HomeMy WebLinkAbout03-0065PETITION FOR PROBATE and GRANT OF LETTERS
also known as
No.
. Deceased.
Social Security No. lq4. 7~4
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut
in the last will of the above decedent, dated
and codicil(s) dated
To:
Register of Wills for th.e
County of Qtlm~tltt
Commonwealth of Pennsylvania
in the
named
,19.__
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C*Oi~ ~"~t'~l~ _ CoMnty, Pennsylvania_, with
last family or principal residence at ~ tO~ fVll[~ .~1~ IP~t~ ~0_~ _.~.1.1_ 01~ [']~l~
(list street, number and muncipality)
Decendent, then I~/ ! years of age, died ~ r-~ ~ ~1. q , t-9 Zoo
at
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s)respectfully r~e?~s~t.~ep~robate of the last will and codicil(s)
presented herewith and the grant of letters T,,~tl ~ ,o[
theron. (testamentary; a~aministration c.t.a.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~&, f
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer t~13e estate according to law.
Sworn
to or affixed and subscribed ~
before me this ~ ~Z~ day of ~
No. a,Q.l-O3 - (o5
Estate 0f .~_,^~ ~ ~-~'~ Il .., Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW "x~t ~. t~'~2) ' ~('Y3.:~ ')~ , in consideration of the petition on
the reverse side hereof, satisfactofi proof l~aving been presented before me,
IT IS DECREED that the instrument(s) dated ~.(3.~C'C~ ~ ~ ~ ~
described therein be admitted to probate and filed of record as the last will of
and Letters
are hereby granted to
~ ~ FEES
Probate, Letters, Etc .......... $
Short Certificates( ) ...' ....... $
Renunciation ................
._3 0,~o $1o ·
TOTAL . $,~1.
Filed . ./..7.6~-.,.~ .-r..O.~. .................
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
01/~1/~0~ ~:43 717~7523D~ DARREL DETHLEFS PAGE ~3/~3
State ofCalifomia 15~
County of Los Angeles,~
RENUNCIATION
21-o3-G5
In Re Estate of ~.R~-~_y p._ Rtaoht~]
_ deceased.
To the Re~ister of Wills of r'_,...he_.-!=_~,t
County, Pennsylvania.
The undersisned Leslie Kalmbach
of
the above decedent, hereby r~ounce(.9 the right to administer the estate a~d respectfully a~k(s) that Letters
be issued to .~a.~.~ B=chte!~Bet!ey ,,.
WITH~$5
hand thb ~ / day of ~,~.-,-~,9'-' o~DO, Off
SUBSCRIBED AND SWORN TO BEFORE ME
(Si~mntute)
(Address)
($~nature)
(Addr~s)
LAST WILL AND TESTAMENT
OF
AUDREY E. BECHTEL
,,2.1-0,3-05
I, AUDREY E. BECHTEL, a resident of and domiciled in the Commonwealth of
Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wills
and codicils at any time heretofore made by me.
FIRST: Declaration Concernin.q Family. I declare that I am not married and that I have two
(2) children now living, namely LESLIE KALMBACH and SANDRA BECHTEL-BETLEY, and that I
have no other children living or deceased. The terms "child", "children" and "issue" shall include
adopted children. I further declare it is my intention to dispose of all property I am entitled to
dispose of by Will.
SECOND: Nomination and Appointment of Executor. I hereby nominate and appoint
LESLIE KALMBACH and SANDRA BECHTEL-BETLEY to be my Co-executors hereunder, to serve
without bond. The term "Executor" as used herein shall apply regardless of gender.
THIRD: Last Illness and Funeral Expenses; Powers of Executor. I direct my Executor to
pay my last illness and funeral expenses. I authorize my Executor to receive and retain any of my
property; to sell, at public or private sale, encumber or lease any prope~y of my estate without
notice, at such prices and upon such terms as he deems best, and without the giving of any bond,
subject, however, to such confirmation as may be required by law; to hold, manage and operate
such property; to continue the operation of any business of my estate, alone or in partnership with
others, for such times and in such manner as deemed advisable, or to sell or liquidate such
business, and any such operation, sale or liquidation shall be at the risk of my estate and without
liability on my Executor for any losses resulting therefrom; to invest and reinvest surplus moneys
in such investments as he deems advisable; to determine what is principal and what is income of
my estate and to allocate and charge to either principal or incomeany debts, taxes and expenses
of administration.
FOURTH: Distribution of All Property; Non Exercise of Power of Appointment It is my
intention by this Will to dispose of all of my property. I do not intend hereby to exercise any power
of appointment which I may have arising from that Trust Agreement described hereinafter in
Paragraph SIXTH.
9-2
FIFTH: Disposition of Personal Effects. Except as provided in any written instructions to
my Executor regarding the disposition of personal effects, I give ary interest I may have in all
personal automobiles, clothing, jewelry, china, silver, books, pictures and other works of art,
household furniture and furnishings and all other items of domestic, household or personal use to
the Trustee of that Trust Agreement described in Paragraph SIXTH. The bequests made by this
paragraph shall be free and clear of estate and inheritance taxes, which I direct my Executor to
charge against the residue of my estate.
SIXTH: Disposition of Residue of Estate.
(1) All the rest, residue and remainder of my estate, both real and personal and of
whatever kind and wherever situated, I give, devise and bequeath to the individual or bank then
acting as Trustee under that certain Trust Agreement designated as THE AUDREY E. BECHTEL
TRUST, signed earlier this day and bearing the same date as this Will, of which I am the Trustor
and the Trustee, to be combined with the other assets of the trust and held, administered and
distributed as a part of that trust, according to the terms the~of and any amendments made to it
prior to my death. It is my intent, if it be permissible, not to create a separate trust by this Will and
not to subject THE AUDREY E. BECHTEL TRUST or the property added to it by this Subparagraph
(1) to the jurisdiction of the probate court.
(2) If for any reason the disposition in Subparagraph (1) is not operative or is invalid, or
if the trust referred to in Subparagraph (1) fails or has been revoked, then I give the rest, residue
and remainder of my estate to the individual or bank which would have been Trustee of such trust
had such trust been operative, valid and unrevoked at my death, to be held, administered and
distributed under the terms and conditions of THE AUDREY E. BECHTEL TRUST, signed earlier
this day and bearing the same date as this Will.
(3) Anything else herein to the contrary notwithstanding, should any portion of such
trust be terminable upon my death, the disposition made in this Paragraph SIXTH shall be made
directly to the beneficiaries for whom the outright distribution from the trust shall be made, and
the remainder which will remain in such trust, if any, shall pass into such trust under the
provisions of Paragraph SIXTH (1) or (2), as the case may be.
(4) Should the Trustee of that trust described in Paragraph SIXTH (1) and (2) elect not to
pay any or all of the estate, gift or inheritance taxes from such trust, then, to the extent they are
not so paid, all taxes levied by the United States or any state, district, territory or possession
thereof upon or because of any property passing under this Will or any Codicil thereto or by
reason of any transfer or gift made by me during my lifetime or at my death, or which may be
imposed by reason of my death, or the acquisition of property by any person upon my death by
succession, inheritance, survivorship or otherwise, shall be paid out of the residue of my estate as
an expense of administration. My Executor is authorized to accept any distributions from the
Trustee of that trust described in Paragraph SIXTH (1) or (2) for purpose of such payment.
9-3
SEVENTH: Omitted Heirs; Will Contests Except as otherwise specified in this Will, I have
intentionally and with full knowledge omitted to provide for my heirs at the time of my death. If
any beneficiary under this Will or heir at law of mine or person claiming through any of them shall
contest or otherwise challenge the validity of this Will or attack any of its provisions or the trust
described in Paragraph SIXTH herein, directly or indirectly, any share or interest in my estate
given to such person under this Will is hereby revoked, and such share or interest shall be
distributed in the same manner provided herein as if such person had predeceased me without
issue.
EIGHTH: Partial Invalidity. Should any part, clause, provision or condition of this Will be
held to be void, invalid or inoperative, then I direct that such invalidity shall not affect any other
provision hereof, which shall be effective as though such invalid provisions had not been made.
IN WITNESS WHEREOF, I AUDREY E. BECHTEL sig~ and declare this
instrument as my Last Will and Testament this /,5'"' day of~'~-~--~ , ~
y.
AUDREY E. BECHTEL
The foregoing instrument consisting of four (4) typewritten pages was signed, sealed,
published and declared by AUDREY E. BECHTEL, the above-named Testator, to be her Last Will
and Testament in our presence, all being present at the same time, and we, at her request and in
her presence and in the presence of each other, have subscribed our names as witnesses on the
date above written.
residing at
residing at
9..4
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss.
We, AUDREY E. BECHTEL and ~_¥~.~ ~'. F~,~,,** and .~,~. ~Y'~l;~,,c ~ and
, the Testator and the witnesses respectively, whose n~mes are signed, to
the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned
authority that the Testator, AUDREY E. BECHTEL, signed and executed said instrument as her
Last Will and Testament in the presence and hearing of the witnesses, and that he had signed
willingly, and that he executed it as her free and voluntary act and deed for the purposes therein
expressed, and that each of the witnesses at the request of the Testator, in the presence and
hearing of the Testator and each other, signed the will as witness, and that to the best of his or her
knowledge the Testator was at the time at least eighteen years of age, of sound mind and under no
constraint, duress, fraud or undue influence.
Testator
Witness
Witness
witness
Subscribed, sworn to and acknowledged before me by the said AUDREY E. BECHTEL~
a~an.d sworn to before me by the above-named witnesses, this /',5'
,u?..c
(//~y commission expires on
Member, Pennsylvania Association of Notaries
Notarial Seal
John Taglianetti, Notary Public
Whitemarsh Twp., Montgomery County
My Commission Expires June 20, 2005
Testator,
~ day of
9-5
~' REV-lea0 EX (e.ag)
COMMONWEN.TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 171280601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
/ ?-- //6-
RI C NUMBER
(LAST. FIRST. AND IdlOOLE INITIAL)
I--
Z BECHTEL t AUDREY
"' /02 I 04/29/1931
Iii . ' (IF APPUC. A~ SURVIVING SPOU;:~5 NAME (LAST. FIRST. AND MIDOLE INITIAL)
194-24-3653
TI41 RETURN MUST BE FILE~ IN DIJP~JCATil WTrH THE
REG_E_~'rTER OF WILLS
SOCIAL SECLRJTY NUMBER
l?,~' a.~ ~:; l-l-I 4. Limited EState ~ 4a. Future Intomlt C~npmmile (~,. M d~am Mtlr 12.12.a2) I-~ 5. Federal Estate Tax Relum Requir~l
5~(Z~ J-~ 8. OecedantDledTestato (~chca~,af.) ~ 7. Dececlent MaintaineqaLi~ngTru~(A..1Khm~/afTnm! -- 8. To~lNuml~orofSaMDelx~tBoxel
~-] S. LitlgMkxt Prtx;eeq$ Received ~--~ 10. SpO'__'_~l_ POverty C~Klit ('*a~M<I#mI~m,,N, :Z-3t41ami.t-~: ~ 11. r:l_ecf__k:,__q tO tax under Sec 9113(A)(~3mo)
THIS SECTION MUST BE CC)MP~=TED~ ALI. CORRESPONDENCE AND CONFIDENTIAL TAX'INFC~__~_~IOlt SHOtJLD B~ DIRECTEDT~
Z
lU
(~
ROBERT OULAHAN, CPA
FIRM NAME (If Appacable)
WOLFENDEN ~ & DWARES
~EI.EPHONE NUMBER
302-254-8240
824 t'~MtKET ST SUITE 720
WILMINGTON DE 19801
10.
11.
12.
13.
