUSTEE/WILLIAM F. RITTNER TRUST Lineal 0.00
4775 AUGUSTA DRIVE
MECHANICSBURG, PA 17050
i
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 CO E I SHEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1
i
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: ~~
1.
I
i
I
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE S
If more space is needed, use additional sheets of paper of the same size.
---. _
-- _. ~~
I
LAST WILL AND TESTAMENT
OF
WILLIAM F. RITTNER
I, WILLIAM F. RITTNER, of Cumberland County, Pennsylvania, dec~ar~ this to be my
Last Will and Testament, and hereby revoke all prior Wills and Codicils heretof re made by me.
1. I hereby appoint my daughter, JANET YOUNG, to serve as the x~cutrix of my
estate. If Janet Young is unwilling or unable to act as executrix, I hereby appoint nay daughter,
Kathleen Rittner as my executrix. If both of my above named daughters are un~wi~ling or
unable to act as executrix, I appoint my son-in-law, David L. Young, as my exe ut I~r. If David
L. Young is unable or unwilling to act as my executor, I appoint Community B $ of
I,
Harrisburg, Pennsylvania, or its successor, as my executor hereunder.
2. The fiduciaries herein named shall not be required to post bond o~ o~her security
for the faithful performance of their duties.
3. I direct that all estate, inheritance, and succession taxes that may a assessed in
consequence of my death, of whatsoever nature and by whatsoever jurisdiction ' ased, shall be
paid out of the principal of my general estate to the same effect as if said taxes aexpenses of
administration, and all property includible in my taxable estate, whether or not pas~ing under this
Will, shall be free and clear thereof.
4. Notwithstanding the foregoing provisions, my personal represent ti a may request
the trustee under my Agreement of Trust dated November 26, 2003, to pay any a ts, expenses,
and taxes which cannot be paid out of my probate estate without necessitating (~) ~he abatement of
any nonresiduary devise or bequest, or (2) the sale of assets which are not readi~yy marketable.
Page 1 of 7
5. I give and bequeath to such of my children who survive me by thi
furniture, clothing, ornaments, jewelry, pictures, statuary, works of art, silver, p
tapestry, household goods and supplies, books, linen, china, glass, and all implc
plants that may be in or upon our home or in any other residence used by me at
death, and all automobiles and other motor vehicles, boats and horses, together
insurance thereon, to be divided among them in as equal shares as practicable. S
children be unable to agree upon a division of said property, alternative choices c
property shall be made by them until distribution is completed in the following n
choice shall be made by the oldest of my children, the next choice shall be made
oldest of my children, and so on until distribution is completed.
~~,(30) days all
,Ibric-a-brat,
r~ts, tools and
~ime of my
I
a all polices of
~~IIld such
it~eems of such
r~.er: the first
r ~he next
6. All the rest of my property, of whatsoever nature and wheresoever sitjuate, I
bequeath and devise to JANET YOUNG ,trustee under an Agreement of Trust a e~uted by me
on November 26, 2003, to beheld by my trustee and added to and administered p~rt of the
trusts established by said Agreement of Trust. The said trusts are in existence as f e time of
execution of this Will. ~,
7. No provision of this Will shall exercise any power of appointment r~4ay have.
8. No interest, whether in income or principal, of any beneficiary of y estate shall
be subject to anticipation, pledge, assignment, sale or transfer in any manner; nor hl 11 any such
beneficiary have any power in any manner to charge or incumber his/her interest, l~ether in
income or principal; nor shall the interest, whether in income or principal, of any u~h
beneficiary be liable or subject in any manner while in the possession of my exec tr~x or a
trustee or guardian for any liabilities of such beneficiary, whether such liabilities '~e from
his/her death, debts, contracts, torts or engagements of any type.
Page 2 of 7
9. In the administration of my estate, my fiduciaries shall have the f~
in addition to such powers as they may have my law:
(a) To invest and to retain any funds of my estate in any stoc .
other securities or property, real or personal, including, wi
joint ventures or partnerships, notwithstanding that such '
not be of a character allowed to fiduciaries by statute or g
law.
~
(b) ~
To sell or otherwise dispose of any property, real or persor
forming a part of my estate, for cash or upon credit, in suc]
upon such terms and conditions as they may deem best, an
dealing with them shall be bound to see to the application
paid.
(c) To manage, operate, repair, improve, mortgage or lease fo
real estate at any time held or owned by my estate.
(d) To borrow money for the payment of taxes or for any othe
purposes in the administration of my estate from any sour
executor or any trustee of any trust created by my wife, Fl
RITTNER, or me.
(e) To distribute in cash or in kind, upon any division or distr
estate.
(f) To carry on any business owned or controlled by me at m
whatever period of time they shall think proper, subject h
provisions and restrictions provided herein, and they steal
powers,
is, notes or
limitation,
cents may
rule of
at any time
anner and
person
v funds
terms any
the
M.
of my
n for
r to other
the power
Page 3 of 7
to do any and all things they deem necessary or appropri~te~ including the
power to incorporate any unincorporated business, the pojw~r to borrow
and to pledge assets contained in my estate as security fo ~ synch a
borrowing, the power to delegate all or any part of the su e~vision,
management and operation of the business to such perso o~ persons as
they may select, and the power to close out, liquidate, or ell the business
at such time and upon such terms as to them shall seem b st~ My
fiduciaries shall not be held to personal liability for shri ~e of income or
loss of capital value that maybe incurred in the course of th~ir operation
of the business, except loss that may result from their wil fu misconduct.
This general power to carry on and/or to sell my business in erests shall,
~~
nevertheless, be subject to any and all restrictions that I h v~ set forth in
Paragraph 8 herein.
(g} In general, to exercise all powers in the management of my estat 'ch any
individual could exercise in the management of similar property ed in this
own right, upon such terms and conditions as to them may seem e~t, and to
I
execute and deliver all instruments and to do all acts which they a~ deem
necessary or proper to carry out the purposes of this Will. I~,
10. Any amounts, either of income ar principal, which are payable to a or under
this Will may at the sole discretion of my executrix be paid either to a parent of u h minor, to a
guardian or guardian over the property of such minor, ar to the person who has us~ady of such
i
minor, or directly to such minor, or maybe applied for the use and benefit of su h minor. The
~~
receipt by such parent, guardian, custodian or minor, or evidence of the application of such
Page 4 of 7
~_ ~~ ___
amount, shall be a full and complete discharge of my executrix to the extent of Such payment or
application.
