HomeMy WebLinkAbout03-0163Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of
SEIBERT D. EBERLY, JR.
Deceased
Social Security No. 162-22-1495
WILLIAM FISHER
(COMPLETE "A" OR "B" BELOW:)
I'~ A. Probate and Grant of Letters and aver that Petitioner is the Executrix named in the Last Will of the Decedent, dated September 10, 1999.
Stale relevam circmnstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of the documents offered for probate; was not the
victim of a killing and was never adjudicated incompetent: NONE
B. Grant of Letters of Administration
(d b n.c.t.a: pendente lite; durallte absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs:
Name Relationship Residence
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 116 Old Mill Drive, Camp Hill,
Cumberland County, Pennsylvania.
(list street, number and municipality)
Decedent, then 75 years of age, died February 13, 2003, in Camp Hill, Cumberland County, Pennsylvania.
(Location)
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal properly ........................................................................................................................ $ 500,000.00
(If not domiciled in PA) Personal property in Pennsylvania ................................................................................................... $
(If not domiciled in PA) Personal property in County ............................................................................................................. $
Value of real estate in Pennsylvania ............................................................................................................................................................................ $
Total ........................................................................................................................................................................................................... $ 500,000.00
Real Estate situated as follows:
Wherefore, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned:
Signature Typed or printed name and residence
9406 Tranquil Park Drive
San Antonio, Texas 78254
Foml RW-I Page I of 2 (Dauphin County)- Rev 9/92
53864.1 2/19/03
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner above-named swears and affn'ms that the statements in the foregoing Petition are tree and correct to the best of the
knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administer the estate
according to law.
Sworn to and affirmed and subscribed
before me this,~] day of
February, 2003.
No.
Estate of Seibert D. Eberly, Jr., deceased
Social Security No: 162-22-1495 Date of Death: February 13, 2003
AND NOW, Febru~ 2003, in consideration of the Petition on the reverse side hereon, satisfactory
proof having been presented before me,
IT IS DECREED that Letters Testamentary are hereby granted to Betsy Eberly Dunn in the above estate
and that the instrument dated September 10, 1999 described in the Petition be admitted to probate and filed of
record as the last Will of Decedent.
FEES
Letters ........................... ~l_~.~"t9. ~
Short Certificates..(6)... $
Renunciation ................ $
Affidavit ( ) .................$
Extra Pages ( ) ............ $ ~'.
Codicil .......................... $
JCP Fee ........................ $
Inventory ....................... $
Other ............................ $
TOTAL ................ $~
,~./~~ Register of Wills
Attomey:
I.D. No:
Address:
Telephone:
Donn L. Snyder
O6858
Penn National Insurance Tower
Two North Second Street, Seventh Floor
Harrisburg, PA 17101
(717) 257-7552
53864.1 2/19/03
Register of Wills of Cumberland County, Pennsylvania
RENUNCIATION
Estate of Seibert D. Eberly, Jr.,
Deceased
The undersigned, Ann M. Eberly, hereby renounces her right to administer the estate and
respectfully request that Letters Testamentary be issued to Betsy Eberly Dunn.
Witness our hand and seal this O~ J day of February, 2003.
/
A~nn M. Eberl~,
Sworn to or affirmed and subscribed
efore me this c~ / d~.~ of February
003. -~- ~
NOTARIAL SEAt_
Maronetta F. Miller, Notary Public
Harrisburg, PA Dauphin County
My Commission ~,,,pi?,~ JaM 9, 2004
57379 I 2/19/03
LAST WILL AND TESTAMENT
OF
SEIBERT D. EBERLY, JR.
I, SEIBERT D. EBERLY, JR., of Cumberland County, Pennsylvania, declare
this to be my Will and revoke all prior Wills.
First: Tangible Personal Property: I give all of my tangible personal
property, including any automobiles, together with all insurance on such property, to my wife,
ANN M. EBERLY, if my wife survives me by thirty days; otherwise I give such property to
my daughter, BETSY EBERLY DUNN, if she survives both my wife and me, or if she does
not survive my wife and me, to my daughter's children as survive both my wife and me, to be
divided as they shall agree. If there be no agreement, or if any child is a minor, such property
shall be divided as my Executor, in my Executor's sole discretion, deems appropriate. Any of
such property to which a minor would thus become entitled which my Executor thinks
unsuitable for such minor's use shall be sold and the proceeds thereof added to the share of my
residuary estate held for the benefit of such minor. Any of such property to which a minor
thus becomes entitled and which is not sold may be retained by the Trustee, without bond,
during the minority of such child or may be delivered to the person having custody of such
child. The receipt of the person having custody shall be a complete release of my Executor
and Trustee. My Executor shall pay, as an expense of settling my estate, the costs of packing,
storage, shipping and insurance incurred in connection with the distribution of the gifts of
tangible personal property made above.
Second: Trust for My Grandchildren: If my wife, ANN M. EBERLY,
predeceases me, I give my Trustee the sum of One Hundred and Fifty Thousand Dollars
($150,000) to hold in trust for the benefit of a class composed of the children of my daughter,
BETSY EBERLY DUNN, (the children of my daughter shall be hereinafter referred to
individually as "grandchild" and collectively as "grandchildren" for purposes of this Will and
shall only mean the natural or adopted children of my daughter) living at my death or born
thereafter but before the time the division of this trust into equal shares is directed as follows:
Until my youngest living grandchild who lives to attain age twenty-two attains that age, the
Trustee shall pay or apply so much of the net income and principal for the support, health and
education of my grandchildren, in such manner and in such amounts, which need not be equal,
as in the sole discretion of the Trustee, is proper. As soon as there is no living grandchild of
mine under age twenty-two, the Trustee shall divide the balance of principal into as many
equal shares as there shall be grandchildren of mine then living and shall:
a. Hold one such share in trust for the benefit of each living
grandchild and pay to, or apply for the benefit of, such grandchild the entire net income
from such share or the balance thereof and also so much of the principal as, in the sole
discretion of the Trustee, is necessary for the support, health and education of such
grandchild. In the exercise of these powers, the Trustee may, but shall not be required
to, consider the other resources of such grandchild. There shall be paid to such
grandchild from the principal of such share or the balance thereof: (i) one-third thereof
upon attaining age twenty-two; (ii) one-half of the balance thereof upon attaining age
twenty-six; and (iii) the entire undistributed balance thereof upon attaining age thirty.
b. If any grandchild shall have attained any of such respective ages
at the time when such share is directed to be established for such grandchild, or at the
time when any share is added thereto, the Trustee shall then distribute to such
grandchild such part or parts or all, as the case may be, of such share or of such added
share as is directed to be paid to such grandchild upon attaining such respective ages.
c. If any grandchild for whose benefit the Trustee holds a share in
trust under subparagraph b. hereof dies before attaining age thirty, the Trustee shall
distribute the principal to such grandchild's issue living at the time of such grandchild's
463576.1 8/18/99 -2-
death, per stirpes; or if none, to my issue then living, per stirpes; provided, however,
that any amount payable under this subparagraph c. to a grandchild of mine for whom
at that time the Trustee holds a separate share hereunder shall be added to the share for
such grandchild for administration and distribution as part thereof.
Third: Residue: I give, devise and bequeath all the residue of my estate, of
whatever nature and wherever situated, to the Trustee hereinafter named. If my wife, ANN
M. EBERLY, survives me (and for purposes of this Article my wife shall be deemed to have
survived me if the order of our deaths cannot be established by proof), my residuary estate,
together with any other property which may be added hereto, shall be divided into two separate
shares, Share A and Share B.
Share A shall consist of the smallest fractional share of this trust estate which,
when added to the value of all other items in my gross estate which are eligible for the marital
deduction and which pass or have passed to my wife under other provisions of this Will except
Share B or otherwise, shall reduce the federal estate tax payable, after application of all
available credits (to the extent that their use will not increase death taxes on my estate), to the
lowest possible figure. In establishing such fractional share: (1) the computation shall be based
on final federal estate tax values and funding shall be determined on the date or dates of
distribution; (2) only assets that are eligible for the marital deduction shall pass to Share A;
and (3) any property which may at any time form part of this trust estate and which is not
subject to federal estate tax in my estate shall be disregarded in calculating the fractional shares
hereunder and shall be allocated to Share B, unless some other allocation is directed.
Share B shall consist of the balance of this trust estate after setting apart Share A
and after payment from this balance of death taxes as hereinafter provided. If my wife fails to
survive me, Share B shall consist of the entire trust estate. If my wife (or my wife's executor,
463576.1 8/18/99 -3-
administrator, guardian or agent acting under a power of attorney) disclaims part or all of my
wife's interest in Share A, such disclaimed portion shall pass to Share B and my wife shall
retain my wife's interest in Share B as augmented by the disclaimed property.
A. MARITAL DEDUCTION SHARE A. The Trustee shall distribute
Share A to my wife, ANN M. EBERLY, absolutely.
B. NON-MARITAL DEDUCTION SHARE B. The Trustee shall pay to
my wife, ANN M. EBERLY, for life, the following from Share B:
a. The net income, quarterly or more frequently.
b. In addition, so much of the principal as the Trustee other than my
wife, in the Trustee's sole discretion, deems proper for the support, health and
education of my wife. In the exercise of this power, the Trustee may, but shall not be
required to, consider the other resources of my wife.
c. In addition, so much of the principal as my wife, from time to
time during my wife's lifetime, requests in writing delivered to the Trustee, not to
exceed in any calendar year the greater of Five Thousand Dollars ($5,000) or five
percent (5 %) of the value of the principal at the end of such year. Such right shall be
non-cumulative.