Real Estate (Schedule A) (1)
Stocks and Bands (Schedule B) (2)
Closely Held ~. Pa,%-,amhip orS~M-Pn3OdM~hip (3)
Mortgages & NOM~ Receivable (Schedule D) (4)
Cash. Bank Oelx~ts & MiscManeo,___,,. Personal P~ty
Joi[~y Or, mm Property (Sc~equle F)
(e)
Sepamm Baling Requested
Intor-Vh,o~ Transfers & M~scaM~ecus Nm-Prelim Pmpe~/ (7)
(Schedule G or L)
Total Groax Ae~eta (total Line~ 1-7)
Funeral Expenses & Adminletmave Cxms (Schedule H) (9)
De'ts of Decedent. M°ngage Ua3iia,, & Uan, (Sm~,~ ,) (10)
Total Deductions (total Lin~ 9 & 10)
Net Value of EMato (Line 8 minus Line 11)
Cherita~le and Govemmantel Bequests/Sec 9113 Trusts for which an ~ to tax has.n~ been
made (Sct~.adule J)
349,090
1,007~438
(8)
10 r 523
861
(11)
('12)
(13)
OFFIClN. U~ ONLY
lr356t528
11r384
1r345r144
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
1~345~144
15. Amount of Line 14 taxable M lhe -~-_,sM t~x
rate, or transfem under Sec. 9116 (aX1.2) 0 x .0 0 (15)
16. Amountof:Line14tsxablealineMtate 1,345,144 x.o 45 (16)
,
17. Amount of Line 14 taxM)le al sibling rMe x.12 (17)
18. Amount of Line 14 taxable a~ colateral rate. x.15 (18)
19. Tu Due (19)
60,531
60~531
· · BE SURE TO ANSWER ALL QUF-STiONS ON REVERSE SIDE AND Pr:CH_;CK MATH < <
Decedent's Complete Address:
3908 NEWPORT GAP PIKE
19808
WII/MINGTON
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable D. Interest
E. Penalty
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
(1) 60,531
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(4)
5. W Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5) 60,531
A. Enter the interest on the tax due.
(SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 60,531
Make Check Pa able to: RECdSTER OFWlU.~ AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X' IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ....................... ~ ~'~
b. retain the right to designate who shall use the prooetty transferred or its income; ......... ~'] ~--~
c. retain a reversional~ inC."est; 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 dealh
without receiving adequate consid~atJon? ............................ [] []
3. Did decedent own an 'in trust for" or payable upon death bank _=c__~,__,nt or security at his or her desth? [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 13'ol~erty which
contains a beneficiary designation? ................................ ~ []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU _MI._L_Cq' C_n~.._=tETE SCHE_r-xjtE G .~D FILE rr AS PART OF THE RETURN.
824 MARKET STREET W~T.34, DE 19801
I-I / ...,) /
For dates of doath on or after July 1. 1994 and before Janua~/1, 1995, the tax cato imla3~,:l oft the net value of ~ to or for the m of the suwiving Sl~Uae Is 3%
[72 P.S. § 9916 (a) (1.1) (i)J.
For dates of death on or after January 1, 1995. the tax rate imlx~ed on the net value of transfers to or for the use of the sun~ving spouse is 0% [72 P.S. § 9116 (a) (1.1)
The statute does not exempt a transfer to a surviving spouse f~om tax, and the statutory requbemettts for disclosure of ass~s and Illlng a tax return am t alNdlcabll even if
the aurv~v~ng spouse ia the only beneacia~.
For dates of death on or alter July 1, 2000:
The tax rate iml:x:~ed on the net value of transfers ft'om a deceased child twenty-one yoam of age or youngec at death to or for the use of a natural I~rent, an adoptive parent,
or a stePl~amnt of Ihs chikl is 0% [72 P.S. § 9116(aX1.2)].
The tax rata imposed on the net value of ttansfem to or for the use of the d_~,c_~,~_~nr$ lineal benallcisde~ is 4.5%, aoe:~Wt a~ noted in 7'2 P.S. §9116(1.2) [72 P.S. §9116(aX1)].
The tax rata imposed on the net value of tmnsfem to or for the use of the decedenr$ sibllng~ is 12% (72 p.s. § 9116(a)(1.3)]. A sibling ts defined, undor Seclion 9102. a an
individual who has at least one parent in common ~ the decedent. ~ by blood or ado~Uon.
REV-I~03 EX *
COMMONWEALTH OF PENNSYLVANIA
INHERITAN(~ TAX RETURN
RESIDENT ~
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FILE NUMBER
A~'I~'Y' 1~1~ C~rJ~.. T.
All property jointly-owned with right of survivorship must be dlsclc~ed on Schedule F.
1. 4526.167SHS GMNA FUND INV
ACCRUED DMDEND
2.2877.771SHS WINDSOR FUND
3.2504.95SHS WE?.T.mSLEY INCOME
042SHS HEALTH CARE FUND
5 2456.697SHS FIDELITY PURITAN
6 434.370SHS FIDELITY
7 896.97SHS FIDELITY GROWTH & INCOME
8 590.74SHS FIDELITY OTC
9.2160.488SHS FIDELITY ASSETM~NAGER
TOTAL (Also enter on line 2, Reca;itulati~n) $
VALUE AT DATE
OF I:~ATH
47,389
227
42,390
50,400
43,845
42,796
41,356
31,681
16,901
32,105
34grOgO
/If m~a
REV-I~ EX *
COMMONW~ OF PENNSYLVANIA '
II~'-iF.F~'r,N~IC~ TAX RETUi~I
RESlOENT ~
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
~¥ATE OF FILE NUMBER
include the )roceeds. oir litigation and the dale the __prcce~___s were received by the estate. All properly jointJy-owned with the right of survivomhip must be diIGl(3Md O~ Schedule F.
ITEM
NUMBER
2
3,
4
5
6
7
8
9.
10
11
12
13
BELCO CREDIT UNION
ACCRUED INTEREST
MISCELLANEOUS FURNITURE
~T.T. IANZANNUITy #2100027
ALLIANZANNUITY #6450338
MID-AMERICANABSTRACT, INC -
UNCASHED CHECK FOR SETTr.~NT OF
HOME S~T.~
13548.077 SHS OF GNM~ FUND IRA
2090.016 SHS LONG TERM CORPORATE INV IRA
1073.170 SHS WINDSOR II FUND IRA
3522.063 SHS WELLINGTON FUND IRA
1111.251 SHS ASSET ALLOCATION FUND INV IRA
300.281 SH TG2005 AMERICAN CENTURY IRA
3220.236 SH FIDELITY EQUITY INCOME'IRA
1991.87 SH FIDELITY UTILITY INCOME IRA
V~UEATDA~
OFDEA~
60,672
65
1,000
106,770
137,984
123,340
141,848
18,100
27,538
165,185
23,236
26,827
153,122
21,751
TOTAL (Als0 enter on line 5,
2W46AD 2.000 (if more snare is needed, ins~'t additional sheets o~the same
REVo1511
COMMONWEALTH OF P~NNSYt. VANIA
IM'~ERIT~ TAX RETURN
SCHEDULE H
FUNERAL EXPENSES &.
ADMINISTRATIVE COSTS
~TATE OF
~lkTJ'l~l~¥ ~. 1R~..(~YJ~I~..T,·
Debts of decedent must be repmtsd on Schedule I.
FILE NUMBER
ITEM
NUMBER
DESCRIPTION
FUNEP~L EX~SES:
PARTHEMORE FUNERAL HOME - FUNERAL SERVICE
MESSIAH VILLAGE NURSING HOME -
SILVERSPRING AMBULANCE - TRANSPORTATION OF
BODY
AMOUNT
3,294
300
29
1.
ADMINISTRATIVE COSTS:
Personal Repmsontative's C~nmisaions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) C43mmisaion Paid:
Attorney Fees
Family Exemption: (if decedent's address is no~ the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip __
Relationship of Claimant to Decedent
Protmm Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL. (Also enter on line 9,
3,500
3,400
2W46AG2.000 (Ifm~es~isneeded, insartadditionai ~eetsofsamesize) :
REV-1512 EX * (14)7)
~11.1 OF PENNSYI. VANIA
IM'IEF~rANCE TAX RETURN
~:~ATE OF FILE NUMBER
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Include unretmbursed medical expense~.
ITEM
MJMBER
DESC~P~ON
COMCAST CABLE - CABLE SERVICES
VERIZON - PHONE SERVICES
PPL ELECTRIC- E~.;-CTRIC UTILITIES
PA WATER BILL - WATER UTILITIES
AT&T - CREDIT CARD
MESSIAH VILLAGE - APARTMENT EXPENSES
AT&T - PHONE SERVICES
AMOUNT
328
84
7
355
38
44
2W46AH 2.000
TOT~4. (Also enter on line 10. R__,Y~T _'L~""~) $
(If more space is needed, insert additional sheets oflhe same size}
· REV-1513 EX* (9-00}
COMMONWEALTH OF PENNSYLVANIA
INHE~IT~ TAX RETURN
RESlDI~NT ~
SCHEDULE J
BENEFICIARIES
~TATE OF FILE NUMBER
A~T~,]~¥ R~R'~.T.
REI~TIO~IP TO ~ AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) REC_,ENING PROPERTY Do Not List Tnmtae(s) OF ESTATE
2
II.
TAXABLE DISTRIBUTIONS [include outright spousal dis~ibuliens, and transfe~
undor Sec. 9116 (a) (1.2)]
3908 NEWPORT GAP PIKE
WILMINGTON, DE 19808
LESLIE KALMBACH
37145 VELUTINAWAY
PALMD~T.H, CA 93550
DAUGHTER
DAUGHTER
50%
50%
-:NTER ~ AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-T~ DI~TI~iBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARIT~ AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON.T. avXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET
2W4~AI t000 (If more space is needed, insert additional sheets ot lhe same size)
A COPY OF FORM 706
UNITED STATES ESTATE (AND GENERA TION.-SKIPPING TRANSER)
TAX RE TURN
WAS ATTACHED TO THE ORIGINALLY FILED FORM REV-1500
PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT
Form 712
(Rev. October 1997)
Department of the Treasury
Internal Revenue Service
LIFE INSURANCE STATEMENT
OMB No. 1545-0022
Part 1 Decedent - Insured (To be filed by the executor with Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706-
NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citi:,~n_ of the United
Decedent's first name and middle initial
Audrey H.
Decedent's last name
Bechtel
3 Decedent's social security 4 Date of death
number (if known)
194-24-3653 4-29-02
5 Name and address of insurance company
THE UNION CENTRAL LIFE INSURANCE COMPANY PO BOX 40888 CINCINNATI OH 45240-0888
6 Type of policy Whole Life 98
8 Owner's name. If decedent is not owner,
attach copy of application.
Sandra L. Bechtel - Betley and Leslie B.
Kalmbach
15
16
17
18
19
20
21
22
23
24
?$
26
7 Policy number L000004758
9 Date issued 11 Date assigned
~1~99
10 Assignor's name. Attach copy of
assignment..
Value of the policy at the 13 Amount of premium (see instructions) 14 Name of beneficiary(s)
time of assignment
$12,737.50/Annually Sandra L. Bechtei-Betley and Leslie B. Kalmhach
Face amount of policy plus paid up additions ........................................ '. ......................................................
Indemnity benefits .............................................................................................................................. $
Additional insurance ............................................................................................................................. $
Other benefits .................................................................................................................................... $
Principal of any indebtedness to the company that is deductible in determining net proceeds ........................................ $
Interest on indebtedness (Item 19) accrued to date of death ............................................................................... $
Amount of accumulated dividends ............................................................................................................. $
Amount of post-mortem dividends ............................................................................................................ $
Amount of returned premium ..................................................................................................................
Amount of proceeds if payable in one sum ...................................................................................................
Value of proceeds as of date of death (if not payable in one sum) ........................................................................ $
Policy provisions concerning deferred payments or installments.
Note: If other than lump-sum settlement i$ authorized for a surviving spouse, attach a copy of the insurance policy.
250,173.09
250,173.09
27 Amount of installments
28 Date of birth, sex, and name of any person the duration of whose life may measure the number of payments. '"'
29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits. $
:30 ..............
31.
32
Basis (mortality table and rate of interest) ~ by insurer in val.in$ in.~mllment benefits.
Was the insured the annuitant or beneficiary of any annuity contract issued by the company? ............. ( )...Yea ....... (X)...No
Names of companies with which decedent carried other policies and amount of such policies if this
information is disclosed by your records.
The undersigned 0,~icer of the a~,ve-named insurance co~ipany (or appropriate Federal agency
statement setst, for~ true and cod'edt info ~ri~tiol~.-'~
gnature ~ VICE PRESIDENT
HOWARD L. ROSEN
or retirement system official) hereby certifies that this
Date of Certifient_ion, 6-24-02
Instructions
Statement of insurer. - This statement must be made, on behalf of the
insurance company that issued the policy, by an officer of the company
having access to the records of the company. For purposes of this
statement, a facsimile signature may be used in lieu of a manual
signature and if used, shall be binding as a manual
signature.
Separate statements. - File a separate Form 712 for each policy.
Life 13. - Report on line 13 the annual premium, not the cumulative
premium to date of death. If death occurred after the end of the premium
period, report the last a~ual premium.
Paperwork Reduction Act Notice. - We ask for the information on this
form to carry out the Internal Revenue laws of the United States. You
are required to give us the information. We need i~ to ensure that you
are complying with these laws and to allow us to figure and collect the
brv
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or rec.~rds relating to a
form or its instructions must be retained as long as their contents may
become material in the administration of any Internal Revenue law.
Generally, tax returns ami return information are confidential, as
required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time is:
Recordkeepin~, 18 horns, 25 minutes; Learning about the form, 6
minutes; Preparing the form, 18 minutes.
If you have comments concerning die accuracy of ~ese time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for the tax return with
which this form is filed. DO NOT send the tax form to that office.
Instead, return it to the executor or representative.
LAST WILL AND TESTAMENT
OF
AUDREY E. BECHTEL
I, AUDREY E. BECHTEL, a resident of and domiciled in the Commonwealth of
Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wills
and codicils at any time heretofore made by me.