11. If any of my beneficiaries under my Will or under my Agreement df Trust dated
November 26, 2003 shall contest either my Will or the aforesaid Agreement of fi!'r~st, that
beneficiary shall forfeit his or her share of my estate. and all income and princip~l due to him or
her under my Agreement of Trust, to the extent that such forfeiture is permitted hinder the laws of
the Commonwealth of Pennsylvania. ~,
IN WITNESS WHEREOF, I, the said WILLIAM F. RITTNER, hereby $et my hand to
this, my Last Will, typewritten on seven (7) sheets of paper, including the attest~ti~n clause,
signatures of witnesses and acknowledgments, upon each one of which I have a so written my
name, this ~~ day of November, 2003. I~!,
On this ~`~"'~day of ~bs~mbe-, 2003, WILLIAM F. RITTNER decl a to us, the
undersigned, that the foregoing instrument was his Last Will and Testament dat d e ~~ay
of November, 2003, and he requested us to act as witnesses to same and to his s' afore thereon.
He thereupon signed said Will in our presence, we being present at the same tim . I We now, at
his request, in hi presence, and in the presence of each of us, hereby subscribe o ames as
witnesses. Each of us further declazes that he or she believes this Testator to be f~sound mind
and emory.
~•~`~ ~ rn..r~siding at1G/~'/'~G' ~~Y~C~ ' ~~~
~~/ AS,~
{~f~ ' residing at ~~~ I`/~~G~,~1
~ %7~i
~+ ~~
P ~G~~~ ~~ ~~~l~l-~ residing at /-, G' ~~'~~'i/..t.~- 1~
Page 5 of 7
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN.
SS:
We, ~-I~:i ; ~~- ~'C,~~!~1;Y;1i~ `tom !1 /Yf ,and
the witnesses whose names a signed to the attac
foregoing instrument, being duly qualified according to law, do depose and say t
present and saw the Testator sign such instrument as his Last Will dated Noveml
that such Testator signed such instrument willingly and executed it as his free an
for the purposes therein expressed; that each of us in the hearing and sight of the
such Will as a witness thereto; and to the best of our knowledge, such Testator w
or more years of age, of sound mind and under no constraint or undue influence.
vosn to an affirmed and subscribed to beforf one by
~ ,and ~~t,~l.~ ,~L/~i,~,td,
of November, 2003.
;~' ., ,witnesses,
1'r.,
S
.~ n
WITNESS
.~
~~~
WITNESS
~'~ARY PUBLIC
My Commission Expires:
_'~day
.,. .~.o.._.-
iJ~'~~.~t ~sc~;..
L!'~A lvl. ;.t? ~~. ri~::`TAHY i.f LiC
CITY 0~ Hi;Pi?;$~iF•~::[. ti;a~..~,~F; N .::~JtdTY
A9YCOV!~:1iSS't1+!ri~si;zi:: ny^}st' ?P '~ii~'i
Page b of 7
~ or
we were
dln~.2003;
~luntary act
stator signed
at that timel8
-~
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
I, WILLIAM F. RITTNER., Testator, whose name is signed to the attach d
instrument, having been duly qualified according to Iaw, do hereby acknowledg ti
and executed such instrument as my Last Will and Testament dated November
I signed same willingly; and that I signed it as my free and voluntary .act for the u
expressed.
Swom to or affirmed and aclrnowledged before me by WILLIAM F. RI~T
Testator, this ~ day of November, 2003.
F. RITTNER /~
c-~ .. , '~
1~9~'ARY PUBLIC
My Commission Expires:
egoing
I signed
-2003; that
uses therein
lZ. the
L;=;,~ f;A. Si•fi!;S. i ~i'1TQ.i-}Y 1~I! LI'~
Ci7Y (7i= }•;fili?t`s8;~1:~. i'l;~.i)P}}fN ,i; NTY
t~fa t; ~~'S ~
('t~ ~~Qgrlixi~,yU J~~1 !..,.'Fr•... i' ~.. ~ 2
F:\ksb\7A8o. Riimer. William\WSS?•Eswce Ply~ning of Willin~n & franca\Docummtr\LAST WILL ANDTESTAMENT.doc
Page 7 of 7
AGREEMENT OF TRUST
THIS AGREEMENT OF TRUST executed this c~~~ L day of Novem
WILLIAM F. RITTNER of Cumberland County, Pennsylvania, (hereinafter re
first person or sometimes call "Settior"), and 3ANET YOUNG ("Trustee").
WITNESSETH:
WHEREAS, Settlor shall grant to Trustee, Ten Dollars ($10.00) and ce
bonds, or other securities as more particularly set forth on Schedule "A", attach
made a part hereof by reference.
NOW THEREFORE, trustee shall hold the aforesaid securities and shall
the dividends, interest, and other proceeds of said securities and any other prope
trust IN TRUST as follows:
1. Lifetime Trust. If property is added to this trust during my lifetii
kept. invested and managed as a separate trust.. As much of the net income and t
may from time to time request in writing, or as my Trustee may from time to tin
forme or any of my dependents' welfare, comfort, or support, either shall be p.
be applied directly for those purposes. Any net incame not so paid or applied sl
time be added to the principal. All funds held at my death shall be distributed i~
the provisions that follow. ._
2. Marital Deduction Trust. If my wife, FRANCES M. RF~TNER,
trustee shall fund this trust with the smallest amount of the principal needed to ~
estate tax falling due because of my death to the lowest possible figure. In calc
amount, so that the largest possible balance of the principal can pass free of fed
b ,I~i,2003, between
f rrled to in the
stocks,
and
.lest and hold
added to this
it shall be
asI
zk desirable
me or shall
from time to
cordance with
rives me, my
:e the federal
ng that
estate tax to
Page 1 of 13
,~
my residuary trust, (i) all other property that qualifies for the marital deduction ,end (ii) all other
deductions and credits shall be used first to the greatest extent that they can red~c~ the tax.