Upon the death of my wife, or upon my death if my wife fails to survive me, the
Trustee shall distribute the balance of Share B to my daughter, BETSY EBERLY DUNN, if
she is then living. If my daughter, BETSY EBERLY DUNN, is not then living, the Trustee
shall divide the same into as many equal shares as there are grandchildren of mine then living
and grandchildren of mine then deceased represented by issue then living and shall distribute
one such share to each grandchild of mine then living and one such share, per stirpes, to the
issue then living of each such grandchild then deceased. If I have no issue living at the time of
my wife's death, or upon my death if my wife does not survive me, the Trustee shall divide the
then remaining balance into as many equal shares for each of my daughter's husband,
WILLIAM JACKSON DUNN, my nephew JOHN C. MUTH, my nephew RICHARD
MUTH, and my niece MARILYN MARTIN as are then living and shall distribute one such
equal share to each of them then living.
Fourth: Minority Provision: Any income or principal (other than tangible
personal property) which becomes distributable to a minor (and for purposes of this Will, the
term "minor" shall refer to a person under age twenty-one) shall be held in a trust fund by the
463576.1 8/18/99 -4-
Trustee during minority. The Trustee shall apply such amounts of income and principal as the
Trustee, in the Trustee's sole discretion, deems proper for the support, health, education and
welfare of such minor and shall accumulate any unexpended balance of income. Such amounts
may be applied directly or may be paid to the person with whom such minor resides or who
has the care or control of such minor, without the intervention of a guardian. The Trustee
shall not be obliged to supervise or inquire into the application of such amounts by such
person, and the receipt of such person shall be a complete release of the Trustee. Should any
such fund, in the sole opinion of my Executor or Trustee, be or become too small to warrant
continuing such fund in trust, or should its administration be or become impractical for any
other reason, my Executor or Trustee, in the Executor or Trustee's sole discretion, may pay
such fund, absolutely, to the parent or other person maintaining said minor or may deposit
such fund in the minor's name in an interest-bearing account in a financial institution of the
Executor or Trustee's choosing, payable to the minor at majority. If such minor dies before
attaining age twenty-one, such fund shall be distributed to such minor's estate.
Fifth: Disability Provision: If any beneficiary shall, in the sole opinion of
the Trustee other than such beneficiary, become mentally or physically incapacitated, the
Trustee may apply the share to which such beneficiary is otherwise entitled hereunder for such
beneficiary's support, health and welfare, directly, without the intervention of a guardian.
Sixth: Protective Provision: All principal and income shall, until actual
distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of
any beneficiary, and shall not be liable to any levy, attachment, execution or sequestration
while in the hands of my Executor or Trustee.
463576.1 8/18/99 -5-
Seventh: Perpetuities Saving Clause: I direct that, in any event, if any trust
created under this Will has not already terminated by its terms, it shall terminate at the
expiration of twenty-one years after the death of the survivor of my wife and the last surviving
issue of mine who was living at the time of my death. The principal shall then be distributed
to my then living issue, per stirpes.
Eighth: Tax Clause: All estate, inheritance, succession and other taxes,
imposed or payable by reason of my death, and any penalties thereon, with respect to all
property comprising my gross estate for death tax purposes, whether or not such property
passes under this Will, (except any such tax on any qualified retirement plan benefits or
Individual Retirement Account benefits included in my estate, all of which taxes shall be
apportioned pro rata against and paid by the person, persons or trust in possession thereof or
benefited thereby) shall be paid out of and charged generally against the principal of Share B,
after setting apart Share A, without apportionment or right of reimbursement; provided,
however, that no asset which is exempt from any state death tax shall be used for the payment
of such tax and no asset which is exempt from federal estate tax shall be used for the payment
of such tax or to satisfy any obligations of my estate. Such taxes shall be paid at such time or
times as may be deemed advisable.
Ninth: Powers of Fiduciaries: In addition to the powers given by law, my
Executor and Trustee, and any successors, without any order of court and in the sole discretion
of the Executor and Trustee, may:
advisable.
investments.
a. Retain any real or personal property, as long as deemed
b. Invest in any real or personal property without restriction to legal
463576.1 8/18/99 -6-
c. Subscribe for stocks, bonds or other investments; join in any plan
of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or
voting trust and deposit securities thereunder; and generally exercise all the rights of
security holders or employees of any corporation.
d. Register securities in the name of a nominee or in such manner
that title will pass by delivery.
e. Vote securities in person or by proxy, and in such connection
delegate discretionary powers.
f. Repair, alter, improve or lease, for any period of time, any real
or personal property, and give options for leases.
security, exchange or
or exchanges.
Sell at public or private sale, for cash or credit, with or without
partition any real or personal property, and give options for sales
h. Borrow money from any person, including any fiduciary, and
mortgage or pledge any real or personal property.
i. Disclaim any interest or power granted to me under any
instrument or by operation of law.
j. Employ custodians, accountants, investment advisors and other
agents and pay their proper charges in addition to fiduciary commissions.
k. Pay administration expenses, including, without limitation,
interest on death taxes ("administration expenses") from principal or income, including
income otherwise payable to charity; provided, however, that no allocation of
administration expenses to income shall be made that would prevent any assets from
otherwise qualifying for the federal estate tax charitable deduction.
1. Use administration expenses as deductions for federal estate tax
purposes or fiduciary income tax purposes or partly for each, without making
adjustments between principal and income in consequence of the exercise of such
discretionary power.
m. File joint income tax returns with my wife and pay a portion of
such tax, and consent to gifts made by my wife and pay a portion of any gift tax
thereon.
n. Compromise claims.
o. Divide any trust hereunder, which division may be made on a
non-pro rata basis, into two or more separate and independent trusts and make any
463576.1 8/18/99 -7-
principal distributions otherwise authorized hereunder from the trusts on a non-pro rata
basis.
p. To the extent that any asset which is exempt from Pennsylvania
inheritance tax would otherwise be allocated to any trust hereunder containing property
not exempt from such tax, divide any trust hereunder into two trusts, in all respects
identical, except that one trust shall contain only property exempt from the
Pennsylvania inheritance tax and the other trust shall contain only property not exempt
from said tax; and my Executor and Trustee may make any principal distributions
otherwise authorized hereunder from the two trusts on a non-pro rata basis.
q. Add to the principal of any trust created hereby any property
received from any person by Deed, Will or in any other manner.
r. At any time merge any trust hereunder with any other trust held
by my Executor, whether created by me or by any other person by Will or Deed, if the
terms of the trust are then substantially similar and held for the primary benefit of the
same person or persons.
s. Make distributions without the consent of any beneficiary, in cash
or in specific property, real or personal, or an undivided interest therein, or partly in
cash and partly in such property and do so, except as otherwise specifically provided
elsewhere herein, without regard to the income tax basis of specific property allocated
to any beneficiary (including any trust) and without making pro rata distribution of
specific assets.
t. Exercise all power, authority and discretion given hereby, after
the termination of any trust created herein until the same is fully distributed.
u. Fund or divide any trust or trust share hereunder at any time into
two separate trusts or shares in order that the federal generation-skipping transfer tax
("GST") inclusion ratio for each trust or share shall be either 0 or 1, and exercise any
discretionary powers over principal or income against either one or the other or both of
the two trusts or shares in such manner as, in the opinion of the Trustee, will lessen
federal transfer taxes.
v. Give any beneficiary (other than my wife) of any trust or trust
share hereunder, at any time prior to the death of such beneficiary, a testamentary
general power of appointment, as defined in Section 2041(b) of the Internal Revenue
Code of 1986, as amended, or successor provisions (the "Code"), over all or any
portion of any trust or share established hereunder for benefit of such beneficiary if the
possession of such power by said beneficiary, in the opinion of the Trustee other than
such beneficiary, would lessen federal transfer taxes and be in the best interests of the
beneficiary. The Trustee may give a beneficiary such general power by a written
notification to such beneficiary of such award, which shall contain such information as
to the scope of the general power and the method of its exercise as the Trustee other
463576.1 8/18/99 -8-
than such beneficiary shall deem appropriate. The effective exercise of such power, to
the extent of such exercise, shall be deemed to control the disposition of the appointed
property.
w. To the extent possible, satisfy any distribution hereunder which
qualifies for the special generation assignment rule of Section 2651(e) of the Code from
GST non-exempt assets and divide any trust hereunder for multiple beneficiaries into
separate trusts for one or more of said beneficiaries in such a manner that certain
distributions from one or more of such trusts will thereby be protected from GST by the
special generation assignment rule and make such equitable adjustments in the
continuing interests of the other beneficiaries in the remaining trust share or shares as
the Trustee shall deem appropriate.
x. Make distributions for the benefit of skip persons (as defined in
Section 2613(a) of the Code) to which they are otherwise entitled hereunder for medical
and tuition expenses directly to the provider of the services and from assets which are
not GST exempt, if any.
y. Satisfy any transfer which would otherwise be deemed a taxable
termination, a taxable distribution or a direct skip, for generation-skipping transfer tax
purposes, out of the principal of such trust share or shares created hereunder which are
GST exempt, and satisfy any distributions which would not be deemed a taxable
termination, a taxable distribution or a direct skip, for generation-skipping transfer tax
purposes, out of the principal of such trust share or shares created hereunder which are
not GST exempt. In addition, the Trustee, in the Trustee's sole discretion, may fund
one or more of such trust shares created hereunder for one or more beneficiaries with
disproportionate amounts of GST exempt or GST non-exempt property. Such equitable
adjustments in the continuing interests of the other beneficiaries in the remaining trust
share or shares shall be made under such circumstances as the Trustee shall deem
appropriate.
z. Allocate any of my federal exemption from GST, as provided in
Section 263 ! of the Code, available at the time of my death to any property as to which
I am the transferor under the provisions of Section 2652(a) of the Code, including any
property transferred by me during my life, and to elect out of any deemed allocation or
revoke any prior election out.