FIRST: Declaration Concerning Family. I declare that I am not married and that I have two
(2) children now living, namely LESLIE KALMBACH and SANDRA BECHTEL-BETLEY, and that I
have no other children living or deceased. The terms "child", "children" and "issue" shall include
adopted children. I further declare it is my intention to dispose of all property I am entitled to
dispose of by Will.
SECOND: Nomination and Appointment of Executor. I hereby nominate and appoint
LESLIE KALMBACH and SANDRA BECHTEL-BETLEY to be my Co-executors hereunder, to serve
without bond. The term "Executor" as used herein shall apply regardless of gender.
THIRD: Last Illness and Funeral Expenses; Powers of Executor. I direct my Executor to
pay my last illness and funeral expenses. I authorize my Executor to receive and retain any of my
property; to sell, at public or private sale, encumber or lease any prope~'y of my estate without
notice, at such prices and upon such terms as he deems best, and without the giving of any bond,
subject, however, to such confirmation as may be required by law; to hold, manage and operate
such property; to continue the operation of any business of my estate, alone or in partnership with
others, for such times and in such manner as deemed advisable, or to sell or liquidate such
business, and any such operation, sale or liquidation shall be at the risk of my estate and without
liability on my Executor for any losses resulting therefrom; to invest and reinvest surplus moneys
in such investments as he deems advisable; to determine what is principal and what is income of
my estate and to allocate and charge to either principal or incomeany debts, taxes and expenses
of administration.
FOURTH: Distribution of All Property; Non Exercise of Power of Appointment It is my
intention by this Will to dispose of all of my property. I do not intend hereby to exercise any power
of appointment which I may have arising from that Trust Agreement described hereinafter in
Paragraph SIXTH.
9-2
FIFTH: Disposition of Personal Effect~ Except as provided in any written instructions to
my Executor regarding the disposition of personal effects, I give aw interest I may have in all
personal automobiles, clothing, jewelry, china, silver, books, pictures and other works of art,
household furniture and furnishings and all other items of domestic, household or personal use to
the Trustee of that Trust Agreement described in Paragraph SIXTH. The bequests made by this
paragraph shall be free and clear of estate and inheritance taxes, which I direct my Executor to
charge against the residue of my estate.
SIXTH: Disposition of Residue of Estate~
(1) All the rest, residue and remainder of my estate, both real and personal and of
whatever kind and wherever situated, I give, devise and bequeath to the individual or bank-then
acting as Trustee under that certain Trust Agreement designated as THE AUDREY E. BECHTEL
TRUST, signed earlier this day and bearing the same date as this Will, of which I am the Trustor
and the Trustee, to be combined with the other assets of the trust and held, administered and
distributed as a part of that trust, according to the terms thereof and any amendments made to it
prior to my death. It is my intent, if it be permissible, not to create a separate trust by this Will and
not to subject THE AUDREY E. BECHTEL TRUST or the property added to it by this Subparagraph
(1) to the jurisdiction of the probate court.
(2) If for any reason the disposition in Subparagraph (1) is not operative or is invalid, or
if the trust referred to in Subparagraph (1) fails or has been revoked, then I give the rest, residue
and remainder of my estate to the individual or bank which would have been Trustee of such trust
had such trust been operative, valid and unrevoked at my death, to be held, administered and
distributed under the terms and conditions of THE AUDREY E. BECHTEL TRUST, signed earlier
this day and bearing the same date as this Will
(3) Anything else herein to the contrary notwithstanding, should any portion of such
trust be terminable upon my death, the disposition made in this Paragraph SIXTH shall be made
directly to the beneficiaries for whom the outright distribution from the trust shall be made, and
the remainder which will remain in such trust, if any, shall pass into such trust under the
provisions of Paragraph SIXTH (1) or (2), as the case may be.
(4) Should the Trustee of that trust described in Paragraph SIXTH (1) and (2) electnot to
pay any or all of the estate, gift or inheritance taxes from such trust, then, to the extent they are
not so paid, all taxes levied by the United States or any state, district, territory or possession
thereof upon or because of any property passing under this Will or any Codicil thereto or by
reason of any transfer or gift made by me during my lifetime or at my death, or which may be
imposed by reason of my death, or the acquisition of property by any person upon my death by
succession, inheritance, survivorship or otherwise, shall be paid out of the residue of my estate as
an expense of administration. My Executor is authorized to accept any distributions from the
Trustee of that trust described in Paragraph SIXTH (1) or (2) for purpose of such payment.
9-3
SEVENTH: Omitted Heirs; Will Contest.~ Except as otherwise specified in thiS Will, I have
intentionally and with full knowledge omitted to provide for my heirs at the time of my death. If
any beneficiary under this Will or heir at law of mine or person claiming through any of them shall
contest or otherwise challenge the validity of this Will or attack any of its proVisions or the trust
described in Paragraph SIXTH herein, directly or indirectly, any share or interest in my estate
given to such person under this Will is hereby revoked, and such share or interest shall be
distributed in the same manner provided herein as if such person had predeceased me without
issue.
EIGHTH: Partial Invalidity. Should any part, clause, provision or condition of this Will be
held to be void, invalid or inoperative, then I direct that such invalidity shall not affect any other
provision hereof, which shall be effective as though such invalid provisions had not been made.
IN WITNESS WHEREOF, I AUDREY E. BECHTEL sigj~t~s, eal, publish and declare this
instrument as my Last Will and Testament this /~'"- day of f~--~t.,~~, ~
AUDREY E. BECHTEL
The foregoing instrument consisting of four (4) typewritten pages was signed, sealed,
published and declared by AUDREY E. BECHTEL, the above-named Testator, to be her Last Will
and Testament in our presence, all being present at the same time, and we, at her request and in
her presence and in the presence of each other, have subscribed our names as witnesses on the
date above written.
residing at
residing at
~" -~'~'"~'-'~'- residing at
9.4
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss.
We, AUDREY E. BECHTEL and ~=_~-L~_~ ~). ~.~.~,.,. and ~.,. 'T'~.~t;~,.~= ~; and
, the Testator and the witnesses respectively, whose n~mes are signed, to
the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned
authority that the Testator, AUDREY E. BECHTEL, signed and executed said instrument as her
Last Will and Testament in the presence and hearing of the witnesses, and that he had signed
willingly, and that he executed it as her free and voluntary act and deed for the purposes therein
expressed, and that each of the witnesses at the request of the Testator, in the presence and
hearing of the Testator and each other, signed the will as witness, and that to the best of his or her
knowledge the Testator was at the time at least eighteen years of age, of sound mind and under no
constraint, duress, fraud or undue influence.
Testator
Witness -
Witness
.. .... '.- ' - ,. ~,....,'_..,_~...
witness
Subscribed, sworn to and acknowledged before me by the said AUDREY E. BECHTEl.= Testator,
an$1~ivbscrib.ed.and sworn to before me by the above-named witnesses, this /",.~'~ day of
9-5
TRUST AGREEMENT
THIS TRUST AGREEMENT made thiS ~ day of //~¥/...-/~. ,-~.6~(/(~ between
AUDREY E. BECHTEL, of the County of CUMBERLAND, Commonwealth of Pennsylvania, herein
designated as Trustor, and AUDREY E. BECHTEL, herein designated as Trustee. The term
"Trustee" shall include Co-Trustees.
IT IS AGREED BETWEEN THE PARTIES HERETO AS FOLLOWS:
ARTICLE I.
TRUST PROPERTY
A. Original Trust Estate. The Trustor hereby transfers to the Trustee, without
consideration from the Trustee, the assets set forth in Schedule "A" attached hereto, receipt of
which is hereby acknowledged, upon the conditions herein provided.
B. Name of Trust. The name of this trust is THE AUDREY E. BECHTEL TRUST.
C. Additions to Trust Estate. Additional property may be added to the trust estate at
any time by the Trustor, or by any person or persons, by inter vivos or testamentary transfer.
Such additions and title to any property so added may be, but need not be, evidenced by
amendment to this agreement or by schedule, deed, assignment, or other wrilngs transferring
property to the Trustee. All such original and additional property is referred to herein collectively'
as the trust estate and shall be held, managed and distributed as herein provided.
ARTICLE I1. '
TRUSTOR'S RIGHTS
A. Amendment and Revocation. During the lifetime of the Trustor, this trust may be
altered, amended or revoked, in whole or in part, by written instrument signed by tie Trustor and
filed with the Trustee, and upon any revocation, all such assets shall return to the Trustor free of
trust. By way of construction, all property transferred to the trust is separate property of the
Trustor and shall remain separate property in this trust. After the death of the Trustor, this trust
may not'be altered, amended or revoked.
B. Incapacity of Trustor. If at any time it is determined that the Trustor has become
incapacitated and the successor Trustee is authorized to exercise his/her authority as set forth
herein, the successor Trustee shall obtain a certificate signed by a licensed physician stating that
the Trustor is physically or mentally incapable of handling his own financial affairs and shall lodge
such certificate with the trust records. Probate Code of Pennsylvania states that "Incapacitated
Person" means an adult whose ability to receive and evaluate information effectively and
communicate decisions in any way is impaired to such a significant extent that he is partially or
totally unable to manage his financial resources or to meet essential requirements for his physical
health and safety.
The Trustee shall apply for the Trustor's benefit as much of the net income and p~ncipal of
the trust estate as is necessary, in the trustee's discretion, to provide for the Trustor's health,
education, maintenance, comfort, welfare, or happiness.
The Trustee shall so act whether or not a court of competent jurisdiction has declar~ the
Trustor competent or has appointed a conservator. If a conservator has been appointed for the
Trustor, however, the Trustee shall take into account any payments made for the Trustor's benefit
by the conservator.
The Trustee power relating to incapacity shall remain in effect until a certificate signed by
a licensed physician stating that the Trustor is no longer physically or mentally incapable of
handling his own financial affairs and shall lodge such certificate ,with the trust records. Upon
completion of this~ said incapacity is terminated and that Trustor is again able to manage that
Trustor's own affairs.
C. Conservatorship or Guardianship. In the event that the Trustor shall be legally
declared a Conservatee or a Ward of the court, and the income from the trust shall be insufficient
to provide for the proper health, support and maintenance of the Trustor, the Conservator or
Guardian of the Trustor shall have the right, with the approval of the appropriate court, to invade
the trust for the benefit of the Trustor to the extent that the Trust°r could have invaded the trust
had the Trustor not been, at that time, subject to a Conservatorship or Guardianship. The power
of the Trustor to revoke or amend this trust is personal to the Trustor and shall not be exercisable
in the Trustor's behalf by any Conservator or Guardian or other person, except that revocation or
amendment may be * authorized, after notice to the Trustee, by the court that appointed the
Conservator or Guardian.
D. Investment of Trust Estate. While the Trustor is living and competent, the Trustor
may, at any time or times, direct the Trustee in writing to invest the trust estate .in specific
securities, properties or investments, to retain as part of the trust estate any securities, properties
or investments for such length of time as such directions may provide, or to sell, encumber, lease,
manage, control or dispose of any property of the trust estate. The Trustee shall not beliable for
any loss sustained or incurred by reason of compliance by such Trustee with any such written
directions of the Trustor.
E. Character of Property. Regardless of the location of such property, any personal
property transferred to this trust shall remain personal property.
ARTICLE III.
DISPOSITIVE PROVISIONS DURING TRUSTOR'S LIFETIME
A. Payment of Expenses. The Trustee shall pay or reserve sufficient funds to pay all~
expenses incident to the establishment, management and administration of the trust estate,
including the compensation of the Trustee, all or any part of which may, in the discretion of the
Trustee, be charged either to income or principal of the trust estate. The remaining income shall
be and is hereinafter referred to as "net income".
B. Distribution of Income. During the lifetime of the Trustor, the Trustee shall pay to
the Trustor, or shall apply for the Trustor's benefit, the net income of the trust in quarte~annual or
more frequent intervals.
C. Distribution of Principal If the Trustee considers the net income insufficient, the
Trustee may pay to or apply for the benefit of the Trustor as much of the principal of the trust
estate as is necessary, in the Trustee's discretion, for the proper health, education, support,
maintenance and comfort of the Trustor, in accordance with the accustomed manner of living of
the Trustor at the date of this instrument. The Trustee shall exercise this power to invade
principal in a liberal manner.
ARTICLE IV.
DISPOSITIVE PROVISIONS AFTER DEATH OF TRUSTOR
A. Proration of Trust Estate. Except as otherwise Specifically I:rovided in this
instrument (or in the Trustor's Will directing that the property passing under the Will be applied to
the satisfaction of a tax), all estate and other inheritance taxes, including interest and penalties,
imposed on or by reason of the inclusion of any portion of the trust estate in the gross taxable
estate of the Trustor may be paid by the Trustee and charged to, prorated among, or recovered
from the trust estate of the persons entitled to the benefits under these trusts as provided in the
.applicable provisions of the Internal Revenue Code. The trust estate includes property subj'ect to
probate administration that is directed to be added to the trust estate by reason of the Trustor's
.death.