However, credits shall be used only to the extent that their use will not increase th~ death taxes
on my estate. My trustee shall invest and manage this property as a separate st p,n a manner
that will not disqualify the marital deduction, and make distributions as follows
A. During my wife's lifetime:
(1) The entire net income shall be paid to her at Least
Y; I'
(2) As much of the principal as my trustee may from time to irlhe think
desirable for her welfare, comfort, or support shall be pai t~ her; and
(3) She shall have the unrestricted right to withdraw any part orb, all of the
principal at any time.
'~
B. Cm my wife's death, any then-remaining principal shall be paid to'such one or
more persons or organizations, including her estate, on such t s as she play
appoint by a Will specifically refemng to this power of appoin nt.
C. If my wife does not exhaust her power of appointment under the r eceding
paragraph, on her death: ',
(1) Any increase in death taxes or administration expenses in h ~r estate
caused by the inclusion of this Trust in it for tax purposes sl ~.ail be paid out
to the unappointed principal, and a written statement by r Executor or
Administrator of the amounts payable maybe accepted a b ~ing correct;
and
(2) The balance of the unappointed principal shall be added t and thereafter
treated as a part of the principal of the residuary trust. .
3. Residuary Trust. After my death my Trustee shall invest and m age all the'
property not allocated to the marital deduction trust as a separate trust, and mak distributions as •
., .~_
follows: - ~~ ',
A. If my wife, FRANCES M. RITTNER, survives me, during her
(1) The net income shall be paid to her in quarterly or other c
installments;
t
Page ? of 13
~e
(2} As much of the principal as my trustee may from time t ti e think
desirable, taking into account funds available from othe sources, for the
health, support, maintenance or education of my wife or a 'y of my
children either shall be paid to that person or shall be ap li d directly for
those purposes. However, none of the principal of this t shall be paid
to or applied for the benefit of my wife unless the princi al of the marital
deduction trust has been exhausted; and
(3) After the marital deduction trust is exhausted (or after m eath if no
marital deduction trust will be established), my wife sh 1 ave the right in
each calendar year to withdraw the principal. up to $5,00 . 0 at any time
and, in addition, if she is living on December 31 of any e , to withdraw
up to five (5%) percent of the fair market value of the p n ipal
determined on December 31 of that year (the amount su je t to
withdrawal as of December 31 to be reduced by any pri r ithdrawals
during that year, and any rights of withdrawal for a parti u ar year to lapse
if nor exercised during that year). i
B. After my wife's death, or mine if I survive her, the then r~
should be divided into two (2) separate shares or trusts as
(1) One-half of the remaining principal shall be distributed t r$iy daughter,
Janet Young, or, if she does not survive me, to my son-i -1 w, David L.
young. If neither my daughter, Janet Young, nor my so -i -law, David L.
Young, survives me, then the remaining balance shall be di tributed to my
then living descendants, other than my daughters Carol Rittner and
Kathleen Rittner, per stirpes (any portion thus accruing t child for
whom principal is then held in trust hereunder to be add d (o and
thereafter treated as a part of such principal); and i,
(2) One-half of the remaining principal shall be used to fund a'~rust for my
daughter, Kathleen Rittner. ~,
My trustee shall invest and manage such shaze as a separate trust and m~k~ distributions
pursuant to the terms of the trust as hereinafter set forth.
C. Trust for Kathleen Rittner
(1) During the lifetime of Kathleen Rittner:
(a) The net income from her trust shall be paid to he i~ quarterly or
other convenient installments except for that port o paid to Carol
Ann Rittner pursuant to Paragraph D below;
i
~,
Page 3 of 13 ~~
II ,_
(b) As much of the principal of her trust as my trustee's inlay from time
to time think desirable (taking into account funds v ~.ilable from
other sources) for the health, support, maintenanc
t
d
i
d
f h o~ education of
hall be
r
tl~
escen
an
s
er
my daughter, Kathleen or any o e
s
paid to my daughter Kathleen or shall be applied i r~ctly for the
I
aforesaid purposes; ;
(c) My trustee shall distribute to my daughter, Kathle n, promptly
upon her request after she returns to and establish s er permanent
domicile in one of the fifty states of the United St to of America,
the entire balance of her trust. ~
(2) At my daughter Kathleen's death (or at the time for the se '~g apart of the
shares for the Kathleen Rittner trust if she had died before th t time), any
then-remaining principal of her trust shall be paid:
(a) To my then living descendants, other than my dau rs Carol Ann
Rittner and Janet Young, per stirpes (any portion t u accruing to a
child for whom principal is then held in trust here n r to be added
to and thereafter treated as a part of such principal ; r, in default
of such descendants;
(b) To those entitled to inherit my estate under the Pe~ns~ylvania
intestate laws.
~I
D. Income for Carol Ann Rittner: ~~
II
(1) During the lifetime of Carol Ann Rittner
(a) As much of the income from the trust of Kathleen ' I er as my
trustee may from time to time think desirable (taki g 'nto account
funds available from other sources) for the health, u port,
maintenance or education of my daughter, Carol A either shall
be paid to my daughter Carol Ann or shall be appli d directly for
the aforesaid purposes; provided, however, that su h ayments
shall be equal to but not more than amounts to or f r tie benefit of
my daughter, Carol Ann, paid by my daughter, Jan t, or her
husband, David L. Young, from their own funds.
4. Adopted Persons. - For the purposes of this Agreement ,adopted ~er~ons shall be
considered as children of their adoptive parents, and they and their descendants s~ 1 be
considered as descendants of their adoptive parents, regardless of the date of the
Page 4 of 13
~_ _~.
5. Forfeiture: If any of my beneficiaries under my Will or under t~isl Agreement of
Trust shall contest either my Will or this Agreement of Trust, that beneficiary ~h~ll forfeit his or
her share of my estate and all income and principal due to him or her under this Agreement of
Trust, to the extent that such forfeiture is permitted under the laws of the Co o~vvealth of
Pennsylvania. i
TAX PROVISIONS '
6. Funding the Marital Deduction Trust. No property ineligible fo tl~e marital
~~
deduction shall be used. to satisfy that deduction. Property distributed in kind i s~.tisfaction of
I
the marital deduction shall be distributed at the lower of (i) its value at the time o~' distribution
and (ii) its adjusted federal income tax basis. Subject to the foregoing and withpu~t regard to the
effect upon the size of the family trust, my executor shall have absolute discretion!, in selecting
the property to be allocated to the marital deduction trust.