My Executor and Trustee may make, but shall not be required to make, any
adjustment of the amount distributed to any beneficiary who would have received a greater or
lesser amount if my Executor or Trustee had made a different or contrary decision in reference
to any of the above matters. I exonerate my Executor and Trustee from any liability arising
463576.1 8/18/99 -9-
from any exercise or failure to exercise these powers, provided their actions (or inactions) are
taken in good faith.
For purposes of interpretation of this document, with respect to a gift to any
descendant of mine, any condition of survivorship shall be construed to mean survival by 90
days, and if any such descendant of mine shall fail to survive me by 90 days, such descendant
of mine shall be deemed to have predeceased me.
Tenth: Appointment of Fiduciaries: I appoint my wife, ANN M. EBERLY,
Executor of this Will. Should my wife, for any reason, fail to qualify or cease to act as such
during the administration of my estate, I appoint my daughter, BETSY EBERLY DUNN,
Executor of this Will to serve with the same duties, powers and discretion as if originally
appointed.
I appoint ALLFIRST (formerly known as DAUPHIN DEPOSIT BANK AND
TRUST) Trustee of any trusts established under Article SECOND of this Will for the benefit
of my grandchildren. I appoint my wife, ANN M. EBERLY, Trustee of all other trusts
established hereunder. Should my wife, for any reason, fail to qualify or cease to act as such
during the administration of any such trust, I appoint my daughter, BETSY EBERLY DUNN,
Trustee of all trusts established hereunder, except any trust established under Article
SECOND, to serve with the same duties, powers and discretion as if originally appointed.
ALLFIRST shall be entitled to compensation for its services as Trustee in
accordance with its Standard Schedule of Charges in effect from time to time during the period
over which its services are rendered.
The majority of all beneficiaries to whom current trust payments may or must be
distributed, or the natural or legal guardians of such beneficiaries, as the case may be, shall
463576.1 8/18/99
have the power to request in writing the removal of the Corporate Trustee then in office and
the appointment of another Corporate Trustee. Then, and as often as it shall occur, the
Corporate Trustee so designated hereunder to be appointed in the writing shall, upon filing
written acceptance of the trust, become Corporate Trustee hereunder and the Corporate Trustee
then in office shall thereupon be removed.
If at any time there is a change in the Federal estate tax laws such that any trust
created hereunder will be includable in my wife's estate solely by reason of my wife's position
as sole Trustee with respect to such trust, then, and in that event, the successor Trustee named
herein shall become a Co-Trustee with my wife. In that event, no Trustee shall participate in
any discretionary decision relating to the right of such Trustee, as beneficiary, or in any
determination of such beneficiary's incapacity. In such cases the decision of the other Trustee
shall control. No Executor or Trustee named herein or appointed as provided below shall be
required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor"
or the word "Trustee" is used in this Will, the word shall include both the singular and the
plural, unless the context indicates otherwise.
IN WITNESS WHEREOF I have hereunto set my hand and seal this [ (~ day of
1999.
SEIBERT D. EBERLY, JR. X.~ '~
SIGNED, SEALED, PUBLISHED and DECLARED by the above named
SEIBERT D. EBERLY, JR. as and for his last Will and Testament, in the presence of us,
who, at his request, in his presence and in the presence of each other, have hereunto
subscribed our names as witnesses.
463576.1 8/18/99 - 11-
ADDRESS
463576.1 8/18/99 -12-
COMMONWEALTH OF PENNSYLVANIA :
i SS
COUNTY OF :
We, SEIBERT D. EBERLY, JR., the testator, and
and bo,,,., L. gn~jd~' , the witnesses, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testator signed and executed the instrument as his last Will and that be signed willingly, and
that he executed it as his free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness
and that to the best of the witnesses' knowledge the testator was at that time over eighteen
years of age, of sound mind and under no constraint or undue influence.
SEIBERT D. EBERLY, JR.
Wit~e-sslr' ]- [ _' [/]'
witness ' ' ,..1/5--
Subscribed, sworn to and acknowledged before me by SEIBERT D. EBERLY,
JR., the testator, and subscribed and sworn to before me by
and --,. the witnesses, this /(~ay~ /I
. ~./~, 1999..
~qo~ar~bli~
463576.1 8/18/99 -13-
IN RE: ESTATE OF
SEIBERT D. EBERLY
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 21-2003-00163
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
To the Register:
I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court
Rules was served on or mailed to the sole beneficiary of the above-captioned estate on April 2,
2003:
Name
Ann M. Eberly
Address
116 Old Mill Road, Camp Hill, PA 17011
SEIBERT D. EBERLY
FEBRUARY 13, 2003
Notice has been given to all persons known to the undersigned to be entitled thereto
under Rule 5.6(a)
April2,2003
' DONN L. S~ER
Saul Ewing LLP
Two North Second Street, 7th Floor
Harrisburg, PA 17101
(717) 257-7552
Attorney for Estate
62176.1 4/4/03
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002794
SNYDER DONN L ESQUIRE
SAUL EWING LLP
2 NORTH SECOND ST 7TH FLOOR
HARRISBURG, PA 17101
........ fold
ESTATE INFORMATION: SSN: 162-22-1495
FILE NUMBER: 2103-01 63
DECEDENT NAME: EBERLY JR. SEIBERT D
DATE OF PAYMENT: 07/11/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/13/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,574.70
TOTAL AMOUNT PAID:
$4,574.70
REMARKS: DONN LSNYDERESQUIRE
C/O SAUL EWING LLP (FIRM NAME)
SEAL
CHECK# 12267
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
EV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500 v
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21 03 016
COUNTY CODE YEAR ~MBER
3
LU
X
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eberl¥, Seibert D., Jr.
DATE OF DEATH (MM-DD-YEAR)
02-13-2003
DATE OF BIRTH (MM-DD-YEAR)
03-30-1927
SOCIAL SECURITY NUMBER
162-22-1495
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Esther Ann Eberly
[] 1. Original Ratum
[] 4. Limited Estate
[] 6. Decedent Died Testate (Attach copy of Will)
[] 9. Litigation Proceeds Received
[] 2. Supplemental Ratum
[] 4a. Future Interest Compromise (date or death after 12-12-82)
[] 7. Decedent Maintained a Living Trust (~achcopy of Trust)
[] 10. Spousal Poverty Credit (date ot death between 12-31-91 and 1-1-95)
] 3. Remainder Return (date of death prior to 12-13-82)
[] 5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE ~REC~DTO:
NAME
Dorm L. Snyder, Esquire
FIRM NAME (If Applicable)
Saul Ewing LLP
TELEPHONE NUMBER
(717) 257-7524
COMPLETE ~ILING ADDRESS
2 North Second Street, 7th Floor
Harrisburg, PA 17101
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G or L)
8. Total Gross Assets (total Lines 1 - 7)
9. Funeral Expenses &Administrative Costs (Schedule H)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
t2. Net Value of Estate (Line 8 minus Line 11)
13.
14.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
mede (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
500,873
2,479.69
171,410.55
(8)
71,178.82
345.00
(11)
(12)
(13)
(14)
OFFICIAL [:~E ONLY
?.
r-"
674,764.17
71,523.82
603,240.35
603,240.35
SEE INSTRUCTIONS FOR APPUCABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
501,580.37 x.o 0 (15)
101,659.98 x .o 45 (16)
0.00
4,574.70
17. Amount of Line 14 taxable at sibling rate
X .12 (17)
18. Amount of Line 14 taxable at collateral rate
x .15 (18)
19. Tax Due
[] [CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYME~]
20.
(19)
4,574.70
> > BE SURE TO ANSVVER ALL QUESTIONS ON:R~ERSE SIDE ~DRECHECK MATH < <
STF PA42021F. 1
Decedent's Complete Address:
rSTREE-I'ADDRES'6 116 Old Mill Drive
CITY Camp Hill
ISTATE
PA I ziP
Tax Payments and Credits:
1, Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
17011
4,574.70
Total Credits (A + B + C) (2)
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE, (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF IMLLS, 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 dght to designate who shall use the property transferred or its income; ................... [] []
c. retain a reversionary interest; or ....................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................... [] []
2. If death occurred alter December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................. [] []
3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ..... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
0.00
4,574.70
0.00
4,574.70
Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of prepare' other than the personal representative is based on all information of which preparer has any knowledge.