B. Payment of Expenses of Trustor's Estate. On the death of the Trustor, the Trustee
may, in .the Trustee's discretion, pay, out of the trust, the debts of the Trustor; the estate and
inheritance taxes, including interest and penalties, arising because of the Trustor's death; the last
illness and funeral expenses of the Trustor; and attorneys' fees and other costs incurred in
administering the Trustor's estate. The Trustee may pay any such taxes directly or, alternatively,
in the sole discretion of the Trustee, distribute such sums to the Executor as shall be necessary to
pay all or any portion of such taxes.
C. Payment of Expenses of Administration. Upon the death of the Trustor, the Trustee
shall pay or reserve sufficient funds to pay all expenses of management and administration of the
trust estate, including the compensation of the Trustee and the attorney, all or any part of which
shall be charged, in the Trustee's discretion, to income and/or principal of the trust estate. The
remaining income shall be and is hereinafter referred to as "net income".
D. Distribution of Gifts. The TruStee shall distribute gifts of trust p=perty, subject to
the provisions of ARTICLE IV.G. hereinbelow, to beneficiaries as follows: None.
E. Distribution of Remainder of Trust Estate. Upon the death of the Trustor, the
Trustee shall, after paying or reserving for all amounts payable, as provided 'in ARTICLE IV A.
through D., divide the remainder of the trust estate into four (4) shares set forth as follows and
shall hold, administer and distribute each share according to the provisions of ARTICLE IV.G.
hereinbelow:
1. Two (2) share to go to LESLIE KALMBACH; and
Two (2) share to go to SANDRA BECHTEL-BETLEY, and if she is deceased,
then one (1) share to go to URSINAS COLLEGE, Collegeville, PA, and one (1)
share to go to her then living issue per stirpes, .subject to Paragraph G.'
hereinbelow.
F. Distribution of Deceased Beneficiary's Share. Except where otherwise noted, in the
event a beneficiary named in Paragraph E. of this ARTICLE IV. is not then living, the share of such
deceased beneficiary shall be distributed to his or her then living issue per stirpes, subject to
Paragraph G. hereinbelow.
G. Distributions of Income and Principal
1. The Trustee may pay to or apply for the benefit of each beneficiary for whom
a trust is then held who has not yet attained the age of twenty-one (21) years as much of the net
income of said trust as the Trustee shall determine to be in the best interest of and tending to
promote the welfare of such beneficiary, after taking into consideration, to the extent the Trustee
deems advisable, any other income or resources of such beneficiary. Any incOme not distibuted
shall be accumulated and added to and become part of the principal of said trust. After a
beneficiary for whom a trust is then held attains the age of twenty-one (21) years, the Trustee shall
pay to or apply for the benefit of such beneficiary the net income of said trust in convenient
intervals not less frequently than quarter-annually.
2. If the Trustee deems the net income available hereunder not sufficient to
provide for the reasonable health, support, maintenance and education of any benefidary for
whom a trust is then held, taking into consideration any other income and financial resources of
such beneficiary, so far as known to the Trustee, it may, as often as it deems necessary, pay to or
apply for the use and benefit of such beneficiary such part of the principal of the respective trust
of such beneficiary, up to and including the whole thereof, as. is necessary for the' reasonable
health, support, maintenance and education of such beneficiary.
C. Payment of Expenses of Administration. Upon the death of the Trustor, the Trustee
shall pay or reserve sufficient funds to pay all expenses of management and administration of the
trust estate, including the compensation of the Trustee and the attorney, all or any part of which
shall be charged, in the Trustee's discretion, to income and/or principal of the trust estate. The
remaining income shall be and is hereinafter referred to as "net incOme...
D. Distribution of Gifts The TruStee shall distribute gifts of trust property, subject to
the provisions of ARTICLE IV.G. hereinbelow, to beneficiaries as follows: None.
E. Distribution of Remainder of Trust Estate. Upon the death of the Trustor, the
Trustee shall, after paying or reserving for all amounts payable, as provided'in ARTICLE IV A.
through D., divide the remainder of the trust estate into four (4) shares set forth as follows and
shall hold, administer and distribute each share according to the provisions of ARTICLE IV.G.
hereinbelow:
1. Two (2) share to go to LESLIE KALMBACH; and
Two (2) share to go to SANDRA BECHTEL-BETLEY, and if she is deceased,
then one (1) share to go to URSINAS COLLEGE, Collegeville, PA, and one (1)
share to go to her then living issue per stirpes, subject to Paragraph G.
hereinbelow.
F. Distribution of Deceased Beneficiary's Shar;,~ Except where otherwise noted, in the
event a beneficiary named in Paragraph E. of this ARTICLE IV. is not then living, the share of such
deceased beneficiary shall be distributed to his or her then living issue per stirpes, subject to
Paragraph G. hereinbelow.
G. Distributions of Income and Principal
1. The Trustee may pay to or apply for the benefit of each beneficiary for whom
a trust is then held who has not yet attained the age of twenty-one (21) years as much of the net
income of said trust as the Trustee shall determine to be in the best interest of and tending to
promote the welfare of such beneficiary, after taking into consideration, to the extent the Trustee
deems advisable, any other income or resources of such beneficiary. Any income not distibuted
shall be accumulated and added to and become part of the principal of said trust. After a
beneficiary for whom a trust is then held attains the age of twenty-one (21) years, the Trustee shall
pay to or apply for the benefit of such beneficiary the net income of said trust in convenient
intervals not less frequently than quarter-annually.
2. If the Trustee deems the net income available hereunder not sufficient to
provide for the reasonable health, support, maintenance and education of any benefidary for
whom a trust is then held, taking into consideration any other income and financial resources of
such beneficiary, so far as known to the Trustee, it may, as often as it deems necessary, pay to or
apply for the use and benefit of such beneficiary such part of the principal of the respective trust
of such beneficiary, up to and including the whole thereof, as is necessary for the reasonable
health, support, maintenance and education of such beneficiary.
3. The Trustee; in its discretion, may make net income or principal paYments to
a minor or a beneficiary under disability by making such payments to the guardian or conservator
of his or her person, to a custodian under a Uniform Gifts to Minors Act or similar statute
applicable in the Commonwealth of Pennsylvania, or to any suitable person with whom he or she
resides, or the Trustee may apply such payments directly for the beneficiary's benefit, including
any reimbursement to a friend or relative for amounts properly advanced for the beneficiary's
benefit. The Trustee may make net income or principal payments directly to a minor child if, in the
Trustee's discretion, such child is of sufficient maturity to manage such distribution.
No distribution under this instrument to or for the benefit of a minor
beneficiary shall discharge the legal obligation of the beneficiary's parents to support him or her
in accordance with the laws of the state of the parents' domicile from time to time, unless a court
of competent jurisdiction determines that this dstribution is necessary for the minor's support,
health, or education.
4. Upon the death of a beneficiary for whom a trust is then held prior to final
distribution to such beneficiary, if said decedent is survived by issue, that portion of such trust
(including both principal and any accrued or undistributed income) which is not exempt from the
generation-skipping transfer tax imposed by Chapter 13 of the Internal Revenue Code of 1986 (or
any successor provisions) shall be distributed to such one or mom persons or entities, including
the decedent's estate, and on such terms and conditions, either outright or in trust, as the
decedent shall have appointed by the last dated instrument delivered to the Trustee, including a
Will (whether or not admitted to probate), specifically referring to and exercising this power of
appointment. Any of such portion of the trust as is not appointed, together with that portion of the
trust that is exempt from the generation-skipping transfer tax, shall be distributed to rte issue of
the beneficiary, and if none, then according to the terms set forth in this ARTICLE hereinabove
providing for the distribution of the remainder of the Trust Estate.
5. There need be no physical segregation or division of the various trust stares
eXcept as segregation or division may be required by the termination of any of the trusts, but the
Trustee shall keep separate accounts for the different undivided interests.
6. Subject to a possible retention of some or all of the assets of the t=st estate
by the Trustee pursuant to ARTICLE VI S., whenever any beneficiary for whom a trust is then held
shall have attained the age of twenty-five (25) years, the Trustee shall distribute to such
beneficiary, free of trust, the entire principal and accumulated income, if any, of his or her
separate trust.
7. In the event that there shall be no surviving named beneficiaries, including
issue as set forth herein, the trust shall terminate and the proceeds shall be distributed to the then
surviving heirs at law of the Trustor, as determined by the laws of intestate succession then
existing in the Commonwealth of Pennsylvania; excluding, however, any provision for distribution
to heirs of a predeceased spouse.
4-9
8. The terms "child" and "children" shall hclude both natural and legally
adopted children, and the term "issue", unless otherwise designated herein, shall include adopted
"issue" of descendants and lineal descendants, both natural and legally adopted indefinitely.
Such term shall specifically e~clude individuals adopted out of the family of Trustor or out of the
family of a descendant of Trustor. The word "living" shall include unborn persons in the period of
gestation.
H. Distribution If Special Needs Trust Require~.
In the event any .beneficiary entitled to receive a distribution from the trust estate is also
receiving government benefits that would impair the beneficiary's continued right to receive the
government benefits, then the funds that were to be distributed to the beneficiary shall instead be
held, .administered, and distributed by the Trustee for the benefit, welfare, and education of the
beneficiary, pursuant to the provisions set forth below.
1. The primary beneficiary of this trust has a disability that substantially impairs
the beneficiary's ability to provide for the beneficiary's own care or custody and constitutes
a substantial handicap. The purpose of this trust is to provide financial aid that is
supplemental to, rather than a replacement for, government benefits provided to the
beneficiary, without disturbing government benefits that would be available to the
beneficiary if the trust did not exist. The Trustee shall hold, administer, and distribute ~il
property allocated to the trust for the benefit of the following beneficiary during the
beneficiary's lifetime, unless this trust is earlier terminated.
2. In accordance with the purpose of this trust and subject to the guidelines
provided below, the Trustee may pay to or apply for the benefit of the beneficiary as much
of the trust net income as the Trustee determines, in the Trustee's sole discretion, to be
necessary or desirable to meet the beneficiary's special needs. "Special needs" are items
or services that the Trustee considers necessary for the beneficiary's health, protection,
and welfare and that cannot, in the Trustee's opinion, be provided by grants, services, and
supplies available through any public agency, office, or department of theCommonwealth
of Pennsylvania, any other state, or the United States. "Special needs" may include funds,
items, or services that enhance the beneflciary's quality of life. Examples of funds, items,
or services meeting special needs are incidental spending money, travel funds, personal
items such as radios and televisions, gifts on the beneficiary's behalf to friends and
relatives, a paid companion, health care services, supplies, and special equipment, training
programs, and rehabilitation supplemental to Ihose that the beneficiary is entitled to
receive under a government assistance program. The Trustee is neither obligated nor
compelled to make any distribution. Any undistributed income shall be accumulated and
added to principal.
4-10
3. The Trustee shall seek support and maintenance for the beneficiary from all
available public resources, including but not limited to Social Security payments,
Supplemental Security Income, Social Security Disability Insurance, Veterans
Administration benefits of every kind, Medicare, or other Medicaid payments. If the Trustee
receives government assistance benefits on the beneficiary's behalf, the Trustee shall
collect, expend, and account for those benefits separately from, and not commingle them
with, all other assets of Ibis trust.
4. The Trustee shall not use or distribute trust assets that will:
a. Make the beneficiary ineligible for public benefits otherwise available
to the beneficiary from any public agency, office, or department of the
Commonwealth of Pennsylvania, any other state, or the United States;
b. Cause the trust assets to bear all or part of any costs of treatment,
equipment, or other assistance that would otherwise be paid by a government
agency or benefits program; or
c. Pay for serviCes, including residential care, rendered to the
beneficiary by any government agency or unit.
5. The Trustee shall not reimburse from trust assets any amounts claimed by
any government agency for material goods, services, or funds provided to the beneficiary.
6. For purposes of determining the beneficiary's Medicaid eligibility, no part of
the principal or undistributed income of the trust estate shall be considered available to the
beneficiary. The Trustee shall deny any beneficiary request for the Trust;e to (1) release
principal or income of the trust to or on behalf of the beneficiary to pay for equipment,
medication, or services that Medicaid could provide if the trust did not exist; or (2) petition
the court or any other administrative agency for the release of trust principal or income for
this purpose. The Trustee may, in the Trustee's discretion, take necessary administrative
or legal steps to protect the beneficiary's Medicaid eligibility, including obtaining a ruling
from a court of competent jurisdiction that the trust principal is not "available" to the
beneficiary for purposes of determining Medicaid eligibility. Expenses for this purpose,
including reasonable attorney fees, will be a proper charge to the trust estate. All
references in this instrument to "Medicaid" include any other state's Medicaid program
equivalent.