7. Survivorship. My wife shall be deemed to have survived me if th~ order of our
deaths is not clear.
8. Death Taxes. All federal, state and other death taxes payable b~ca~use of my
death on any property then held under this Agreement of Trust or on any insura~nc~e proceeds or
other death benefits payable directly to my trustee shall be paid out of the principal of the
residuary trust. None of those tars shall be charged against the marital deduc io~ trust or any
beneficiary, and no property which would be otherwise exempt from federal or st~te death taxes
shall be used to pay any death taxes under this provision.
9. Generation-Skipping Tax. I direct that: ' '
A. Division of Trusts. Any trust which otherwise would be partial y'~xempt for
federal generation-skipping tax shall be divided fractionally sot a~ my federal
generation-skipping tax exemption which has not been allocate ay be allocated
exactly to one or more trusts. The purpose of this provision is t ave trusts
Page 5 of 13
'~
_. ____ i_ ~ __
which are either entirely exempt or entirely non-exempt for fed 'ra generation-
skipping tax. They shall be treated as separate trusts, but Navin t e same terms
unless otherwise specified. Additions shall be treated in a simil anner, and
shall be held as a separate trust if it is not possible to separate a di ions into
exempt and non-exempt trusts.
B. Distribution of Trusts. Distributions from the above tnists to id n ical
beneficiaries may be combined for purposes of distribution, and it s my thought
which shall not be legally binding that payments maybe made o the respective
trusts to cause the least amount of federal generation-skipping t o be incun-ed.
C. Power of Appointment to Reduce Tax. The limited powers of p ointment
which aze exercisable by a will hereunder shall be expanded as of ows if certain
taxes can be reduced: ~
1. If a federal generation-skipping tax would be imposed o y trust
hereunder upon the death of a beneficiary at a rate highe an the
marginal federal estate tax rate which would be imposed o his or her
estate, assuming the trust were includible in the benefici ' s taxable
federal estate, then the beneficiary specifically referring o 's power of
appointment may also appoint the tnzst to the creditors o s or her estate
to the extent the aggregate of the federal generation-skip i g tax and
estate tax can be reduced; and
2. Any increase in death taxes or administration expenses i e beneficiary's
estate caused by the inclusion of the trust in it for tax p ses shall be
paid out of the unappointed principal of the trust, and a en statement
by his or her personal representative maybe accepted as be' g correct.
10. Tax C-ptions. My trustee may use administrative or other exper}se~ of the trusts
hereunder as income tax deductions or may direct my executor to use them as ~st~.te tax
deductions, and may pre-pay death taxes on future interests. These decisions a be made
without regard to any effect upon the size of the marital deduction trust, and w'th ut requiring
adjustments between principal and income. i
11. Disclaimer. I remind my spouse (and my spouse's executor, ad~ii~nistrator, .
guardian or agent under a power of attorney) that my spouse may disclaim any pat or all of any.
power or interest under this Agreement of Trust. In particulaz, it maybe desira~bl~ for my spouse
to disclaim a portion of the marital deduction trust. A disclaimed portion of th marital
Pa ebofl3
g
deduction trust shall pass to the residuary trust and be held as if my spouse wer'~ living.
However, no disclaimed marital deduction trust property passing to the residuary ~Itrust shall be
subject to or considered in the calculation of my spouse's powers over any of tl~e principal. For
accounting, tax or other reasons, the residuary trust maybe divided into two std so that the
'~
disclaimed portion is held separately.
ADMINISTRATIVE PROVISIONS
I
12. Beneficiaries Under 21 or Disabled. If any beneficiary become e~titled to an
~,
outright distribution of income or principal and is (i) under the age of 21 or (ii) in my Trustee's
opinion, disabled by illness or other cause and unable to properly manage the fi~n~s:
A. As much of such income or principal as my Trustee may fr m time to time
think desirable for that beneficiary either shall be paid to hi or her or
shall be applied for his or her benefit; and I,
B. The balance of such income and principal, and the net in o e from those
funds, shall be kept~invested and managed as a separate t for the
beneficiary, with the trust funds paid to or for the benefi i in
accordance with the provisions of the preceding paragra h. When the
beneficiary reaches the age of 21, or, in my Trustee's op 'ni n, becomes
free of disability, as the case maybe, the balance shall b p id to the
beneficiary. If he or she dies before that time, the balan c hall be paid to
his or her executors or administrators.
Any funds to be applied under this article shall be applied directly by m~ 'trustee or shall
be paid to a parent or guazdian of the beneficiary or to any person or organization (taking care of
the beneficiary. My Trustee shall have no further responsibility for any funds sp lpaid or applied.
13. Early Ending of Trusts. If my Trustee, in my Trustee's sole dis r~tion,.
determines that it is desirable to do so, my Trustee may end any trust under this agreement. This
maybe done by paying the then-remaining principal and income of that trust tole the person then
eligible to receive the income or, if there is more than one person, to them in su'~hl~amounts or
proportions as my Trustee may think appropriate. If any person is a minor or i~, i~ my Trustee's
Page7of13 ~,
opinion, disabled by illness or other cause and unable to properly manage the
may pay the funds to his or her parent or guardian or any person or organi
ids, my Trustee
taking care of
the person. In the case of a minor, my Trustee also may deposit the funds into s~.vings account
in the minor's name payable to the minor at majority, or appoint and pay the d~ to a custodian
for the minor under the Uniform Gifts (or Transfers) to Minors Act of any stet . 'My Trustee
shall have no further responsibility for funds so paid or deposited.
14. Rights in Income. If a trust is funded from a larger share, it sh 1 lbe entitled to a
proportionate amount of the income from the time the trust is to begin until the acltual funding.