FF:~ RESPONSIBLE FOR FILING RETURN
SIGNATy~E
ADDRE"~'~'~ t/''A - - /~ '
9406 Ti~uil P~rk Ddi/ve, .San Antonio, TX 78254
2 North Second Street, 7th Floor, Harrisburg, PA 17101
D~E
July ~ , 2003
2003
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate im posed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate im posed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even
if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive
parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. {}9116(a)(1)].
The tax rate im posed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
STF PA42021F.2
REV-1503 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE 0 F
Eberl¥, Seibert D., Jr.
SCHEDULE B
STOCKS & BONDS
I
FILE NUMBER
21-030163
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2.
3.
4.
5.
Dreyfus Strategic Municipal Bonds
Eaton Vance National Fund B
Seligman Pennsylvania Municipal Bond Fund A
Smith Barney Municipal Fund Pennsylvania
Smith Barney Municipal H:Inc.
110,899.74
48,850.00
12,350.14
121,735.63
207,038.42
TOTAL (Also enter on line 2, Recapitulation) $ 5 0 0, 8 7 3. 9 3
(If more space is needed, insert additional sho~ts of the same size)
STF PA42021F.4
REV-1508 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eberly, Seibert D.r
Jr.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
I
FILE NUMBER
21-030163
Include the proceeds of litigation and the date the proceeds were received by the estate. All prope~'y jointly-owned with the right of survivomhip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Smith Barney 2,479.69
TOTAL (Also enter on line 5, Recapitulation) $ 2,4 7 9.6 9
(If more space is needed, insed additional sh~ts of the same size)
STF PA42021F 9
.~7)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERiTANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eberly, Seibert D., Jr. 21-030163
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF
rTEM INCLUOE TFE NNvlE OF TI-E TRANSFEREE, TI-EIR RELATIONSFI P TO DECEDENq' AND ~HE DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER. AT]ACH A COPY OF 'RE DEED FOR RE.N. ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1. Travelers Life Annuity 101,659.98 100% L01,659.9~
2. Allfirst - IRA 69,750.57 100% 69,750.5~
TOTAL (Also enter on line 7, Recapitulation)$ 1 7 1, 4 1 0.5 .~
(If more space is needed, insert additional sheets of the same size)
STF PA42021F 11
EV-1511 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Eberly, Seibert D., Jr. 21-030163
Debts of decedent must be reported on Schedule I.
iTEM
NUMBER DESCRIPTION AMOUNT
A.
5.
6.
7.
8.
9.
FUNERAL EXPENSES:
Parthemore
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Betsy E. Dunn
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 9406 Tranquil Park Drive
City San Antonio State TX
Year(s) Commission Paid: ? ?
AttomeyFees Saul Ewing LLP
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Esther Ann Eberly
Zip78254
Street Address 116 Old Mill Drive
CityCamp Hill
Relationship of Claimant to Decedent S u r v i v i n g
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Sentinel - Advertise Grant of
Cumberland Law Journal
Saul Ewing LLP - Costs
State PA
Spouse
Letters
- Advertise Grant
Advanced
zipl7011
of Letters
TOTAL (Also enter on line 9, Recapitulation)
8,152.90
33,740.00
25,168.00
3,500.00
409.00
98.69
75.00
35.23
71,178.82
(If more space is needed, insert additional sheets of the same size)
STF PA42021F. 12
REV-1512 EX + (1-97)(I)
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES,&LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ebert¥, Seibert D., Jr. 21-030163
Include unreimbursed medical expense~
ITEM
NUMBER DESCRIPTION AMOUNT
1. Colonial Tax Service - Prepare 2002 Tax Returns 345.00
TOTAL (Also enter on line 10, Recapitulation) $ 3 4 5.0 0
(If more space is needed, insert additional sheets of the same size)
STF PA42021F. 13
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eberl~ , Seibert D.,
NUMBER
[.
1.
11.
1.
1.
Jr.
SCHEDULE J
BENEFICIARIES
I
FILE NUMBER
21-030163
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers
under Sec. 9116 (a)(1.2)]
Esther Ann Eberly
RELATIONSHIP TO DECEDENT
Do Not List Trustee{s)
Surviving Spouse
AMOUNT OR SHARE
OF ESTATE
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
STF PA42021F. 14
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
SEIBERT D. EBERLY, JR.
I, SEIBERT D. EBERLY, JR., of Cumberland County, Pennsylvania, declare
this to be my Will and revoke all prior Wills.
First: Tangible Personal Property: I give all of my tangible personal
property, including any automobiles, together with all insurance on such property, to my wife,
ANN M. EBERLY, if my wife survives me by thirty days; otherwise I give such property to
my daughter, BETSY EBERLY DUNN, if she survives both my wife and me, or if she does
not survive my wife and me, to my daughter's children as survive both my wife and me, to be
divided as they shall agree. If there be no agreement, or if any child is a minor, such property
shall be divided as my Executor, in my Executor's sole discretion, deems appropriate. Any of
such property to which a minor would thus become entitled which my Executor thinks
unsuitable for such minor's use shall be sold and the proceeds thereof added to the share of my
residuary estate held for the benefit of such minor. Any of such property to which a minor
thus becomes entitled and which is not sold may be retained by the Trustee, without bond,
during the minority of such child or may be delivered to the person having custody of such
child. The receipt of the person having custody shall be a complete release of my Executor
and Trustee. My Executor shall pay, as an expense of settling my estate, the costs of packing,
storage, shipping and insurance incurred in connection with the distribution of the gifts of
tangible personal property made above.
Second: Trust for My Grandchildren: If my wife, ANN M. EBERLY,
predeceases me, I give my Trustee the sum of One Hundred and Fifty Thousand Dollars
($150,000) to hold in trust for the benefit of a class composed of the children of my daughter,
BETSY EBERLY DUNN, (the children of my daughter shall be hereinafter referred to
individually as "grandchild" and collectively as "grandchildren" for purposes of this Will and
shall only mean the natural or adopted children of my daughter) living at my death or born
thereafter but before the time the division of this trust into equal shares is directed as follows:
Until my youngest living grandchild who lives to attain age twenty-two attains that age, the
Trustee shall pay or apply so much of the net income and principal for the support, health and
education of my grandchildren, in such manner and in such amounts, which need not be equal,
as in the sole discretion of the Trustee, is proper. As soon as there is no living grandchild of
mine under age twenty-two, the Trustee shall divide the balance of principal into as many
equal shares as there shall be grandchildren of mine then living and shall:
a. Hold one such share in trust for the benefit of each living
grandchild and pay to, or apply for the benefit of, such grandchild the entire net income
from such share or the balance thereof and also so much of the principal as, in the sole
discretion of the Trustee, is necessary for the support, health and education of such
grandchild. In the exercise of these powers, the Trustee may, but shall not be required
to, consider the other resources of such grandchild. There shall be paid to such
grandchild from the principal of such share or the balance thereof: (i) one-third thereof
upon attaining age twenty-two; (ii) one-half of the balance thereof upon attaining age
twenty-six; and (iii) the entire undistributed balance thereof upon attaining age thirty.
b. If any grandchild shall have attained any of such respective ages
at the time when such share is directed to be established for such grandchild, or at the
time when any share is added thereto, the Trustee shall then distribute to such
grandchild such part or parts or all, as the case may be, of such share or of such added
share as is directed to be paid to such grandchild upon attaining such respective ages.
c. If any grandchild for whose benefit the Trustee holds a share in
trust under subparagraph b. hereof dies before attaining age thirty, the Trustee shall
distribute the principal to such grandchild's issue living at the time of such grandchild's
463576.1 8118199
-2-
death, per stirpes; or if none, to my issue then living, per stirpes; provided, however,
that any amount payable under this subparagraph c. to a grandchild of mine for whom
at that time the Trustee holds a separate share hereunder shall be added to the share for
such grandchild for administration and distribution as part thereof.
Third: Residue: I give, devise and bequeath all the residue of my estate, of
whatever nature and wherever situated, to the Trustee hereinafter named. If my wife, ANN
M. EBERLY, survives me (and for purposes of this Article my wife shall be deemed to have
survived me if the order of our deaths cannot be established by proof), my residuary estate,
together with any other property which may be added hereto, shall be divided into two separate
shares, Share A and Share B.
Share A shall consist of the smallest fractional share of this trust estate which,
when added to the value of all other items in my gross estate which are eligible for the marital
deduction and which pass or have passed to my wife under other provisions of this Will except
Share B or otherwise, shall reduce the federal estate tax payable, after application of all
available credits (to the extent that their use will not increase death taxes on my estate), to the
lowest possible figure. In establishing such fractional share: (1) the computation shall be based
on final federal estate tax values and funding shall be determined on the date or dates of
distribution; (2) only assets that are eligible for the marital deduction shall pass to Share A;
and (3) any property which may at any time form part of this trust estate and which is not
subject to federal estate tax in my estate shall be disregarded in calculating the fractional shares
hereunder and shall be allocated to Share B, unless some other allocation is directed.