4-11
7. No interest in the principal or income of this trust may, be anticipated,
assigned, encumbered, or subject to any creditor's claim or to legal process before actual
receipt by the beneficiary. Because this trust is intended to be conserved and maintained
for the beneficiary's special needs, no part of the trust principal or income may be subject
to the claims of voluntary or involuntary creditors for any costs incurred orsums expended
by any public agency, office, or department of the Commonwealth of Pennsylvania, any
other state, or the United States, for the provision of care* and services (including
residential care) to or for the beneficiary (whether prospectively or h reimbursement). The
beneficiary of the trust has a disability that substantially impairs the beneficiary's ability to
provide for the beneficiary's own care or custody and constitutes a substantial handicap.
8. If a court or government agency determines in the Trustee's opinion that the
trust renders the beneficiary ineligible for government benefits for which the beneficiary
would be eligible if the trust did not exist, the Trustee shall evaluate the financial loss
caused to the beneficiary by the beneficiary's ineligibility for government benefits as
compared to the financial gain to the beneficiary resulting from the trust's continued
operation, to determine whether to maintain the trust in operation or to terminate the trust.
If the Trustee determines that the benefits conferred by the trust dO not outweigh the
detriment caused by the loss of government benefits, the Trustee may, in the Trustee's sole
discretion, terminate the trust and distribute the trust assets according to the provisions
below.
9. The Trustee shall terminate this trust and distribute its assets as provided in
subparagraph 12. if:
a. A court of competent jurisdiction issues an order compelling the
Trustee to reimburse a government agency for payments made, services
rendered, or materials supplied to or for the beneficiary by that agency; or
b. The Trustee determines, in the Trustee's sole discretion, that the trust
may be subject to garnishment, attachment, or execution by any creditor
(including a government agency) and that no appeal or any other legal
remedy can defeat the order for reimbursement or anticipated garnishment,
attachment, or execution, or that legal challenge to that order, garnishment,
attachment, or execution would be excessively costly to the trust in view of
the then-remaining trust assets and the needs of any other beneficiary.
10. If the trust terminates during the beneficiary's lifetime, the Trustee shall, after
paying the expenses of trust administration and termination, distribute the remainirg trust
principal, together with any undistributed income, as designated in subparagraph 12.
below. Each person receiving property is requested, but not directed, to conserve,
manage, and distribute the proceeds of the former trust estate for the benefitof the former
beneficiary of the trust, in accordance with the provisions set forth in this trust for
administration and distribution of the trust assets while the original beneficiary was
beneficiary of this trust.
4-12
11. The Trustee may, in the Trustee's discretion, pay last-illness and funeral
expenses, any death taxes attributable to any part of the trust estate, and expenses from
the administration or distribution of the trust estate. The Trustee shall not pay expenses
for which, in the Trustee's opinion, there is an adequate source of payment outside the
trust. The Trustee shall also not pay expenses incurred by or on behalf of the beneficiary
during the beneficiary's life if a government benefits program was obligated to meet those
expenses while the beneficiary was alive.
12. At the death of the beneficiary, the Trustee shall distribute any remaining
balance of the trust estate (including accrued income and undistributed income) to one or
more of the group consisting of the class specified bebw, on such terms and conditions
(outright, in trust, or by creating further powers of appointment) as the beneficiary shall
appoint in a valid will or inter vivos document executed after the Trustor's death,
specifically referring to and exercising this power of appointment. If the beneficiary does
not effectively appoint all the trust estate, the Trustee shall distribute the trust property
amongst the beneficiary's issue per stirpes, and if none, then to the Trustor's issue per
stirpes.
ARTICLE V.
ADDITIONAL DISPOSlTIVE PROVISIONS
A. Discretionary Termination. If the value of the trust estate or of any segregated share
held as a separate trust is determined by the Trustee to be valued at $20,000.00 or less, then such
trust may, in the discretion of the Trustee, be terminated and the remainder of such trust shall be
distributed to the person then entitled to the income therefrom.
B. Rule Against Perpetuities. Unless sooner terminated in the manner hereinbefore
provided, each trust shall cease and terminate one day prior to twenty-one (21) years from the
death of the Trustor, or the death of the survivor of the named beneficiaries who are living at the
date of death of the Trustor, whichever death shall last occur. Upon such termination, the entire
trust estate, including principal and any accrued or undistributed net income the~on, shall be
distributed to the persons for whom said trust estate is then held, in proportion to the trusts then
held for such persons.
4-13
C. Spendthrift Provision. No beneficiary of this trust, other than the Trustor, shall have
any right to alienate, encumber or hypothecate his interest in the trust to claims of his creditors, or
to render such interest liable to attachment, execution, or other process of law. The income of this
trust shall not be pledged, assigned, transferred, sold or accelerated, anticipated or encumbered
in any manner whatsoever by any beneficiary, nor shall any income of the trust be in any manner
subject or liable in the hands of the Trustee for the debts, contracts or encroachments of any
beneficiary or be subject to any assignments or any other voluntary or involuntary alienation or
disposition whatsoever. If the creditor of any beneficiary, other than the Trustor, who is entitled to
any distributions from a trust established under this instrument shall attempt by any means to
subject to the satisfaction of his claim' such beneficiary's interest in distribution, then,
notwithstanding any other provision herein, until the release of the writ of attachment or
garnishment or other process, the distribution set aside for such beneficiary shall be disposed of
as follows:
1. Distribution to Beneficiary. The Trustee shall pay to or aPply for the benefit
of such beneficiary such sums as the Trustee shall determine to be necess;ry for the reasonable
health, education (including study at institutions of higher learning) and support of the beneficiary
according to his or her accustomed mode of life.
2. Disposition of Excess. The portion of the distribution that the Trustee shall
determine to be in excess of the amount necessary for such health, education (including study at
institutions of higher learning) and support shall, in the Trustee's discretion, either be added to
and become principal of the trust share of such beneficiary or be paid to or applied for the benefit
of the other beneficiaries then entitled to receive payments from any trust established under this
instrument, in proportion to their respective interests in the trust estate; or, if there be .no other
beneficiaries, the excess income may be paid to or applied for the benefit of the person or persons
presumptively entitled to the next eventual interest, in proportion to their respective interests.*
D. Simultaneous Death. If any beneficiary of the trust Shall die simultaneously with the
Trustor, or if there is insufficient evidence to establish that such beneficiary and the Trustor died
other than simultaneously, it is hereby deemed that the Trustor shall have survived the
beneficiary.
E. Probate Court Jurisdiction Available. Probate Code sections 17200-'17210 or any
successor or substitute provisions of those sections authorizing optional probate court
jurisdiction over revocable trusts apply to all trusts created under the terms of this instrument.
ARTICLE VI.
TRUSTEE'S POWERS
In addition to all other powers and discretion granted to orvested in the Trustee by law or
by this instrument, the Trustee shall have full power to do everything it deems to be in the best
interests of the beneficiaries of the trust, including, but not limited to, the following powers and
discretion:
4-14
A. Power to Retain Trust Property and Comply with Existin_q A_clreement~ To continue
to hold any property received in trust, including undivided interests in real property, arfl to
operate any property or any business received in trust as long as the Trustee, in the Trustee's
discretion, may deem advisable, notwithstanding the fact that any or all of the investments
retained are of a character or size which, but for this express authority, would not be considered
proper for the Trustee. In the event the Trustor shall be a party to a Buy-Sell Agreement, Cross-
Purchase Agreement, Stock Redemption Agreement, Option or any agreement providing for the
disposition of Trustor's interest in property, whether such agreement has been executed by
Trustor individually or as Trustee of this Trust Agreement, and which property is owned by the
trust, then upon the death of Trustor, the then acting Trustee of this trust is hereby directed to
transfer as much of Trustor's interest in such property then held in the trust as is necessary to
carry out the provisions of any such agreement and to execute all documents and take all further
actions necessary or appropriate to carry out the terms of such agreement.
B. Power to Manaqe Trust Property. To manage, control, sell, convey, exchange,
partition, divide, subdivide, improve and repair; to grant options and to sell upon deferred
payments; to lease for terms within or extending beyond the duration of the trust, for any purpose,
including exploration for and removal of oil, gas and other minerals; to enter into oil, gas and
mineral leases, assignments, farmouts, farmins and joint ventures; to rurchase and sell gas, oil
and mineral royalties, to create restrictions, easements, and other servitudes; to compromise,
arbitrate, or otherwise adjust claims in favor of or against the trust; to institute, compromise and
defend actions and proceedings; to construct, alter or demolish any buildings; and to carry such
insurance as the Trustee may deem advisable.
C. Power to Invest. To invest and reinvest the principal and to purchase or acquire
therewith every kind of property, real or personal, and every kind of investment, specifically
including, but not by way of limitation, commodities of every nature, corporate obligations of
every kind, precious metals such as gold or silver, and stocks, preferred or common,and to buy
stocks, bonds, commodities and similar investments on margin or other leveraged accounts and
to short sell such accounts, and to buy, sell and write stock and other security options, and to
enter into commercial partnership as a partner, limited or general, and to operate any businesS as
a sole proprietor. To open, operate and maintain a securities brokerage account wherein any
securities may be bought and/or sold on margin, 'and to hypothecate, borrow upon, purchase
and/or sell existing securities in such account as the Trustee may deem appropriate or useful.
D. Power to Retain Trust Property without Diversification To retain, without liability for
loss or depreciation resulting from such retention, original property, real or personal, at any time
received by the Trustee, for such time as the Trustee shall deem best, even though such property
may not be of the character prescribed by law or by the terms of this t=st for the investment of
trust funds, and although it may represent a large percentage of the total trust or estate property,
and without being required to observe the principle of diversification of trust investments.
E. Power to .Retain Unproductive Property. To retain uninvested all or any part of the
trust estate from such time, and from time to time, as the Trustee may deem advisable.
4-15
F. Power to Borrow. To borrow money for any trust purpose upon such terms and
conditions as the Trustee may deem proper, and to obligate the trust estate by mortgage, deed of
trust, pledge, or otherwise, using such procedure to consummate the transaction as the Trustee
may deem advisable and to pledge the assets of the trust estate to secure the guarantee by the
Trustor of the debts of third parties.
G. Power to Manage Securitie_~ To have, respecting securities, all the rights, powers
and privileges of an owner, including the power to pay assessments and other sums deemed by
the Trustee necessary for the protection of the trust state; to participate in voting trusts, pooling
agreements, foreclosures, recapitalizations, reorganizations, consolidations, mergers, and
liquidations, and in connection therewith to deposit securities with and transfer title to any
protective or other committee under such terms as the Trustee may deem advisable; to exercise
or sell stock subscription or 'conversion rights, to accept and retain as 'an investment any
securities or other property received through the exercise of the foregoing powers.
H. Power to Partition, Allot and Distribute. Upon any division or distribution of the
trust estate, to partition, allot and distribute the trust estate in undivided interests or in kind, or
partly in money and partly in kind, at valuations determined by the Trustee, and to sell such
property as the Trustee may deem necessary to make division or distribution. The power of the
Trustee to make distributions in kind shall include the power to make not,pro rata distributions in
kind without regard to the income tax basis of assets so distributed.
I. Power to Determine Principal and Incoma. Except as otherwise specifically
provided in this Trust Agreement, the determination of all matters relating to principal and ircome
and receipts and expenses shall be governed by the provisions of the Uniform Principal and
Income Act or similar statute applicable in the Commonwealth of Pennsylvania from time to time
existing. Any such matter not provided for either in this instrtment or in the Uniform Principal and
Income Act or similar statute applicable in the Commonwealth of Pennsylvania shall be
determined by the Trustee in the Trustee's discretion. The Trustee's powers shall be subject, at
any time that a beneficiary shall be a Trustee hereunder, to the Trustee's duty to treat income and
remainder beneficiaries equitably.
J. Power to Distribute Income. To make payments, if any, of the net income of the
trust in quarterly or more frequent intervals as may be convenient to the Trustee. Upon the death
of the income beneficiary of the trust during its continuance, any accumulated income which
would have been paid to such beneficiary had he or she survived shall not be payabb to his or her
estate but shall be paid to his or her successors or successor in interest in the trust as
hereinabove provided.
K. Power to Employ Counsel To employ counsel and corporate or other agents in the
discharge of their duties and to pay them a reasonable compensation out of either income or
principal, in the Trustee's discretion, and to rely upon the advice of counsel and to suffer no
liability resulting from any action taken or withheld purstant to such advice.
4-16
L. Power to Pay Taxes and Expenses Relative to Trust Property. To pay from time to
time all taxes, assessments, including corporate assessments, and other charges levied or
accruing against or on account of the trust property, and to pay all expenses of the trust, including
reasonable compensation to the Trustee. To deduct all said taxes, assessments, charges and
expenses from the income or principal of the trust as the Trustee may deem proper, giving
consideration to whether it was income or principal or an allocation between them which gave rise
to such taxes, charges and expenses.
M. Power to Hold Trust Property in the Name of a Nomin_m. To take title to any
property in its name as Trustee hereunder or in its own name or in the name of a nominee without
disclosing the trust, or, in the case of securities, to take and keep the same unregistered and to
retain, them in such manner that title may pass by delivery; or, in the case of real estate, to keep
deeds unrecorded; or to deposit cash in a checking or savings account without indication of any
fiduciary capacity.