During that period income and principal maybe distributed directly to the ben friaries, subject
to the terms of the trust. All income undistributed at a beneficiary's death shal b~ treated as if it
had accrued after his or her death. ',
15. Protective Provision. No interest in income or principal shall b assignable by, or
available to anyone having a claim against, a beneficiary before actual paymen t~ the
ary.
benefici
16. Management Provisions. I authorize my Trustee:
A. To retain and to invest in all forms of real and personal r ~perty,
including, without limitation, common trust funds opera e~ by my
corporate Trustee or any affiliate of it, regardless of any li itations
imposed by law on investments by Trustees, or any prin i le of law
concerning investment diversification, and partnerships I joint ventures;
B. To retain and to invest in the common stock or other se unties of the
corporate trustee or of any parent corporation or affiliat d corporation of
the corporate trustee. ~ ,_
C. To compromise claims and to abandon any property w ck~, in my
Trustee's opinion, is of little or no value;
D. To borrow from anyone, even if the lender is a Trustee e~eunder or the
trustee of another trust created by me or my wife, Franc s,~ and to pledge
property as security for repayment of the funds borrow d; ''
Page S of 13
1__ ~ - - _ _ _ _.
E. To sell at public or private sale, to exchange or to lease o~+ any period of
time, any real or personal property, and to give options or'~ sales or leases;
F. To make loans to, and to buy property from, my or my p use's executors,
administrators, or Trustees, or the Trustee of any gener i n-skipping trust
of which I am a deemed transferor; ~,
G. To join in any merger, reorganization, voting-trust plan r Mother concerted
action of security holders, and to delegate discretionary u~ies with respect
thereto;
I'
H. To allocate any property received or charge incurred to ri cipal or
income or partly to each, without regard to any law de g principal and
income; provided that this authority shall not extend tot a marital
deduction trust; and
I. To distribute in kind and to allocate specific assets amo glthe
beneficiaries (including any trust hereunder) in such pro o ions as my
Trustee may think best, so long as the total market valu o any
beneficiary's share is not affected by such allocation; pr ded that
nothing in this pazagraph shall effect the provisions set above
regarding the funding of the marital deduction.
These authorities shall extend to all property at any time held by my T see and shall
continue in full force until the actual distribution of all such property, except a specifically
stated. All powers, authorities, and discretion granted by this agreement shall a ~n addition to
those granted by law and shall be exercisable without court authorization. ~~,
I
17. Business Interests. In dealing with the stock of any closely hel r~orporation, any
partnership or any other business interest forming a part of any trust hereunder , III authorize my
~,
Trustee: ~ ~,
A. To disregard any principal of investment diversification zn~ to retain any
part or all of such interest as long as my Trustee conside s t advisable to
do so;
B. To sell any part or all of such interest at such time or t
prices, to such persons (including persons who are Tn
beneficiaries hereunder), and on such terms and condi
think desirable;
;s~ for such
e$ or
isl, as they may
Page 9 of 13
h' that ma seem advisable with res ect tolth o oration or
C. T• ~~ anyt mg y p ~ p
liquidation of any such business or any change in the pu~.p~se, nahire or
structure of any such business; ~ ',
D. To delegate authority to any director, stockholder, m ge~, agent, partner
or employee, and to approve payment from the business adequate
compensation to any such person;
E: To cause the business to borrow money from the banki g~epartrnent of
my corporate Trustee, regardless of any rule of law wi r spect to conflict
of interest; and ',
~~
F. To make additional investments in any such business if u h action seems
desirable for the best interests of any trust hereunder an e beneficiaries
thereof.
G. The fact that any Trustee under this trust maybe interes a in any such
business as director, stockholder, manager, agent, partn r, employee or
creditor shall not constitute an adverse or conflicting int r st, and the acts
of such Trustee shall be judged as if he or she had no in er st in the
business. No Trustee shall be liable to anyone for anyt ' done or not
done by any other Trustee or by any beneficiary, except fo willful or
supine negligence. In short, I intend that in making dec si ns hereunder,
my Trustee shall have the same freedom of action that I w uld have if
living.
l
18. Additions. I, and with my Trustee's approval, anyone else ma a,dd to the
I
principal of any of the trusts. ~'
19. Insurance Policies. My Trustee shall have no duty to pay pre 'inns on the
~,
insurance policies payable to my Trustee, and the companies issuing the polices shall have no
i
responsibility for the application of the proceeds or the fulfillment of the trust . Iii
20. Rights Reserved. I reserve the following rights, each of which may be exercised
wherever and as often as I may wish: ~
e in me as the owner of an insurance li I ies a able to
A. All nghts vest d y p~ P Y
my Trustee; and !~
I
B. The right by an instrument in writing, other than a will, to~i,revoke or
amend part or all of this agreement. !,
~I
Page 10 of 13
i
21. Payments to Aid in Settlement of Estate. My Trustee shall have Ith~ power, but
not the duty, to make such tax payments from the principal of the residuary trus I my Trustee
may think desirable to facilitate the settlement of my estate. In the exercise of is power my
'~
Trustee may pay, in whole or in part, directly or to my executor, any or all of (i) mjy debts
(including debts for which my spouse is also liable), (ii) the expenses of my fun rah and burial,
and (iii) death taxes (except generation-skipping transfer taxes) and administrati n expenses in
connection with my estate, even though they do not relate to property becoming subject to this
agreement. However, no property which would be otherwise exempt from fed aI estate or state
death taxes shall be used to make any payments under this article. Neither my e~Ce~utors or
administrators nor any beneficiary of my estate shall be required to reimburse my '~'rustee for any
~',
such expenditures. ',
22. Situs and Governing Law: The situs of this agreement shall be i l~ennsylvania.
All questions as to the validity, effect, or interpretation of this agreement of the d~ninistration of
the trusts shall be governed by the law of Pennsylvania. ~ ',
23. Accounting. My Trustee shall send the income beneficiaries or dir
re resentatives statements showing the transactions in their trusts at least annua lyll~, My Trustee
P
shall be entitled at any time to seek a judicial settlement of a trust account in an court of
competent jurisdiction selected by my Trustee. As an alternative, my Trustee ay'~, at any time
settle such account by agreement with the income beneficiaries who are not un er any legal
disability and those persons not under any legal disability who would be entitle t~ receive a
I
share of the principal if the trust were to terminate at the time of such agreemen . Such
agreement shall bind all persons, whether or not then in being or under a legal is~.bility, then or
thereafter entitled to an ortion of the trust, and shall effectively release and disclharge my
YP ~ ~
Page l1 of 13
Trustee for the acts and proceedings so accounted for. The settlement may
approval of the account of an executor or another Trustee if my Trustee has
distribution of that estate or trust.