Share B shall consist of the balance of this trust estate after setting apart Share A
and after payment 'from this balance of death taxes as hereinafter provided. If my wife fails to
survive me, Share B shall consist of the entire trust estate. If my wife (or my wife's executor,
463576.1 8/18/99
-3-
administrator, guardian or agent acting under a power of attorney) disclaims part or all of my
wife's interest in Share A, such disclaimed portion shall pass to Share B and my wife shall
retain my wife's interest in Share B as augmented by the disclaimed property.
A. MARITAL DEDUCTION SHARE ,4. The Trustee shall distribUte
Share A to my wife, ANN M. EBERLY, absolutely.
B. NON-MARITAL DEDUCTION SHARE B.
my wife, ANN M. EBERLY, for life, the following from Share B:
The Trustee shall pay to
a. The net income, quarterly or more frequently.
b. In addition, so much of the principal as the Trustee other than my
wife, in the Trustee's sole discretion, deems proper for the support, health and
education of my wife. In the exercise of this power, the Trustee may, but shall not be
required to, consider the other resources of my wife.
c. In addition, so much of the principal as my wife, from time to
time during my wife's lifetime, requests in writing delivered to the Trustee, not to
exceed in any calendar year the greater of Five Thousand Dollars ($5,000) or five
percent (5%) of the value of the principal at the end of such year. Such right shall be
non-cumulative.
Upon the death of my wife, or upon my death if my wife fails to survive me, the
Trustee shall distribute the balance of Share B to my daughter, BETSY EBERLY DUNN, if
she is then living. If my daughter, BETSY EBERLY DUNN, is not then living, the Trustee
shall divide the same into as many equal shares as there are grandchildren of mine then living
and grandchildren of mine then deceased represented by issue then living and shall distribute
one such share to each grandchild of mine then living and one such share, per stirpes, to the
issue then living of each such grandchild then deceased. If I have no issue living at the time of
my wife's death, or upon my death if my wife does not survive me, the Trustee shall divide the
then remaining balance into as many equal shares for each of my daughter's husband,
WILLIAM JACKSON DUNN, my nephew JOHN C. MUTH, my nephew RICHARD
MUTH, and my niece MARILYN MARTIN as are then living and shall distribute one such
equal share to each of them then living.
Fourth: Minority Provision: Any income or principal (other than tangible
personal property) which becomes distributable to a minor (and for purposes of this Will, the
term "minor" shall refer to a person under age twenty-one) shall be held in a trust fund by the
463576.1 8/18/99
-4-
Trustee during minority. The Trustee shall apply such amounts of income and principal as the
Trustee, in the Trustee's sole discretion, deems proper for the support, health, education and
welfare of such minor and shall accumulate any unexpended balance of income. Such amounts
may be applied directly or may be paid to the person with whom such minor resides or who
has the care or control of such minor, without the intervention of a guardian. The Trustee
shall not be obliged to supervise or inquire into the application of such amounts by such
person, and the receipt of such person shall be a complete release of the Trustee. Should any
such fund, in the sole opinion of my Executor or Trustee, be or become too small to warrant
continuing such fund in trust, or should its administration be or become impractical for any
other reason, my Executor or Trustee, in the Executor or Trustee's sole discretion, may pay
such fund, absolutely, to the parent or other person maintaining said minor or may deposit
such fund in the minor's name in an interest-bearing account in a financial institution of the
Executor or Trustee's choosing, payable to the minor at majority. If such minor dies before
attaining age twenty-one, such fund shall be distributed to such minor's estate.
Fifth: Disability Provision: If any beneficiary shall, in the sole opinion of
the Trustee other than such beneficiary, become mentally or physically incapacitated, the
Trustee may apply the share to which such beneficiary is otherwise entitled hereunder for such
beneficiary's support, health and welfare, directly, without the intervention of a guardian.
Sixth: Protective Provision: All principal and income shall, until actual
distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of
any beneficiary, and shall not be liable to any levy, attachment, execution or sequestration
while in the hands of my Executor or Trustee.
463576.1 8/18/99
-5-
Seventh: Pe~etuities Saving Clause: I direct that, in any event, if any trust
created under this Will has not already terminated by its terms, it shall terminate at the
expiration of twenty-one years after the death of the survivor of my wife and the last surviving
issue of mine who was living at the time of my death. The principal shall then be distributed
to my then living issue, per stirpes.
Eighth: _Tax Clause: All estate, inheritance, succession and other taxes,
imposed or payable by reason of my death, and any penalties thereon, with respect to all
property comprising my gross estate for death tax purposes, whether or not such property
passes under this Will, (except any such tax on any qualified retirement plan benefits or
Individual Retirement Account benefits included in my estate, all of which taxes shall be
apportioned pro rata against and paid by the person, persons or trust in possession thereof or
benefited thereby) shall be paid out of and charged generally against the principal of Share B,
after setting apart Share A, without apportionment or right of reimbursement; provided,
however, that no asset which is exempt from any state death tax shall be used for the payment
of such tax and no asset which is exempt from federal estate tax shall be used for the payment
of such tax or to satisfy any obligations of my estate. Such taxes shall be paid at such time or
times as may be deemed advisable.
Ninth: Powers of Fiduciaries: In addition to the powers given by law, my
Executor and Trustee, and any successors, without any order of court and in the sole discretion
of the Executor and Trustee, may:
advisable.
Retain any real or personal property, as long as deemed
bo
investments.
Invest in any real or personal property without restriction to legal
463576.1 8/18/99
-6-
c. Subscribe for stocks, bonds or other investments; join in any plan
of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or
voting trust and deposit securities thereunder; and generally exercise all the rights of
security holders or employees of any corporation.
d. Register securities in the name of a nominee or in such manner
that title will pass by delivery.
e. Vote securities in person or by proxy, and in such connection
delegate discretionary powers.
f. Repair, alter, improve or lease, for any period of time, any real
or personal property, and give options for leases.
g. Sell at public or private sale, for cash or credit, with or without
security, exchange or partition any real or personal property, and give options for sales
or exchanges.
h. Borrow money from any person, including any fiduciary, and
mortgage or pledge any real or personal property.
i. Disclaim any interest or power granted to me under any
instrument or by operation of law.
j. Employ custodians, accountants, investment advisors and other
agents and pay their proper charges in addition to fiduciary commissions.
k. Pay administration expenses, including, without limitation,
interest on death taxes ("administration expenses") from principal or income, including
income otherwise payable to charity; provided, however, that no allocation of
administration expenses to income shall be made that would prevent any assets from
otherwise qualifying for the federal estate tax charitable deduction.
1. Use administration expenses as deductions for federal estate tax
purposes or fiduciary income tax purposes or partly for each, without making
adjustments between principal and income in consequence of the exercise of such
discretionary power.
m. File joint income tax returns with my wife and pay a portion of
such tax, and consent to gifts made by my wife and pay a portion of any gift tax
thereon.
n. Compromise claims.
o. Divide any trust hereunder, which division may be made on a
non-pro rata basis, into two or more separate and independent trusts and make any
463576.1 8/18/99
-7-
principal distributions otherwise authorized hereunder from the trusts on a non-pro rata
basis.
P. To the extent that any asset which is exempt from Pennsylvania
inheritance tax would otherwise be allocated to any trust hereunder containing property
not exempt from such tax, divide any trust hereunder into two trusts, in all respects
identical, except that one trust shall contain only property exempt from the
Pennsylvania inheritance tax and the other trust shall contain only property not exempt
from said tax; and my Executor and Trustee may make any principal distributions
otherwise authorized hereunder from the two trusts on a non-pro rata basis.
q. Add to the principal of any trust created hereby any property
received from any person by Deed, Will or in any other manner.
r. At any time merge any trust hereunder with any other trust held
by my Executor, whether created by me or by any other person by Will or Deed, if the
terms of the trust are then substantially similar and held for the primary benefit of the
same person or persons.
s. Make distributions without the consent of any beneficiary, in cash
or in specific property, real or personal, or an undivided interest therein, or partly in
cash and partly in such property and do so, except as otherwise specifically provided
elsewhere herein, without regard to the income tax basis of specific property allocated
to any beneficiary (including any trust) and without making pro rata distribution of
specific assets.
t. Exercise all power, authority and discretion given hereby, after
the termination of any trust created herein until the same is fully distributed.
u. Fund or divide any trust or trust share hereunder at any time into
two separate trusts or shares in order that the federal generation-skipping transfer tax
("GST") inclusion ratio for each trust or share shall be either 0 or 1, and exercise any
discretionary powers over principal or income against either one or the other or both of
the two trusts or shares in such manner as, in the opinion of the Trustee, will lessen
federal transfer taxes.
v. Give any beneficiary (other than my wife) of any trust or trust
share hereunder, at any time prior to the death of such beneficiary, a testamentary
general power of appointment, as defined in Section 2041 (b) of the Internal Revenue
Code of 1986, as amended, or successor provisions (the "Code"), over all or any
portion of any trust or share established hereunder for benefit of such beneficiary if the
possession of such power by said beneficiary, in the opinion of the Trustee other than
such beneficiary, would lessen federal transfer taxes and be in the best interests of the
beneficiary. The Trustee may give a beneficiary such general power by a written
notification to such beneficiary of such award, which shall contain such information as
to the scope of the general power and the method of its exercise as the Trustee other
463576.1 8/18/99
-8-
r
than such beneficiary shall deem appropriate. The effective exercise of such power, to
the extent of such exercise, shall be deemed to control the disposition of the appointed
property.
w. To the extent possible, satisfy any distribution hereunder which
qualifies for the special generation assignment rule of Section 2651(e) of the Code from
GST non-exempt assets and divide any trust hereunder for multiple beneficiaries into
separate trusts for one or more of said beneficiaries in such a manner that certain
distributions from one or more of such trusts will thereby be protected from GST by the
special generation assignment rule and make such equitable adjustments in the
continuing interests of the other beneficiaries in the remaining trust share or shares as
the Trustee shall deem appropriate.
x. Make distributions for the benefit of skip persons (as defined in
Section 2613(a) of the Code) to which they are otherwise entitled hereunder for medical
and tuition expenses directly to the provider of the services and from assets which are
not GST exempt, if any.