N. Power to Distribute to or for the Benefit of Minor or Disabled Beneficiary In any
case in which a trust share is distributable to a beneficiary who has ncr reached majority in the
state of his or her residence, or in any case where mandatory or discretionary payments of income
or principal are to be made to such a minor or other beneficiary under legal disability, the Trustee
may, in its discretion, distril=ute income or principal directly to the beneficiary, to the guardian or
parent of the beneficiary, to a bank account in trust, to a custodianship for the beneficiary or to a
person with whom the beneficiary resides. The receipt of the beneficiary, guardim, parent or
person shall discharge the Trustee from its responsibility for the proper expenditure of income or
principal.
~:*:.. O. Power to Pay Taxes. To pay out of the trust shares or income interests giving rise
· · to such taxes, all state, federal and local property taxes, income taxes and all other taxes relating
to the trust estate.
P. Power to Lend. To lend money to any person, including the probate estate of the
Trustor, provided that any such loan shall be adequately secured and shall bear a reasonable rate
of interest.
Q, Power to Insure. To carry insurance of such kinds and in such amounts as the
Trustee deems advisable, at the expense of the trust, to protect the trust estate and the Trustee
personally against hazard.
R. Power to Commence or Defend Litiqation and to Compromis~ To commence or
defend, at the expense of the trust, such litigation with respect to the trust or any property of the
trust estate as the Trustee may deem advisable, and to compromise or otherwise adjust claims or
litigation against or in favor of the trust.
4-17
S. Power to Withhold Payment Pursuant to Conflictincl Claim~ To withhold from
distribution, in the Trustee's discretion, at the time for distribution of any property in this true,
without the payment of interest, all or any part of the property, so long as the Trustee shall
determine, in the Trustee's discretion, that such property may be subject to conflicting claims, to
tax deficiencies, or to liabilities, contingent or otherwbe, properly incurred in the administration of
the trust estate. The Trustee is under no obligation to make such retentions and shall be under no
liability whatever for the exercise or the failure to exercise such discretion. The interests of the
beneficiaries hereunder shall be vested regardless of whether or not such assets are so retained,
and all income required to be paid shall be payable to such beneficiaries in convenient intervals
not less frequently than quarter-annually.
T. Power to Adiust for Tax Consequences. To take any action and to make any
election, in the Trustee's discretion, in order to minimize the tax liabilities of this trust and its
beneficiaries or to extend the time for payment of any tax liabilities. The Trustee shall allocate the
benefits from such action or election among the various beneficiaries. The Trustee shall make
adjustments in the rights of any beneficiaries, or between the income and principal accounts,to
compensate for the consequences of any tax election, investment, or administrative decision that
the Trustee believes has had the effect of directly or indirectly preferring one beneficiary or group
of beneficiaries over others.
U. Power to Subject Trust Property to Probate. It is the Trustor's intention to avoid
probate through the use of this Trust Agreement. If, however, the Trustee of this trust and the
Executor of the estate of Trustor shall mutually determine that it shall be in the best interests of
the beneficiaries of the trust, and the beneficial interests of the beneficiaries shall not thereby be
altered, the Trustee may subject any asset to probate to accomplish a result mavailable without
probate. This power shall be strictly construed and shall only be used to secure any tax or other
benefit otherwise unavailable to the trust.
V. Power to Deleqate. To perform or to delegate to any trustee or non-trustee any non-
discretionary power, including the power to singularly or jointly open, close or transfer any type of
bank account and savings and loan association account, sign checks, drafts, withdrawal slips or
other documents, give instructions for the receipt or delivery of securities or other property, give
instructions for the payment or the receipt of money and, singularly or with others, have access to
any safe deposit box or other place containing property of this trust.
W. Power to Make Gifts. The Trustor may at any time direct the Trustees in writing to
pay single sums or periodic payments out of the trust estate to any other person or organization.
The Trustor's power to so direct the Trustees shall be personal to the Trustor, except that
this power may be exercised by the Trustor's conservator or by the agent named in the Trustor's
Durable Power of Attorney authorizing such action to the extent that payments to one or more
persons qualify for the annual federal gift tax exclusion.
4-18
X. Power to Revoke. The power to revoke' or amend this instrument is personal to the
Trustor and shall not be exercisable on the Trustor's behalf by a oonservator or any other person.
This limitation, however, does not apply to the Trustor's agent under a Durable Power of Attorney,
who may exercise the power to revoke or amend this trust as long as the agent is authorized to do
so under the power of attorney instrument.
Y. Power to Purchase. Options. The Trustee shall also have the power to establish and
maintain margin accounts; and to buy or sell options, puts, and calls.
Z. Power to Deleqate-Authority. To delegate to any person the authority to give
instructions to any broker or transfer agent.
ARTICLE VII.
LIMITATION OF POWERS
A. Mana_qement of Principal and Income. No powers, enumerated herein or accorded
to Trustee generally by law, shall be construed to enable any person appointed as Trustee or
otherwise, or any other person, to purchase, exchange or otherwise deal with or dispose of the
principal or income of this trust for less than an adequate consideration in money or money's
worth or to enable any person appointed as Trustee or otherwise to borrow the principal (r
income of this trust directly or indirectly without adequate interest or security. This limitation
shall not apply to a Trustor acting as.Trustee.
B. Fiduciary Capacity of Trustee. Any Trustee or Co-Trustee of an irrevocable trust
hereunder shall act at all times in his or her fiduciary capacity and shall treat the income and
remainder beneficiaries equitably, and no Trustee shall have any power which would cause
includibility of such irrevocable trust share in his or her estate for federal estate tax purposes.
Should any condition arise, including a change in the law, which would prevent any such Trustee
or Co-Trustee of such irrevocable trust from acting as Trustee hereunder without causing
includibility of such trust share in his or her estate for federal estate tax purposes merely by
reason of such trusteeship, such Trustee or Co-Trustee shall resign, and the next successor
Trustee, as designated herein, who shall not be subject to such includbility shall be appointed in
his or her stead.
C. Invasion of Principal by Trustee. No Trustee or Co-Trustee who is also a beneficiary
of an irrevocable trust share hereunder shall have the po~er to invade the trust principal for his or
her benefit prior to the termination of the trust, except pursuant to the ascertainable standards set
forth in this Trust Agreement.
4-19
ARTICLE VIII,
RECORDS AND ACCOUNTING
The Trustee is not required to render accounts or reports of the administration of the Trust
as long as:
1. During the Trustor's lifetime, the Trustee (if other than the Trustor) renders
an account or a report to the Trustor no less frequently than annually:
2. The Trustee, if other than a Trustor, renders an account or a report on the
request of any Successor Trustee or any beneficiary, but not more frequently than once
every six (6) months, whether that beneficiary has a present or future interest, vested or
contingent; and
3. The Trustee may render accounts or reports on the Trustee's own initiative.
ARTICLE IX.
COMPENSATION OF TRUSTEE
The Trustee shall receive as compensation for its services, unless waived, such amount of
commissions as are customarily being charged by commercial trust companies for services as a
trustee of an inter vivos trust in the Commonwealth of Pennsylvania.
ARTICLE X.
SUCCESSOR TRUSTEES
A. Desi.qnation of Successor Trustee. Upon the death, resignation or incapacity of
AUDREY E. BECHTEL as Trustee, the Co-successor Trustees shall be LESLIE KALMBACH and
SANDRA BECHTEL-BETLEY. - ................................................................
B. Powers and Responsibility of Successor Trustee. Upon the appointment of any
successor Trustee, such Trustee shall not be required to conduct an audit or account of the
fiduciary conduct of any previous Trustee and shall incur no liability whatsoever by its failure to
examine the prior trust record. Every successor Trustee shall have all the powers given the
originally named Trustee. No successor Trustee shall be personally liable for any act or omission
of any predecessor.
4-20
C. Guardianship or Conservatorship of Truste~. The establishment of a Guardianship
or Conservatorship of the Trustee, whether it is of the Estate or the Person, shall cause the
trusteeship of such individual to terminate and to pass to the successor Trustee. Additionally,
should two physicians, neither of whom is a beneficiary hereunder, related to the Trustor or the
Trustee within the second degree, nor related to any beneficiary of this trust or beneficiary under
the Will of the Trustor within the second degree, certify that the Trustee is incompetent to act as
Trustee, such trusteeship shall terminate and pass to the successor Trustee upon notification of
such certification to the Trustor, the Trustee, and each then income beneficiary. Should the
Trustor, Trustee or any income beneficiary object to such certification, such objecting party may
seek a legal determination of incompetence in any court of competent jurisdiction.
D. Resignation of Trustee. Any Trustee or Co-trustee of this Trust Agreement may
resign as Trustee after written notice of such resignation is delivered to the Trustor, or, if the
Trustor is deceased, to all of the beneficiaries then receiving income interests, and upon the
acceptance of the successor Trustee to act. The resignation of a Trustee can be effected by the
attorney-in-fact for a Trustee exercising such power pursuant to a valid power of attorney. An
accounting of the assets, income and expenses shall be delivered by the resigned Trustee to the
successor Trustee as soon thereafter as is reasonably practical.
E. Removal of Trustee. The Trustor shall have full power and authority, at any time or
times, to remove the Trustee hereunder and to appoint a successor Trustee, including any
corporation or banking institution, and shall do so by delivering to the Trustee to be removed a
written notice of such removal, a written appointment of the successor Trustee, and a written
acceptance by the successor Trustee. Upon delivery of such instruments to the Trrstee, the
Trustee shall, after deducting all charges and amounts due it as Trustee, and upon receipt of such
proper indemnity as it may require, transfer and deliver the trust estate to the successor Trustee.
Thereafter, said removed Trustee shall have no further powers, discretion, rights, obligations or
duties with reference to the trust, and all such powers, discretion, rights, obligations or duties
given the Trustee by this instrument shall inure to and be binding upon said successor Trustee.
F. Deleqation of Power to Co-Trustee(s) and Other Aqent-. Any acting Co-Trustee
may, from time to time, delegate to one or more of the remaining acting CoTrustees any powers,
duties or discretion. Every such delegation shall be in writing, delivered to the delegate or
delegates and shall remain in effect for the period of time specified in such written delegation or
until earlier revocation in writing is delivered to such delegate ordelegates. The certification of
any Trustee as to the name and authority of any Trustee acting by reason of delegation or
otherwise shall be sufficient evidence and shall indemnify any person relying upon such
certification. Additionally, a Trustor acting as a Trustee may, by the execution of.a Power of
Attorney, delegate to a third party the power and authority to act for such Trustor in his or her
capacity as a Trustee in any way in which said Trustee could act if personally present and able to
act, subject to the provisions and any limitations set forth in such executed Power of Attorney.
4-21
G. Required Consent of Co-Trustees. Subject to the provisions of ARTICLE X F.,
whenever there are more than two (2) acting Co-Trustees, a majority of such Co-Trustees, whether
individual or corporate, shall have the power to make any decision, undertake any action or
execute any documents affecting the trusts created herein, and the dissenting Co. Trustee or Co-
Trustees shall thereupon be released from all liability resulting from the decision of the majority. If
there are two (2) acting Co-Trustees, they must act unanimously. If an individual Co. Trustee and a
corporate Co-Trustee are acting, the decision of lhe individual Co-Trustee shall be binding.
H. Vacancy in Trusteeship. In the event that all of the named TrUstees and successors
shall die, resign, or be incapacitated, and in the event that the right to appoint or designate a
successor Trustee is not exercised by the Trustor, as provided in ARTICLE X E. hereinabove, then,
and in that event, the successor Trustee shall be chosen by a majority in interest of the then living
beneficiaries, with a parent or guardian voting for each minor beneficiary.
I. Forei_cln Assets. In the event that the trust shall own real property (hereinafter
referred to as "Foreign Assets") in some state other than Pennsylvania and the Trustee hereunder
shall be a corporate or individual Trustee not authorized to do business in that state, such
corporate or individual Trustee shall select an individual ancillary Trustee located anywhere within
the United States of America, providing such individual Trustee shall be legally able to act in such
state, or a corporate ancillary Trustee located within the state of situs of such real property, and
such ancillary Trustee shall be vested with, and only with, title to and management of each
Foreign Asset, and such ancillary Trustee shall have the same rights and powers over the real
property within such state as the regularly appointed Trustee under this trust would have had, had
it been able to act as Trustee within that state. The ancillary Trustee stall pay over to the Trustee
hereunder, at least annually, the net income attributable to such Foreign Assets. The Trustee
selecting such ancillary Trustee shall be held harmless for any wrongdoing on the part of the
ancillary Trustee which it shall select. No individual ancillary Trustee may be selected who would,.
merely through selection as such ancillary Trustee, be subject to estate or inheritance tax on any
trust assets upon his or her death.
ARTICLE Xl.