FIDUCIARIES
24. Trustee Provisions:
A. Should my Trustee named herein be unable or refuse tc
hereby appoint my daughter Kathleen Rittner as succe~
said daughter shall be unable or refuse to serve, I here
Community Banks of Harrisburg, Pennsylvania, or its
Trustee;
B. No Tn~stee who is a beneficiary of one of the trusts shal
in (i) the exercise of, or decision not to exercise, any dis
income or principal to, or to apply income or principal f
any beneficiary (including discretion to allocate funds a
beneficiaries and discretion to accumulate income), or t~
(ii) the determination whether a beneficiary is disabled,
terminate any trust, (iv) the exercise of discretion to allc
expenses between principal and income, (v) decisions tc
option, (vi) a decision to make payments to aid in the se
estate or (vii) the selection of the property to be allocate
deduction trust; My individual Trustees or my surviving
Trustee if there should he only one, shall have the powe
appoint an additional independent Trustee who is not a
this Trust Agreement for the purpose of making those d
in Paragraph B above in which my individual Txustee(s
participate;
property in
as Trustee, I
stee or, if my
as
;r participate
on to pay
e benefit of,
g a group of
'ide any trust,
the decision to
receipts or
,rcise tax
lent of my
the marital
authority to
.ciary under
ns set forth
not
C. Except as just stated, the words "my Trustee" shall refer in~,their
applications to each trust to all those acting as Trustees;
D. Any individual Trustee may resign at any time without
E. My corporate Trustee shall receive compensation in acc
standard schedule of fees in effect while its services are
F. My Trustees herein named shall not be required to post ~
for the faithful performance of their duties.
include the
approval;
with its
ed; and
or security
Page 12 of 13
IN WITNESS WHEREOF, Settlor and Trustee, intending to be legally l~o~tnd, have
executed this instrument the day and year first above written. II
WITNESS SETTLOR
I
`~ , ~~~ i
~~ LIAM F. RI
WITNESS TRUSTEE
T YOUN
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
On November acg'~''; 2003, before me, the undersigned notary public, e ;
appeared WILLIAM F. RITTNER, and in due form of law acknowledged the r~
instrument to be his act and deed and desired the same to be recorded as such. ',
Witness my hand and notarial seal the day and year aforesaid. ~I
i ~ _ ~l ~ .'
NOTARJAL sEAL tary Public
LISA M. SJT~S, NOTARY PUBLIC
CITY OF HARRIS[3i;F~C:. UAUPHlN COUNTY My commission expires:
NTY COMMIS5IUM E~,F'IRc3 APRIL 28, 2005
~~ I
F ~ksb~71SU• Riuner. William\W3i~-Esime Planning of Willimn S Franers~Dotunxnts4lGREEbtENT OFTRUST.doc it II
i
Page 13 of 13
I
__ _
-_ __ _.
__
~a
A
THIS IRREVOCABLE TRUST AGREEMENT, made this ~ day of
1997, by and between Frances M. Rittner, of Cumberland County, ennsylvania reinafte alled
"Grantor") and Janet Young and Kathleen Rittner of Cumberland County, Pennsy v 'a (hereinafter
collectively called "Trustee").
'~
WITNESSETH: 'II
In the consideration of the mutual covenants and promises and promise et forth herein,
Grantor and Trustee agree that the assets listed on the schedule annexed heret d made a part
hereof shall be held by the Trustee, his successors and assigns, together with any th r property that
may be from time to time added hereto (such assets and other properties being he ei after called the
"Principal")INTRUST, and to be held, managed, and distributed by the Truste f r the following
uses and purposes and upon the following terms and conditions:
i
i
I. pj,~,ositive Provisions. ~~,
A. ~I
1. Trustee shall pay the net income to Grantor's husband, for 1 fe,j in quarterly or
more frequent periodic installments.
2. Trustee shall have the power to pay to, or apply for the b n fit of Grantor's
husband, such amounts of principal of this trust as T see, in his sole
discretion, shall from time to time determine to be necess d appropriate
for the comfort, care, maintenance, and support, of Gr t~'s husband. In
making this determination, Trustee shall consider all n s available to.
Grantor's husband from other sources. ~
B. Upon the death of Grantor's husband, the remaining principal n undistributed
income, if any, of this trust, and any property added hereto shall be i 'ded into equal
shares to create one share for Grantor's daughters, Janet Young an athleen Rittner
if living, and children of Grantor's daughters who having predecea Grantor, have
left surviving children then living.
The Trustee shall invest and manage each such share as a separate trust and
pursuant to the terms for each trust hereinafter set forth.
distributions
1
C. Trust for Janet Young
(1) During the lifetime of Janet Young:
(a) The net income from her trust shall be paid to her is
or other convenient installments except for that p~
to Carol Ann Rittner pursuant to Paragraph E bel~
(b) As much of the principal of her trust as my trustee
time to time think desirable (taking into acct
available from other sources) for the health
mairrtenance or education of my daughter, Janet or
descendants either shall be paid to my daughter Jai
be applied directly for the aforesaid purposes;
(c) My trustee shall distribute to my daughter Janet ~
the principal of her trust as soon as possible after s
her fiftieth (50th) birthday, and the entire balance th
she reaches fifty-five years of age.
(2) At my daughter Janet's death (or at the time for the settu
the sharers for the Janet Young trust if she had died before
any then-remaining principal of her trust shall be paid:
(a) To such one or more persons or organizations inc
estate but, excepting only her creditors, and the c.
her estate, on such terms as she may appoint
specifically referring to this power of appointm~
default of appointment or insofar as it is not effect
(b) To her then-living descendants, per stirpes; or, in
such descendants,
(c) To my then living-descendants, per stirpes (any p.
accruing to a child for whom principal is then he
hereunder to be added to and thereafter treated a
such principal); or, in default of such descendants,
(d) To those entitled to inherit my estate under the Pe
intestate laws.
uarterly
rt~ian paid
w~
lay from
u t funds
Support,
of her
et ar shall
~~
ne~-half of
e reaches
r of after
g~part of
h t time),
ng her
;ors of
a will
or, in
of
~n thus
n trust
part of
2
D. Trust for Kathleen Rittner
(1) During the lifetime of Kathleen Rittner:
(a) The net income from her trust shall be paid to her
or other convenient installments except for that ~
to Carol Ann Rittner pursuant to Paragraph E be
(b) As much of the principal of her trust as my trust
time to time think desirable (taking into acc
available from other sources) for the healt
maintenance or education of my daughter, Kathle
her descendants either shall be paid to my daugh~
or shall be applied directly for the aforesaid pure
(c) My trustee shall distribute to my daughter Kathy
of the principal of her trust as soon as possib
reaches her fiftieth (50th) birthday, and the en
thereof after she reaches fifty-five years of age.