Y. Satisfy any transfer which would otherwise be deemed a taxable
termination, a taxable distribution or a direct skip, for generation-skipping transfer tax
purposes, out of the principal of such trust share or shares created hereunder which are
GST exempt, and satisfy any distributions which would not be deemed a taxable
termination, a taxable distribution or a direct skip, for generation-skipping transfer tax
purposes, out of the principal of such trust share or shares created hereunder which are
not GST exempt. In addition, the Trustee, in the Trustee's sole discretion, may fund
one or more of such trust shares created hereunder for one or more beneficiaries with
disproportionate amounts of GST exempt or GST non-exempt property. Such equitable
adjustments in the continuing interests of the other beneficiaries in the remaining trust
share or shares shall be made under such circumstances as the Trustee shall deem
appropriate.
z. Allocate any of my federal exemption from GST, as provided in
Section 2631 of the Code, available at the time of my death to any property as to which
I am the transferor under the provisions of Section 2652(a) of the Code, including any
property transferred by me during my life, and to elect out of any deemed allocation or
revoke any prior election out.
My Executor and Trustee may make, but shall not be required to make, any
adjustment of the amount distributed to any beneficiary who would have received a greater or
lesser amount if my Executor or Trustee had made a different or contrary decision in reference
to any of the above matters. I exonerate my Executor and Trustee from any liability arising
463.576.1 8/18/99
-9-
from any exercise or failure to exercise these powers, provided their actions (or inactions) are
taken in good faith.
For purposes of interpretation of this document, with respect to a gift to any
descendant of mine, any condition of survivorship shall be construed to mean survival by 90
days, and if any such descendant of mine shall fail to survive me by 90 days, such descendant
of mine shall be deemed to have predeceased me.
Tenth: Appointment of Fiduciaries: I appoint my wife, ANN M. EBERLY,
Executor of this Will. Should my wife, for any reason, fail to qualify or cease to act as such
during the administration of my estate, I appoint my daughter, BETSY EBERLY DUNN,
Executor of this Will to serve with the same duties, powers and discretion as if originally
appointed.
I appoint ALLFIRST (formerly known as DAUPHIN DEPOSIT BANK AND
TRUST) Trustee of any trusts established under Article SECOND of this Will for the benefit
of my grandchildren. I appoint my wife, ANN M. EBERLY, Trustee of all other trusts
established hereunder. Should my wife, for any reason, fail to qualify or cease to act as such
during the administration of any such trust, I appoint my daughter, BETSY EBERLY DUNN,
Trustee of all trusts established hereunder, except any trust established under Article
SECOND, to serve with the same duties, powers and discretion as if originally appointed.
ALLFIRST shall be entitled to compensation for its services as Trustee in
accordance with its Standard Schedule of Charges in effect from time to time during the period
over which its services are rendered.
The majority of all beneficiaries to whom current trust payments may or must be
distributed, or the natural or legal guardians of such beneficiaries, as the case may be, shall
463576.1 8/18/99
-10-
have the power to request in writing the removal of the Corporate Trustee then in office and
the appointment of another Corporate Trustee. Then, and as often as it shall occur, the
Corporate Trustee so designated hereunder to be appointed in the writing shall, upon filing
written acceptance of the trust, become Corporate Trustee hereunder and the Corporate Trustee
then in office shall thereupon be removed.
If at any time there is a change in the Federal estate tax laws such that any trust
created hereunder will be includable in my wife's estate solely by reason of my wife's position
as sole Trustee with respect to such trust, then, and in that event, the successor Trustee named
herein shall become a Co-Trustee with my wife. In that event, no Trustee shall participate in
any discretionary decision relating to the right of such Trustee, as beneficiary, or in any
determination of such beneficiary's incapacity. In such cases the decision of the other Trustee
shall control. No Executor or Trustee named herein or appointed as provided below shall be
required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor"
or the word "Trustee" is used in this Will, the word shall include both the singular and the
plural, unless the context indicates otherwise.
IN WITNESS WHEREOF I have hereunto set my hand and seal this ~ ~ day of
~,--~, 1999.
SEIBERT D. EBERLY, JR. ~,~ ~-'
SIGNED, SEALED, PUBLISHED and DECLARED by the above named
SEIBERT D. EBERLY, JR. as and for his last Will and Testament, in the presence of us,
who, at his request, in his presence and in the presence of each other, have hereunto
subscribed our names as witnesses.
463576.1 8/18/99
-11-
463576. I 8/18/99
-12-
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
We, SEIBERT D. EBERLY, JR., the testator, and "Fey-fl [-~,na rvle~-~'l
and bo,,,-, L. gnarl{Iv-' , the witnesses, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
testator signed and executed the instrument as his last Will and that he signed willingly, and
that he executed it as his free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness
and that to the best of the ' '
w~tnesses knowledge the testator was at that time over eighteen
years of age, of sound mind and under no constraint or undue influence.
SEIBERT D. EBERLY, JR.
itnessp'
witness '
Subscribed, sworn to and acknowledged before me by SEIBERT D. EBERLY,
JR., the testator, and subscribed and sworn to before me by
w~tnesses, this/0,~y , 1999.
otar Public
463576,1 8/18199
-13-
allfirst'
A Division of M and T Bank
SauFEwing, LLP
Attorneys At Law
2 North Second Street
7th Floor
Harrisburg, PA 17101-1604
Allfirst Financial Center N.A.
P.O. Box 900
F ax (302) 934-2955
May 23, 2003
Re: Estate of Seibert D. Eberlv, .Ir.
Social Securitw 162-22-1495
Date of Death: Februa~_ 13, 2003
Dear Sir or Madam:
Per your inquiry dated May 8, 2003, please be a&4sed that at the time of death, the above-named decedent had on deposit
with this bank the following:
1. Type of Account
Account Number
Ownership (Names o./)
Opening Date
Balance on Date of Death
Accrued Interest
Relationship Checking W/Interest
0030186889
Seibert D Eberly, Jr., Owner
Ann M Eberly, Owner
08/28/64
$5,037.08
$ .54
Total
$5,037.62
Type of Account
Account Number
Ownership (Names oJ)
Opening Date
Balance on Date of Death
Accrued Interest
Total
IRA
87000026541001
Seibert D Eberly, Jr., Owner
11/20/82
$68,468.27
$ 1,282.30
$69,750.57
Type of Account
Account Number
Ownership ~ames oJ)
Opening Date
Safe Deposit Box
1000535100003566
Seibert D Eberly, Jr., Owner
Ann M Eberly, Owner
11/13/98
This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,
Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement.
For fitrther account information, closures and/or reimbursement of funds refer to below branch:
WEST SHORE PLAZA OFFICE
1200 MARKET STREET
LEMOYNE, PA 17043
717-255-2271
Assistant I
Cis Services, (302) 934-2909
P.O. BOX 12057
11 N 3RD ST-2ND FL
HARRISBURG PA 17101
PAGE I
SMITH BARNEY._
c t groupT
SEIBERT D EBERLY JR Branch Manager:
116 OLD MILL DRIVE RICHARD J. CONWAY
CAMP HILL PA 17011-8201 Branch Telephone:
717-780-1700
Dear. Client: "'
For your protection, it Is our policy to confirm the transfer of assets from your account as
directed by your written Instructions.
The following transfers were made on
account Identified below:
Account Number & Name
724-08312
BETSY DUNN EXEC
ESTATE OF SEIBERT D EBERLY JR
SAUL EWING ESQ
PO BOX 1291
HARRISBURG PA 17108-1291
04117103 from your Account referenced above to the
QtylAmount Security Description
$222.47
Please review the Information carefully. If the transaction is correct, no further action is
necessary. If you have any questions regarding this transaction, please contact your Branch
Manager promptly by phone.
Very truly yours,
Susan Lobosco
Vice President
Branch Administration
Smith Barney is a division and service
mark of CItigroup Global Markets lac.
P.O. BOX 12057
11 N 3RD ST-2ND FL
HARRISBURG PA 17101
PAGE I
SMITH BARNEY_
c t group-}-
SEIBERT D EBERLY JR
116 OLD MILL DRIVE
CAMP HILL PA 17011-8201
Branch Manager:
RICHARD J. CONWAY
Branch Telephone:
717-780-1700
Account Number:
724-07585
Dea[' Client:
For your protection, it is our policy to confirm the transfer of assets from your account as
directed by your written instructions.