BOND
No Trustee or successor Trustee named herein shall be required to furnish any bond or
bonds for the performance of Trustee's duties hereunder.
4-22
ARTICLE XlI.
GOVERNING LAW
The validity of this trust with respect to real property shall be governed by the state of its
situs. The validity of this trust with respect to personal property, and the construction,
interpretation and administration of this trust with respect to all property, shall be governed by the
laws of the Commonwealth of Pennsylvania in force from time to time.
ARTICLE XlII.
MERGER
The trust created hereby shall not terminate or be held to have terminated upon any theory
of merger based on the fact that the same persons are, by the terms of this instrument, made sole
beneficiaries and Trustee of said trust; and said beneficiaries are expressly given the right and
privilege to participate in the property and business and the p~)fits, dividends, earnings and
increase thereof without regard to the relation as Trustee which such beneficiaries may bear to
said trust.
ARTICLE XlV.
NO-CONTEST CLAUSE
In the event that any beneficiary under this trust shall, singly or in conjunction with. any
other person or persons, contest in any court the validity of this trust or of the Trustor's Last Will
or shall seek to obtain an adjudication in any proceeding in any court that this tru,,t or any of its
provisions, or that such Will or any of its provisions, is void, or seek otherwise to void, nullify, or
set aside this trust or any of its provisions, then the right of that person to take any interest given
to him by this trust shall be de~ermined.as it would have been determined had the person
predeceaSed the execution of this Trust Agreement without issue. The Trustee is authorized to
defend, at the expense of the trust estate, any contest or other attack of any nature on this trust or
any of its provisions.
ARTICLE XV.
MISCELLANEOUS PROVISIONS APPLICABLE TO TRUST AGREEMENT
A. Choice of Law. The internal laws (and not the law of conflicts) of the
Commonwealth of Pennsylvania in force from time to time, shall govern the validity, construction,
interpretation, and administration of this trust, except that all matters relating to real property shall
be governed by the laws of the situs of that real property, including that state's conflict-of-law
principles.
4-23
B. Distribution Required by Court. In the event that any court of competent jurisdiction
shall make a final determination that some individual or institution other than a named beneficiary
hereunder is, in fact, to be a recipient of a portion or all of this trust estate, the Trustee shall
distribute to such court-determined beneficiary such sham as such court shall order, and the
Trustee and attorney for the trust shall be absolved from any liability whatever for carrying out
such order, and all beneficiaries herein shall be bound by such court order. Should any such
court make such a determination after any assets are distributed hereunder, the individual or
individuals receiving such assets shall return them to the Trustee for redistribution in accordance
with the court order.
C. Violation of Law. If the trust created hereunder shall violate any applicable rule
against perpetuities, accumulations or any similar rule or law, the Trustee is hereby directed to
terminate such trust on the date limited by such rule or law and, thereupon, the property heU in
such trust shall be distributed to the persons then entitled to share in the income therefrom, in the
proportions in which they are entitled to share the income, notwithstanding any provision of this
trust to the contrary.
D. Exercise of Power of Appointment in Violation of Law. No power of appointment
granted hereunder shall be so exercised as to violate any such applicable rule or law, and
attempted exercise of any such power which violates such rule or law shall be void,
notwithstanding any provision of this trust to the contrary.
E. Education. Whenever provision is made to pay fOr the education of a beneficiary,
the term "education" shall include tuition for vocational school, college, and postgraduate study if,
in the Trustee's discretion, it is pursued to advantage by the beneficiary, at an institution of the
beneficiary's choice. Payment for "education" shall also include experses for books, supplies,
and tutors. In determining payments to be made to the beneficiary for education, the Trustee shall
consider the beneficiary's reasonable related living and traveling expenses.
F. Notice to Trustee. Unless the Trustee has received actual written notice of the
occurrence of an event affecting the beneficial interests of this trust, the Trustee shall not be liable
to any beneficiary of this Trust for proceeding as though the event had not occurred. This clause
shall not exculpate the Trustee from liability arising from nonpayment of death taxes or
generation-skipping transfer taxes that may be payable by the trust on the occurrence of an event
affecting the beneficial interests of this trust.
G. Physical Division of Separate Trusts Not Require~. When property will be held as
part of a separate trust, share, or part created under this trust instrument, the Trustee shall not be
required to segregate physically or divide any such property unless the segregation or division
may be required by the termination of the Trust. The Trustee shall, however, be required to keep
separate accounts for the separate undivided interests. The Trustee may, in the Trustee's
discretion, divide any trust created under this instrument into two (2) or more separate trusts that
have the same terms.
4-24
H. Power to Distribute if Power of Appointment Not Exercise~ Except as otherwise
specifically provided in this instrument, all provisions of this instrument regarding distribution of
any trust shall be subject to the exercise of any power of appointment overthe trust given under
this instrument.
If, on the expiration of six (6) months after the death of any person holding a power of
appointment given him or her in this instrument, no instrument purporting to exercise that power
has been brought to the attention of the Trustee, any property may be distributed according to the
*term of this instrument as if the power had not been exercised. If a document purporting to
exercise the power shall be located later, the Trustee shall not be liable to the appointeesunder
the exercise, and the rights of the appointees and the persons receiving property from the Trustee
shall be governed by applicable law.
Any power of appointment given in this instrument may be exercised by the beneficiary of
the power even if (1) the assets constituting the trust over which the power is exercised have not
been received by the Trustee on the date of the death of the beneficiary and (2) the beneficiary is a
minor.
I. Survivorship Provision. Unless the trust instrument provides otherwise, if any
person named or described in the trust fails to survive any event by thirty (30) days, that person
shall be considered to have predeceased that event.
J. Disclaimers. Any beneficiary shall have the right to disclaim all or any part of any
interest in property to which he or she may be entitled under this instrument. Except as otherwise
provided in this instrument, any interest so disclaimed shall be distributed as if the beneficiary
had predeceased the Trustor. No other interest of the beneficiary shall be affected by the
disclaimer, unless that interest also shall be disclaimed.
K. Consolidation of Trusts. The Trustee may, in the Trustee's discretion, administer
the assets of any trust created under this trust instrument with the assets of any other trust or
trusts otherwise created, without physically segregating the assets of the various trusts (exempt
on termination of any of the trusts), as long as:
1. The Trustee determines that administration as a single trust will be consistent
with the intent of the persons who established the trusts, including the intent with respect to the
tax consequences of the trusts, and will facilitate trust administration without defeating or
impairing beneficial interests; and ·
2. The terms of the various trusts are substantially identical.
The Trustee shall keep separate accounts for the separate undivided irterests.
4-25
L. Ri_qht of Representation. Distribution of property to or division of property among
the issue of a person by "right of representation" means to divide the property into as many equal
shares as there are living children of that person and deceased children of that person who leave
then-living issue. Each living child of that person shall be allocated one share, and the share of
each deceased child who leaves then-living issue shall be allocated in the same manner.
M. Statutes, Codes and Requlation~ Except as otherwise specified, all references to
specific statutes, codes, or regulations shall be to those provisions as amended from tine to time
and to the corresponding provisions of any subsequent legislation of regulation.
N. "Shall" and "May". All references in this instrument to the Word "shall" indicate a
mandatory direction. All references to the word "may" indicate a permissive,.but not mandatory,
grant of authority.
O. Gender and Number. The masCuline includes the feminine and neuter, the feminine
includes the masculine and neuter, the neuter includes the masculine and feminine, the singular
includes the plural, and the plural includes the singular.
P. Headinqs. The headings, titles and subtitles used herein are for the convenience of
reference only and do not form a part hereof and in no way modify, interpret or construe the
meanings of the provisions contained herein and shall not affect the construction hereof.
4-26
IN WITNESS WHEREOF, AUDREY E. BECHTEL, Trustor, and AUDREY E. BECHTEL, as
Trustee, as evidence of acceptance of the responsibilities of Trustee hereunder, has signed this
Trust Agreement.
TRUSTOR:
AUDREY E.. B~CHTEL
TRUSTEE:
AUDREY E. I~ECHTEL
COMMONWEALTH OF PENNSYLVANIA )
) SS,
COUNTY OF ~ )
On ~-/5-'-;;to~o befOre me ~_ ~(~'~.~. _ ' .~-
_ ___--__._---~---__ _ .... , ' ,~ ~ .. , personally
appearea AUUI~EY E. BECHTEL, personally/r(n~wn to me (or,proved to me on ~e basis of
satisfactory evidence) to be the person who~l~ame is subscribed to the within instrument, and
acknowledged to me that she exeCuted the same in her authorized capacity, and that by her
signature on the instrument the person or the entity upon behalf of which the person acted,
executed the instrument.
My Commission ~~
Expires:
l~otary Public o,
4-27
JUL=27-02
State of Pennsylvania
County of Montgomery
4
On thi~, the 27th day of March 2000 before me John Taglianetti, Notary Public, the undersigned
officer, appeared Jason Augustine, Esq. aa officer of the Court and known to me to be a member
of the bar of the highest court of said state, Supreme Court of Pennsylvania mad a subscribing
witness to the within instrument, and certified that he personally prepared the Revocable Living
Trust for Audrey E. Bechtel (AKA Audrey Bechtel, Audrey ti. Bechtel). And he hereby
acknowledges that Audrey E Bechtel, Audrey H Bechtel and Audrey Bechtel are one and the
same person and he was personally responsible for the production of the documents which were
subscribed to by Audrey Bechtel; and that said person (Audrey Bechtel) acknowledged that they
executed the same for the purposes therein contained.
In Witness whereof, I hercuroc set my hand and offiei~seals
Nlianz Life Insurance Company of Norlh America
PO Box 59060
Minneapolis, MN 55459-0060
800/950-4036
May28,2002
Allianz
The Audrey Bechtel Trust
c/o Sandra Betley
3908 New Port Gap Pike
Wilmington, DE 19808
Re: Audrey Bechtel, deceased
Policy Number 21000277
Dear Trustee:
We are sorry to hear of your recent loss. Please accept our sincere sympathies.
Listed below are the options available to you as the named beneficiary:
1. Elect a Settlement Option. Annuitize the contract receiving the higher Annuitization Value
of $140,657.85. For example, if Installments for a Guaranteed Period often Years were
elected, you would receive a monthly payment of $1,335.02. These monthly payments when
added over the course often years would provide a total payout of $160,202.40. Please refer
to the contract regarding valid settlement options.
2. Elect the Guaranteed Benefit Aeeouat. Receive the lump sum Cash Value of $106~769.73
in an interest bearing account. See the enclosed question and answer sheet regarding this
program.
In accordance with IRS regulations, the policy must either be annuitized within one year from the
date of death or cashed out within five years from the date of death. Based on state regulations,
· the policy proceeds must be clahned within two to five years from the date of death o~ the
proceeds may be paid to the appropriate state.
Please complete and return the enclosed Annuity Claim Form to our home office along with one
certified copy of the death certificate (must have raised state seal), and if available, a dated
obituary. Refer to the Special Instructions Section for any specific requirements necessary to
process your claim.
Please give this matter your Prompt Attention and submit your claim form as soon as possible.
Should you have any questions, please contact our claims depart,nent directly at 800-950-4036.
Thank you, and again please accept our condolences.
Sincerely,
Vikki Carik
Claims Examiner
Allianz Administrative Management
Nlianz Life InSUrance Company of North Amedca
PO Box 59060
Minneapolis, MN 554590060
8(X)/950-4036
May 28, 2002
Allianz
The Audrey Bechtel Trust
c/o Sandra Betley
3908 New Port Gap Pike
Wilmington, DE 19808
Re: Audrey Bechtel, deceased
Policy Number 6450338
Dear Trustee:
We are sorry to hear of your r~ent loss. Please accept our sincere sympathies.
Listed below are the options available to you as the named beneficiary:
I. Elect a Settlement Option. Annuitize the contract receiving the higher Annuitization Value
of $172,029.31. For example, if Installments for a Guaranteed Period often Years were
· elected, you would receive a monthly payment of $1,633.42. These monthly payments when
added over the course of ten years would provide a total payout of $196,010.40. Please refer
to the contract regarding valid settlement options.
2. Elect the Guaranteed Benefit Account. Receive the lump sum Cash Value of Si_37,983.87
in an interest bearing account. See the enclosed question and answer sheet regarding this
program.
In accordance with IRS regulations, the policy must either be annuitized within one year from the
date of death or cashed out within five years from the date of death. Based on state regulations,
the policy proceeds must be claimed within two to five years from the date of death or the
proceeds may be paid to the appropriate state.
Please complete and return the enclosed Annuity Claim Form to our home office along with one
c~rtified copy of the death certificate. (must have raised state seal), and if available, a dated
obituary. Refer to the Special InStructions Section for any specific requirements necessary to
process your claim.
Please give this matter your Prompt,4ttention and submit your claim form as soon as possible.
Should you have any questions, please contact our claims department directly at 800-950-4036.
Thank you, and again please accept our condolences.