(2) At my daughter Kathleen's death (or at the time for the s
of the shares for the Kathleen Rittner trust if she had died
time), any then-remaining principal of her trust shall be p
paid
from
funds
any of
j~ne-half
al~fter she
balance
i~g apart
;$ore that
(a) To such one or more persons or organizations in lu ing her
estate, but excepting only her creditors, and the c e hors of
her estate, on such terms as she may appoint bpi a Will
specifically referring to this power of appointor n(; or, in
default of appointment or insofar as it is not effect v~,
(b) To her then-living descendants, per stirpes; or, in default of
such descendants, ',
(c) To my then living-descendants, per stirpes (any p rt~on thus
accruing to a child for whom principal is then h ld in trust
hereunder to be added to and thereafter treated a a part of
such principal); or, in default of such descendants,
(d) To those entitled to inherit my estate under the
intestate laws.
3
E. Income for Carol Ann Rittner
(1) During the lifetime of Carol Ann Rittner:
(a) As much of the income equally from the trusts of 7~
and Kathleen Rittner as my trustee may from ti
think desirable (taking into account funds available
sources) for the health, support, maintenance or e~
my daughter Carol either shall be paid to my dau;
or shall be applied directly for the aforesaid purpc
II. Minori and Disability Provision. Unless otherwise provided for here
principal payable to any beneficiary who is a minor or to a beneficiar
judgment of Trustee, is mentally or physically incapacitated, shall be held
by Trustee during such minority or incapacity. Trustee is authorizes
discretion, to expend from income or principal such sum or sums as may b~
comfort, care, maintenance, support, and education of such minor
beneficiary, directly, without the intervention of a guardian or committee; o
the same to any person having care or control of said beneficiary or
beneficiary resides, without any duty on the part of Trustee to supervise
application of the funds by any person to whom payment is so made.
principal not so expended by Trustee shall be retained by Trustee and paid
upon termination of the incapacity, or to the estate of the beneficiary if he
reaching the age of twenty-one (21) years, or while still incapacitated, a
unless otherwise provided herein.
III. Spendthrift Provision. The interest of beneficiaries hereunder in the i
this trust estate shall not be subject to anticipation or to voluntary or
1V. Powers of the Trustee. The Trustee shall, in addition to the powers
following powers, both as to principal and income, said powers to be
need for court authorization:
A. To retain, without liability, any investment which may become
created hereunder and to make such investments (including bi
Grantor's estate or Grantor's husband's estate) and reinves
proportions, without limitation to what are known as legal inv
shall, in his discretion, consider beneficial to the trust created h
B. To participate in any merger or reorganization affecting securities
any time, deposit stocks under voting agreements, exercise any o
for stocks, bonds, or debentures, grant proxies, discretionary or i
shares of stock.
Young
to time
m other
ation of
;r Carol
any income or
-ho, in the sole
a separate trust
n his exclusive
~cessary for the
r incapacitated
rostee may pay
',th whom such
inquire into the
ny income and
the beneficiary
she dies before
ie case may be,
principal of
alienation.
.law, have the
le without the
the principal
loans to the
and in such
s, as Trustee
hereunder at
to subscribe
wise, to vote
4
C. To manage, operate, repair, alter or improve real estate or oth~r property, and to
lease real estate and other property upon such terms and for such ~e~iods as Trustee
deems advisable. !,
D. To sell (and to grant options for the sale of) any real or personal prjoperry at public
or private sale, without order of any Court, for such prices an u on such terms,
including the granting of a purchase money mortgage or purch se money security
interest (with or without subordination) far any part or all of the p rchase price, as
Trustee may think proper, without liability on the purchasers to set the application
of the purchase money.
E. To borrow money from any source, without liability on the part o tl~e lenders to see
to the application thereof. ',
F. To register securities and other property held by Trustee in the na a pf a nominee or
in bearer form.
G. To cause any distribution share to be composed of cash, prope~~ and undivided
fractional shares in property different in kind from any other shar .
H. To compromise claims by or against the trust fund, without order o~ Court or consent
of any beneficiary.
I. To engage legal counsel, investment advisors. accountants, and cus~oc~ians and to pay
the fees and costs of same from the principal hereunder.
7. To purchase at their fair market value (as of the date of such pur ha'~e), assets from
Grantor's estate or Grantor's husband's estate, if in the Trustee's so a discretion, such
purchases would be in the best interests of the trust beneficiaries.
K. To execute and deliver all instruments of writing necessary or a~p~opriate for the
exercise of any Trustee powers.
L. To arrange for the automatic application of dividends and red ct~on of premium
payments, with regard to all policies of insurance held in the trust st te. Otherwise,
such dividends shall be treated as income and shall be applied to th payment of such
premiums.
V. Additions to the Trust. The Grantor, or any other person, may at any t e for from time to
time, with the approval of Trustee, transfer to Trustee, by lifetime gift or ~bvill, any
securities or other property, including policies of insurance. All such add tic~ns shall
be subject to all of the terms and conditions of this Agreement.
L;
VI. Irrevocability. This trust shall be irrevocable and not subject to an~- amendments or
alterations. ',
VII. Successor Trustee. Trustee shall have the power to appoint a successo ~'rustee. If both
Trustees shall die, resign, become incapacitated or refuse to act further as stee hereunder,
without having appointed a successor, the successor Trustee shall b David Young of
Cumberland County, Pennsylvania.
VIII. ~i .d. Grantor directs that any fiduciary acting hereunder shall not be req ir~d to enter bond
or other security in any jurisdiction in which said fiduciary maybe called upon to act.
IX. Situs of Trust. The Commonwealth of Pennsylvania is hereby designate a
trust herein created, and all questions pertaining to the validity and cons
this Irrevocable Trust Agreement or the administration hereunder shall be et
in accordance with the laws of the Commonwealth of Pennsylvania, regar le
jurisdiction in which tlus trust may at time be administered. ',
X. ~gna~•ability. If any provision of this Trust Agreement shall be invalid or
remaining provisions hereof shall continue to be fully effective.