The following transfers were made on 04114/03 from your Account referenced above to the
account identified below:
Account Number & Name
724-08312
BETSY DUNN EXEC
ESTATE OF SEIBERT D EBERLY JR
SAUL EWlNG ESQ
PO BOX 1291
HARRISBURG PA 17108-1291
QtylAmount Security Description
$5,108.39
11,901.5674
5,000.734
1,538
9,341.375
14,081.479
DREYFUS STRATEGIC MUNS lNG
EATON VANCE NATIONAL MUNICIPAL
FUND CLASS B
SELIGMAN PENNSYLVANIA
MUNICIPAL BOND FUND CLASS A
SMITH BARNEY MUNI FUNDS
PENNSYLVANIA PORTFOLIO CL L
SMITH BARNEY MUNICIPAL HIGH
INCOME FUND CL A
Please review the information carefully. If the transaction is correct, no further action is
necessary. If you have any questions regarding this transaction, please contact your Branch
Manager promptly by phone.
Very truly yours,
Susan Lobosco
Vice President
Branch Administration
Smith Barney is a division and service
mark of Cltigroup Global ~Vlarke~s Inc.
Received 03/19/2003 09:36AM in 00:54 on line [6] for 3069 ~40RKSRV2 printed BOO¢971D on 03/19/2003
Mar-19-03 09:4Zam From-Smith Barney 717 Z33 2090 T-Z61
Seibert D. Eberly Jr.
Date of Death: 2/13/03
09:46AM
P.O01/OOI
* pg 1/1
F-58~
..Qo. sntlty Description Price Value
2,479.69 B~nk Deposit Program 1.00 2,479.69
11,823 Dreyfus Stratego Mnn.q Inc 9.38 110,899.74
5,000 Eaton Vance Nad Mua Fd B 9.77 48,850.00
1,538 Sell_groan PA Mun Bd Fd A 8.03 12,350.14
9,271.564 Smith Barney Muoi Fd PA 13.13 121,735.63__
13,932.5.99 Smith Barney Muni Hi lnc 14.86 207,038.42
100,540 Travelers Life & Annuity ...... 101,659.98
TOTAL 605,013.60
Thc information herein has been obtained fi.om sources we be
guarantee its accuracy or completeness.
THIS IS NOT A TAX BILL
MAILING DATE: July 1, 2000
District: 13 - LOWER ALLEN TOWNSHIP
School..: WEST SHORE SD
Location:
116 OLD MILL DRIVE
CEDAR CLIFF MANOR
LOT 13
TAXABLE
UNIT/LOT ID..= L-0013
L~nd Size .... : .58 acres
Property Type: R
Residential With Buildings
Control No: 13003302
Parcel Identifier:
13-24-0805-099.
2000 Assessed Value Old Assessed Value
Market Value (2000 Market x 100%) (1974 Market x 25%)
Land 45,000 45,000 2,120
Buildings 100,740 100,740 7,340
TOTAL 145,740 145,740 9,460
2000 Clean and Green Values
Land NOT NOT NOT
Buildings APPLICABLE APPLICABLE APPLICABLE
TOTAL
Clean and Green values apply to some farm and forest land. Such values
become effective only upon application and approval. All applications must be
received by the Assessment Office by 4:30 p.m. on October 15, 2000. Those
previously approved for Clean and Green do not need to re-apply.
CUIHKTDS
Pennsylvania law requires that all real estate be valued as of the most recent county-wide reassessment. The last
reassessment, or tax base year, was 1974. Since the last reassessment in 1974, properties have been assessed at 25% of the
1974 value (the "Pre-Determined Ratio"). The new tax base year will be the Year 2000, with the new assessed values
becoming effective for the 2001 tax year. The Pre-Determined Ratio has been changed to 100%. Your new assessed value
equals your Year 2000 market value.
It is very important for you to know that when the new 2000 tax base is determined after this reassessment, all taxing
districts are required by law to lower the millage rate by the same proportion that the tax base went up. The law
provides that in the first year after reassessment (2001), the county and all townships and boroughs may not increase overall
revenue by more than five percent (5%) and school districts may not increase overall revenue by more than ten percent (10%).
The county and the other taxing bodies will make these decisions next year, and may choose not to increase overall revenue.
Of course, some individual's taxes will go up or down by more than those percentages. The essential point is that an
increase in market values does not necessarily mean a corresponding increase in taxes. Individual changes in taxes
will depend upon a specific property's change as compared to the overall change for the taxing district.
The ESTIMATED impact statement printed below is our best estimate of change, based on 2000
COUNTY tax figures. This estimate does not include any borough, township, or school district impact.
ESTIMATED COUNTY TAX IMPACT:
Current 2000 County mills = 27.500
Adjusted 2000 County mills = 1.858
$ 260 : 2000 County Tax BEFORE Reassessment.
$ 271 : 2000 County Tax AFTER Reassessment.
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate of Seibert D. Eberly, Jr. No. 21-03-0163
also known as Date of Death February 13, 2003
, Deceased Social Security No. 162-22-1495
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the end of this inventory. UWe verify that the statements made in this Inventory are true and correct. I/We understand that
false-statements herein are made subject to the penalties of 18. Pa. C.S. Section 4904 relating to unswor_n, f.alsification to
authorities.
Pe rso nal/J~e pr~ese nt at~/je
Name of Dorm L. Snyder
Attorney:
LO. No.: 06858
Address: 2 North Second Street, 7tn Flr Dated:
Harrisburg, PA 17101
Tele~ho~e: (717) 257-7524
Description
REAL ESTATE
PERSONAL ESTATE
See Schedule "B" Attached
See Schedule "E" Attached
See Schedule "G" Attached
(Attach Additional Sheets if necessary)
5'~'~L~ LL ']2r' ~0.
Value
None
$500,873.93
$ 2,479.69
$171,410.55
Total: $674, 764.17
Note: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the
98678.1 7t7/03
REV-15Q3 EX + (1-97) (I)
COMMONV~cALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eberly, Seibert D., Jr.
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21-030163
All property jointly<~,ned with the right of survivorship must be disclosed on Schedule F
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2.
3.
4.
5.
Dreyfus Strategic Municipal Bonds
Eaton Vance National Fund B
Seligman Pennsylvania Municipal Bond Fund A
Smith Barney Municipal Fund Pennsylvania
Smith Barney Municipal H:Inc.
110,899.74
48,850.00
12,350.14
121,735.63
207,038.42
TOTAL (Also enter on line 2, Recapitulation) $ 5 0 0,8 7 3.9 3
(If more space is nc:~ed, insert additional sheets of the same size)
STF PA42021F 4
REV-15~8 EX + (1-97) (I)
COMMONWEALTH OFPENNSYLVAN~
INHEREANCETAXRETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANKDEPOSITS,&MISC.
PERSONAL PROPERTY
ESTATEOF FILENUMBER
Eberl¥, Seibert D., Yr. 21-030163
Include the proceeds of litigation and the date the proceeds were received bythe estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Smith Barney 2,479.69
TOTAL (Also enter on line 5, Recapitulation)
$ 2,479.69
(If more space is needed, insert additional sheets of the same size)
STF PA42021F.9
REV.,151~3 EX + (1-97) (I)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eberly, Seibert D., Jr. 21-030163
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV- 1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLLDE THE NAME OF TFE TRANSFEREE, T~£1R RELATIONSI-IP TO DECEDENT AND 7~E DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER. ATrACH A COPY OF D-E DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABLE)
1. Travelers Life Annuity 101,659.98 100% L01,659.9~
2. Allfirst - IRA 69,750.57 100% 69,750.5~
TOTAL (Also enter on line 7, Recapitulation) $ 17 1, 4 10.5 ~
(If more space is needed, insert additional sheets of the same size)
STF PA42021F. 11
DEPT. 280601
HARRISBURG, PA 17128-0601
COHHONHEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1S,~7 EX AFP C01-05)
DONN L SNYDER ESQ
SAUL EWING
2 N 2ND ST 7TH FLR ~
PA 17~OZ}~:
DATE 08-18-2005
ESTATE OF EBERLY
DATE OF DEATH 02-15-2005
FILE NUHBER 21 05-0163
COUNTY CUHBERLAND
ACN 101
Amount Rem i'l:'lced
SEIgERT D
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUHgERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
~-: ~¥- ~- -~--~ ~-6~- -~Y~-~- ~- ~'f~k~i- ¥~ - ~P ~-~ ~k~ %- -~L~i-~ .................
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF E~ERLY SEIBERT D FILE NO. 21 03-0163 ACN 101 DATE 08-18-2003
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S*ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Partnership Zn~ares* (Schedule C) ($)
q. Nor~gages/No*es Receivable (Schedule D) (~)
$. Cash/Bank Deposi~s/N1sc. Personal Proper~y (Schedule E) (5)
6. Jointly O~nad Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funera! Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10)
11. To{al Deduc{ions
12. Ne~ Value of Tax Re*urn
500~873.93
.00
2/q79.69
.00
.00 NOTE: To insure proper
cradi~ ~o your accoun*,
submi~ ~he upper portion
.00 of ~his form w/th your
~ax payment.
171~q10.55
(B)
71,178.82
15.
1~.