Sincerely,
Vikki Carik
Claims Examiner
Allianz Administrative Management
WHEF. LEB · WilLFENBEN ·
Certified Public Accountants
824 Market Street
Suite ?~0
Wilmington, DE
7001 1940 0000'.4017 2921
U.S. pOC~TAGE
First Class Mail
REGISTER OF WILLS
COURTHOUSE, ROOM 103
1 COURTHOUSE SQUARE
CARLISLE, PA 17013-3587
tVHEELEB · WflLFE~HEN · I1W/tBES
Certified Public Accountants
824 Market Street
Suite 720
Wilmington, DE 19801
7001 1940 0000-4017 2921
First Class Mail
REGISTER OF WILLS
COURTHOUSE, ROOM 103
1 COURTHOUSE SQUARE
CARLISLE, PA 17013-3387
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OFINDIVlDUALTAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002111
BETLEY SANDRA BECHTEL
3908 NEWPORT GAP PIKE
WILMINGTON, DE 19808
........ fold
ESTATE INFORMATION: SSN: 1 94-24-3653
FILE NUMBER: 2103-0065
DECEDENT NAME: BECHTEL AUDREY E
DATE OF PAYMENT: 01/31/2003
POSTMARK DATE: 01/28/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 04/29/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $60,531.00
TOTAL AMOUNT PAID'
$60,531.00
REMARKS: SANDRA LBACHTEL BETLEY
SEAL
CHECK//2333
INITIALS: CW
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
05/02/2003 13:18 FAX 13022548244
~Y- 2-05 FRI 12'24 PM WEST E~ID
WW&D ~OO3
MACHINE S~OP FAX ~0. 13026585598 P, 2
CERTIT!CATION OF NOTICE UNDER RLff~E $.6(a)
Adnfin. No,
To the Register:
I ccni[¥ ~hat notice of (b~neflcis! inletS) ~state sdmiaislraflon requital by RuI~ ~.6(a) of ~ O~hans' Court Rules was
.~¢r,,~d o~ or maited to the, following beneficiaries of the above-captioned estate oil -.-~/~.--/~' -'
! /
N ami Addrest
Notic~ has now b~n given to ~1 p~ns enQfled ~e~eto under Rule 5.6(a) eX.pt__ ~ ]~
Date:
G[
Te,e,,ho..r
Capa~ixy: ~ Personal Representative
._~_Counsel for pe4~onal representative
x Z
\
,,, BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280&O1
HARRISBURG, PA 17128-060]
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
SANDRA BECHTELBETLEY
5908 NEWPORT GAP PIKE
WILMINGTON DE 19808
FILE NUMBER
CQUNTY
ACN
REV-I~7 EX AFP C01-03)
DATE 03-24-2005
ESTATE OF BECHTEL AUDREY E
DATE OF DEATH 04-29-2002
21 03-0065
CUMBERLAND
IOi
Amount Remitted I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~" RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP C01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BECHTEL AUDREY E FILE NO. 21 03-0065 ACN I01 DATE 03-24-200~
TAX RETURN WAS: ¢ X) ACCEPTED AS FILED C ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. Real Estate CScheduZe A) (1)
2. Stocks and Bonds CSchedule B) C2)
$. Closely Held Stock/Partnership Interest CSchedule C) C$)
4. Mortgages/Notes Receivable CSchedule D)
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E)
6. Jointly Owned Property CSchedule F) C6)
7. Transfers CSchedule G) C7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9)
IO. Debts/Mortgage Liabilities/Liens CSchedule I) ClO)
11. Total Deductions
12. Net Value of Tax Return
349r090.00
.00
lrOO7r438.00
.00
.00 NOTE: To insure proper
credit to your account,
submit the upper port/on
· 00 of this form with your
tax payment.
.00
10,523.00
13.
14.
NOTE:
1,356,528.00
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate CIS)
16. Amount of L/ne 14 taxable at Lineal/Class A rate C16)
17. Amount of L/ne 14 at Sibling rate C17),
18. Amount of Line 14 taxable at Collateral/Class B rate C18)
19. Principal Tax Due
TAX CREDITS
PAYMENT
DATE
01-28-2003
RECEIPT
NUMBER
CD002111
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
· O0 x O0 = . O0
1,345,144.00 x 045= 60,531.00
· O0 x 12 = . O0
· O0 x 15 = . O0
cig)= 60,531.00
AMOUNT PAID
60,531.00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUEJ
INTEREST AND PEN.
TOTAL DUE
60,531.00.00
.00
.00
C IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR}, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.}
reflect figures that include the total of ALL returns assessed to date.
Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J) C13) . O0
Net Value of Estate Subject to Tax C14) 1,$45,144.00
If an assessment was lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 w111
861.00
ti1) l].3R~.OO
(~2) 1,345,144.00
RESERVATION:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expirat/on of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND CCR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" CREV-I$1$). Applications are available at the Office
of the Register of Nills, any of the 25 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-$62-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-$020 (TT
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must ob§ect within sixty C&O) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three CS) calendar months after the decedent's death, a five percent CSX) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penaIty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine C9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before Januar~ 1, 1982 bear interest at the rate of
six C&X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Y e a.~.r Rate Factor Yea.~r Rate Factor
1982 20X . 000548 1987 9X · O00247 1999 7~. . 000192
1983 l&Y, .000458 1988-1991 llX .000301 2000 BY. .000219
1984 llX .000501 1992 9X .000247 2001 9~, .000247
1985 13~, . 000356 1993-1994 7~. . 000192 2002 6Y. . O001&4
1986 10X .000274 1995-1998 9~. .000247 2005 5Y, .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DZVTS/ON
DEPT. 280601
HARRISBURG., PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
$908 NEWPORT GAP PIKE
WILNINGTON i,.~;~,,-i~ DE :].9808Uourt
[,um,¢c: :~_,--o uo., PA
DATE 02-16-2004
ESTATE OF BECHTEL
DATE OF DEATH 04-29-2002
FILE NUHBER 21 03-0065
COUNTY CUHBERLAND
ACN Z01
Amoun~ Rem/*~ed I
REV-483 EX RFP (01-05)
AUDREY E
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~chis for. wi~h your ~ax payment.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES ~
REV-483 EX AFP (01-03) ## NOTICE OF DETERHZNATION AND ASSESSHENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~
ESTATE OF BECHTEL AUDREY E FILE NO.Z1 03-0065 ACN 201 DATE 02-16-2004
ESTATE TAX DETERNZNATZON
1. Credit For State Death Taxes as Vet/lied 36z602.00
Pennsylvan/a Inheritance Tax Assessed
(Excluding D/scount and/or Interest)
60~531.00
Inheritance Tax Assessed by Other States
or Territories of the Un/ted States
(Excluding DAscount and/or Interest)
.00
4. TotaZ Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUMBER
~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDTT I .00
BALANCE OF TAX DUE J .00
INTEREST AND PEN. J .00
TOTAL DUE / .0
(IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REI~UIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR INSTRUCTIONS.
60~551.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section glqO (b) of the Inheritance and Estate Tax Act, Act Z$ of ZOO0.
(7Z P.S. Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of WiIls printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS) AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-131S). Applications are available at the Office of the Register of Wills,
any of the Z3 Revenue District Offices or from the Department's gq-hour answering service for fores ordering:
1-800-36Z-gOB0; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-30ZO (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Oapt. gBlOgl, Harrisburg, PA 171ZB-lOZ1,
--electing to have the setter determined et audit of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assmssment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg~ PA 171Z8-0601,
Phone (717) 787-6S05. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 1996, the first day after tho end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January l, 19aZ bear interest at the rate of six (6X) percent per annum
calculated at a daily rate of .O0016q. All taxes which became delinquent on or after January 1, 198Z will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 19BO through ZOO3 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate ~actor Year Rate Factor
1982 lOX .OOOSq8 1987 92 .OOOZq7 1999 72 .O0019Z
1983 162 .000q38 1988-1991 llg .000301 ZOO0 8g .O00Z19
X98q 11~ .000301 1992 9X .000Z47 ZOO1 9X .O00Zq7
1985 13X .000356 1993-199q 7X .00019Z ZOOZ 6~ .O0016q
1986 lOZ .O00ZTq 1995-1998 9X .O00Zq7 gO03 SX .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN;tUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fiftean (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bm calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMON#EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
O[ DATE
~¥iIIs ESTATE OF
DATE OF DEATH
FILE NUMBER
SANDRA BECHTEL.'~)~TL~ 2.0 ~1'~ :21
:5908 NENPORT GAP PIKE
NILMINGTON ~ ~,~-.DE 19808
........ : ~,our~
Ctanbe; ~:r-~d Co., PA
RE¥-?Si EX AFP (01-02)
02-2q-Z00q
BECHTEL AUDREY E
0q-zg-z00z
21 05-0065
COUNTY CUMBERLAND
ACN 202
Amoun~ Remi~ed
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper por~:ion of ~his for. wi~h your ~:ex payment:.
CUT ALONG THIS L'rNE I~ RETAIN LONER PORTION FOR YOUR FILES ~
REV-736 EX AFP (01-02) ~# NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF BECHTEL AUDREY E FILE NO.g! 05-0065 ACN 202 DATE 02-2q-200q
ESTATE TAX DETERHZNAT'rON
36,60Z.00
1. Credit For State Death Taxes as Verified
Z. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
60,551.00
.00
Inheritance Tax Assessed by Other States
or Territories of the United States
CExcZuding Discount and/or Interest)
q. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT ¢+)
DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID
Additiona! Pennsylvania Estate Tax Due
~ZF PAID AFTER THIS DATEj SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
{IF TOTAL DUE ZS LES: THAN $1j NO PAYMENT ZS REQUIRED
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CA}, YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.}
60t551.00
.00
.00
.00
.0O
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of Z000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of #ills printed on the
reverse side.
-- Hake check or money order payable to: REGZSTER OF NZLLS, AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance end Estate Tax" (REV-1313}. Applications are available at the Office of the Register cf Hills,
any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering:
1-B00-362-Z0501 services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 1712B-1021,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
OR
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Zndividua! Taxes, ATTN: Post Assessment Review Unit, Dept. 280602, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. See page 5 of the booklet 'Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-1501] for an explanation of administratively correctable errors.
The 152 tax amnesty non-participation penalty is computed on the tote! of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated an this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent par annum
calculated at a daily rata of .000164. All taxes which became delinquent on or after January l, 1982 will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Yea.~r Interest Rate Daily Interest Factor
1982 ZOZ .000548 1992 9Z .000247
1985 16Z .000438 1993-1994 72 .O00XgZ
1984 112 .000301 1995-1998 92 .000247
1985 132 .000356 1999 72 .000192
1986 102 .000274 ZOO0 82 .000219
1987 9Z .000247 2001 92 .000247
1988-1991 I1Z .000301 ZOOZ 62 .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tha interest computation date shown on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/15/2005
BETLEY SANDRA BECHTEL
3908 NEWPORT GAP PIKE
WILMINGTON, DE 19808
RE: Estate of BECHTEL AUDREY E
File Number: 2003-00065
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
4/29/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
~
Estate of BECHTEL AUDREY E
Late of LOWER ALLEN TOWNSHIP
RECEIVED MAY 11 ZOOS~,
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
Estate No.: 21-03-00065
Date:
5/10/2005
NO.: 21-03-00065
BETLEY SANDRA BECHTEL
3908 NEWPORT GAP PIKE
WILMINGTON DE 19808
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS I COURT RULE
Personal Representative: BETLEY SANDRA BECHTEL
Personal Representative Counsel: ** NO INFORMATION FOUND **
Date of Decedent's Death: 4/29/2002
Date of Delinquency Notice: 4/29/2005
The undersigned, Glenda Farner Strasbaugh, Clerk of Orhans'
Court, in accordance with rule 6.12, Supreme Court Orphans' Court
Rules, hereby notifies the Orphans' Court Division, Court of Common
Pleas of Cumberland County, that neither the above named personal
representative nor their counsel, have filed with the Register of
Wills or Clerk of Orphans' Court, his/her Status Report required by
Rule 6.12, Supreme Court Orphans' Court Rule, and that the
requisite notice, pursuant to Rule 6.12, Supreme Court Orhans'
Court Rules, was given by the Clerk of Orphans' Court on 3/03/2005
and that the ten (10) day notice to file the status report has
expired. Accordingly, in accordance with Rule 6.12 the Court is
hereby notified of such delinquency and the undersigned requests
that a Court conduct a hearing to determine whether sanctions
should be imposed upon the delinquent personal representative or
their counsel. ~ ~~
cc: File
Personal Representative
Counsel
Glenda Farner Strasbaugh
Clerk of Orhans' Court
A hearing is scheduled for June 17, 2005 at 9:30 AM in
Courtroom No. 03. If the Status Report is filed prior to the
hearing date, the hearing will automatically be cancelled.
.
~.,;
,(to;,' hi ","&'~'i
,. ,-,' ,''''/' \\
.i
GEORGE E HpFFER)' P. J~.
vA