XI. Acceptance of Trust. This trust has been accepted by Trustee.
IN WITNESS WHEREOF, Grantor has hereunto set her hand and
hereunto set his hand and seal the day and year first above written.
S GRANTOR:
Frances M. Rittner
WITNESS: Trustee:
Kathleen Rittner
the situs of the
;tion of
of the
the
~,I
1 ~nd Trustee has
~I
6
SCHEDULE OF ASSETS IN THE ATTACHED
IRREVOCABLE TRUST AGREEMENT
Dated ,1997 '~~
From
FRANCES M. RITTNER, Grantor
To ',
Janet Young, Trustee
Kathleen Rittner, Trustee
I'
I''~
III
7 I
i',
Susquehanna
September 14, 2010
WIX, WENGER 8~ WEIDNER
ATTN: DENISE B. WILLIAMSON
PO BOX 845
HARRISBURG, PA 17108-0845
RE: William F. Rattner Estate
SSN#:207-07-9008
DOD: August 7, 2010
To Whom It May Concern:
In response to your request of August 27, 2010, we have prepay
list of accounts.
There is no safe deposit box registered in the name of the deced
If I can be of further assistance, please feel free to call.
Sincerely,
Dawn M. Berner
Legal 8~ Reporting Lead
717-625-6546
DMB/LJR
i Susquehanna Bank
26 North Cedar Street
P.O. Box 1000
i Lititz, PA 17543-7000
~ i Toll free 800.311.3182
~he attached
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10/8/2010 7:23:22 AM PAGE 3/004 Fax Server
):Denise Williamson
Bstate Valuation
c~
Total: 577,919.40
Data of Death: 00/07/2010 Estate of: WILLIAK F AITTNBA
Yeluation Date: 08!07/2010 Account: 70411547
Processing Date: 10/06/2010 ~epo~rt Type: Date of Death
Number of Securities: 3
li File ID: 70411547
shares Socutity Haan and(or D' ahd Int Security
or Par Description High/Ask Low/81d Adjustnants A c ru~l.s Value
1) 809.4 Cash (CASH) 809.40
2) 1000 COPART INC (217204106; CPAT) ~~
COl7
The NASDAQ Stock Market LLC
00/06/2010 35.68000 39.99000 H/L
08/09/2010 36.05000 35.36000 H/L
35,507500 35,507.50
3) 1000 METLTFE INC~(5~9156A1C0; NET) ~
~ ~
CC1N ~
New York Stock Bxchange
OB/D 6/2010 41.76000 9u.73000 H/L
08/09/2010 4:..36000 91.56000 H/L
~
t 41.602500 41,602.50
,,
1
Total Va1ua: ~, $77,919.40
Total Accrual: ~ ~ $0.00
Page 1
This report xas pr~uced xith BstateVal, a product of Bsiata Valuations fl Pricing 9ystens, Inc.
plea5b contact EVF 9ystema at (8181 313-6300 or www.evpsys.coa. (Revision 7.1
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):Denise Williamson
___. __ r
10/8/2010 7:23:22 AM PAGE 4/004 Fia.x Server
Date of Death: 08/07/2010 ge
Valuation Data: 08/07/2010
Processing Date: 10/06/2010
W
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m Portfolio Bndnotes
X ACCIX7RT TITLB:
~`' WILLIAM P RITTHBR 6
JANBT RITTNBR YOUNG JT TBN
' quote information is obtained from sources believed to be reliable, but its accuracy
~ guaranteed. The information is being provided for your personal, noncoamercial use only. Charles
~ not give tax advice and is not xeaponsible for•pertorain ieathenatical c
g omputationa beyond those
pW 02008 Charles 3chNab a Co., Inc. All rights reserved. Member 9IPC. DTS 05709 (0808-4623) LTR133
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~ ;, _ ..
L7 `a
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of: WILLIAM P RITTNBR
Account: 70411347
IIt Tppe: Date of Death
Imber of Securities: 3
File ID: 70411547
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npleteness cannot be
b E Co., Inc. does
ated.
(08/08)
WIX, WENGER &WEIDNER
A PROFESSIONAL CORPORATION THMAS L. WENGER
RICHARD H. WIX ATTORNEYS AT LAW D N A. WEIDNER
STEVEN C. WILDS 5pg NORTH SECOND STREET
' RO ERT C. SPITZER
Of Counsel
THERESA L. SHADE WIX
DAVID R. GETZ POST OFFICE BOX 845
STEPHEN J.DZURANIN HARRISBURG, PENNSYLVANIA 17108-0845
JEFFREY C.GLARK
PETER G. HOWLAND
uburben Office:
(717) 234-4182 47 5 QUKE STREET
HAf~RIS URG, PA 17109-3041
' ^~ "Aeni°~'~BBdM"•°' ~' FAX (717) 234-4224 ~ 717) 652-sass
www.wwwpalaw.com
January 7, 2011 ',
Ms. Glenda Famer Strasbaugh
Register of Wills
Cumberland County Courthouse
~.~
~', "~~'
One Courthouse Square ~
Carlisle, PA 17013-3387
f'i1
~" ~'
t;, -r
~
_ ; t:
i
~ ~ ° ~~'`` ?
~
Re: Estate of William F. Rittner -
Estate File No. 2010-00856 j __
Our File No. 7480-15591 ~ w ~`~, rn
~
A ~, I ~
.-.~
~
~` ,
Dear Ms. Strasbaugh: "-
We enclose the following documents for filing on behalf of the abo~re Captioned
estate:
1. The original and one copy of the Inheritance Tax Return;
2. The original and one copy of the Inventory; and !,
3. Our check in the amount of $30.00, made payable to the "R~eg'ster of
Wills," representing your filing fee.
I
Please process these documents at your earliest convenience and r trum time-
stamped copies to our office. Aself-addressed, stamped envelope is en to ~d for your
convenience.
Thank you for your assistance in this matter. If you have any ques~ions
regarding the above, please call me.
/dbw
Enclosures
cc: Ms. Janet Young
Dean A. Weidner, Esquire
Sincerely,
WIX, WENGER & WEIDNI
CJL2~
By: ~r
D~nf'se B. Williamson
Paralegal