NOTE:
ASSESSMENT OF TAX:
15. Amoun~ of L~ne 1~ a~ Spousal ra*e
16. Amoun~ of L3ne 1~ ~axable a~ Lineal/Class A ra~e
17. Amoun~ of LAne 1~ a~ SiblAng ra~e
18. Amoun* of LAne 1~ ~axable a~ Colla*erel/Class B re~e
19. Principal Tax Due
TAX CREDITS:
PAYH~NT R~C~ZPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
07-11-2003 CD00279~ .00
67q,76q.. 17
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULAT/ON OF ADDITIONAL /NTEREST.
(15) 501,580.37 x O0 = .00
(16) 101,659.98 x Oq5= q,57q.70
(17) .00 x 12 = .00
(16) .00 x 15 = .00
(1'9)= q,57q.70
AMOUNT PAZD
q,S7q.70
reflect figures that /nclude the total of ALL returns assessed to date.
(13) . O0
(1~) 603,2fi0.35
16, 17, 18 and 19 will
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
q,57q.70
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCT/ONS.)
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e Subjec~ ~o Tax
Tf an assessment was issued prevlously, lines 14, 15 and/or
3~5.oo
(11) 7] .~?~3.8?
(12) 603,2q0.35
RESERVATION:
Estates of decedents dying on or before Decaebar 1Z, 19BI -- if any future interest in ~he estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
11fa or for years, the Coeeonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at tho lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section II40 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (TI P.S.
Section 9140).
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CDRRECTIONS:
DISCOUNT:
PENALTY:
Detach the tap portion of this Notice and subeit with your payment to the Register of Nills printed an the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which wes not requested on the Tax Return, may bo requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Hills, any of the Z$ Revenue District Dffices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-36Z-ZOEO; services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-SOZO (TT only).
Any party in interest not satisfied with the appraiseeent, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice suet object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Beard of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-IOZI, OR
--election to have the setter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered an 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 171Z8-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (LZ) discount of
tho tax paid is allowed.
Tho 15Z tax amnesty non-participation penalty is computed on the total of tho tax and interest assessedt and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which wi1! vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z 20Z .000548 1987 9Z .000247 1999 7Z .000192
1983 16Z .000458 1988-1991 11Z .000301 2000 8Z .000Z19
1984 11Z .000301 199Z 9Z .000247 2001 9Z .000247
1985 13Z .000356 1993-1994 72 .00019Z ZOOZ 62 .000164
1986 102 .000274 1995-1998 9Z .000Z47 2003 52 .000137
--Interest is calculated as folloes:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes deliflquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tho interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Register File No.
Seibert D. Eberly, Jr.
February 13, 2003
21-03-0163
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: Yes x No
If the answer to #1 is No, state when the personal
representative reasonably believes that the administration
will be complete:
3. If the answer to #1 is Yes, state the following:
ao
Did the personal representative file a final
account with the Court? Yes No X
bo
The separate Orphans' Court No. (if any) for
the personal representative's account is:
Co
Did the personal representative state an account
informally to the parties in interest? Yes X No
Date:
October 31, 2003
Copies of receipts, releases, joinders and
approvals of formal or information accounts may
be filed with the Clerk of the Orphans' Court
and may be attached to this report.
D~n~ L. Sn3~c~er, Ees~ui~
Saul Ewing LLP
Post Office Box 1291
Harrisburg, PA 17108
Attorney for Estate
54463 [ 10/31/03
ESTATE SETTLEMENT AGREEMENT
This Agreement made this,~ day of ~)t,~. t3,~to(~2003, by and between Betsy E. Dunn,
Executrix of the Estate of Seibert D. Eberly, Jr., and Ann M. Eberly and Betsy E. Dunn, sole
beneficiaries of said Estate.
In accordance with the desire that the settlement and distribution of the Estate of Seibert D.
Eberly, Jr. be resolved as expeditiously as possible and without the delay of a formal Court
accounting, the undersigned, in consideration of the mutual covenants herein expressed, and of the
sums received, and intending to be legally bound hereby, agree that:
1. The said Seibert D. Eberly, Jr. died February 13, 2003 testate.
2. The undersigned hereby agrees that the entire estate be distributed as set forth in the
Schedule of Distribution attached as Exhibit "A" and hereof made a part. Without intending to
limit the rights of remedies of the personal representative, the undersigned further agrees to
indemnify the personal representative and save her harmless against all liability, loss and expense
(including, but not limited to, costs and counsel fee) which the personal representative may incur,
whether due to the personal representative's negligence or otherwise, as a result of making the
above distributions without formal court audit or other formal estate administration.
3. The undersigned hereby forever fully release, compromise, settles and discharges
any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent,
vested or hereafter to accrue, which they may have against any other party hereto or against the
Estate of Seibert D. Eberly, Jr., deceased or the personal representative thereof, by reason of any
matter, cause or thing growing out of or relating to any property or assets of the said Estate of
100648 1 10/31/03
Seibert D. Eberly, Jr., or growing out of or relating to any act of the personal representative in her
individual handling of said Estate, even if attributable to negligence, and agrees that any period for
the limitation of actions for the collection or any erroneous distribution or distributions shall
commence only at such time as the personal representative shall have obtained actual knowledge of
such erroneous distribution and that in no event shall the period of collection of any erroneous
distribution be less than two years after the actual discovery thereof by the personal representatives.
4. Copies of the prior Releases are attached hereto and made part of this Agreement.
5. The undersigned agrees to execute such additional releases as the personal
representative may submit in order to confirm his discharge fi.om any further liability to the parties
in connection with said Estate.
6. This Agreement, shall be binding upon the undersigned, their heirs, next of kin,
personal representative, successors and assigns.
7. This Agreement may be signed in counter parts.
IN WITNESS WHEREOF the undersigned has hereunto set her hand and seal the day and
year first above written.
Sworn to and subscribed
before me this
day o{~October 2~
Noth~ublic
100~8 1 ]0/20/03
Individua3Ly.~d as Executrix of the
Estate of Seibert D. Eberly, Jr.
IN WITNESS WHEREOF the undersigned has hereunto set his hand and seal the day and
year first above written.
By:
Betsy E. DunnX-,--/
Power of Attorney for Ann M. Eberly
Sworn to and sub~sc,,fibed
before me this
f Octobe
No~ Pubhc
100648 1 10/20/03
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF SEIBERT D. EBERLY, JR.
LATE OF THE TOWNSHIP OF LOWER ALLEN
CUMBERLAND COUNTY, PENNSYLVANIA
PROPOSED SCHEDULE OF DISTRIBUTION
It is recommended that the pre-distribution of $171,410.55 and proposed distribution in
proceeds from sale of real estate, annuities and cash as follows totaling $441,191.41 be approved as
follows:
Betsy E. Dunn
Ann M. Eberly
Ann M. Eberly
$101,659.98
$69,750.57
$441,191.41
TOTAL
$613,042.96
100648.1 10/22/03
IN RE: THE ESTATE OF
SEIBERT D. EBERLY, JR., DECEASED
IN THE COURT OF COMMON PLEAS
:
CUMBERLAND COUNTY, PENNSYLVANIA
:
: ORPHANS' COURT DIVISION
:
: FILE NO. 22-03-
SATISFACTION AND AWARD
The undersigned, hereby acknowledge that Betsy E. Dunn, Executrix of the Estate of
Seibert D. Eberly, Jr., deceased, has distributed to the undersigned cash in the amount of Five
Hundred Ten Thousand Nine Hundred Forty One and 98/100 Dollars ($510,941.98) as full payment
of all sums due pursuant to the Estate of Seibert D. Ebefly, Jr., directs and authorizes the Clerk of
the Orphan's Court Division to mark satisfied of record the award which may be made in his
individual favor.
IN WITNESS WHEREOF, the undersigned has caused these presents to be executed this
dayof _/~d:~ .~_0~ , 2003.
Witness:
By:
ANN M. EBERLY
Betsy E. D~V - / .... -.
Power of Attom"c~ for Ann M. Eberly
No. 187-14-2217
1006481 10/20/03
IN RE: THE ESTATE OF
SEIBERT D. EBERLY, JR., DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
FILE NO. 22-03-
SATISFACTION AND AWARD
The undersigned, hereby acknowledge that Betsy E. Dunn, Executrix of the Estate of
Seibert D. Eberly, Jr., deceased, has distributed to the undersigned cash in the amount of One
Hundred One Thousand Six Hundred Fifty Nine and 98/100 Dollars ($101,659.98) as full payment
of all sums due pursuant to the Estate of Seibert D. Eberly, Jr., directs and authorizes the Clerk of
the Orphan's Court Division to mark satisfied of record the award which may be made in his
individual favor.
IN WITNESS WHEREOF, the undersigned has caused these presents to be executed this
'9'M53 44~ay of ~'~-d 60'"-, 2003.
Witness:
BETSY E. DUNN
No. 164-56-'~"-'""'
100648 I 10/20/03
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF SEIBERT D. EBERLY, JR.
LATE OF THE TOWNSHIP OF LOWER ALLEN
CUMBERLAND COUNTY, PENNSYLVANIA
FIRST AND FINAL ACCOUNT OF
BETSY E. DUNN, EXECUTRIX
Date of Death: February 13, 2003
Estate No. 21-03-0163
Donn L. Snyder, Esquire
Saul Ewing LLP
Post Office Box 1291
Harrisburg, Pennsylvania 17108
717-257-7552
Attorney for the Estate of Seibert D. Eberly, Jr.
100648.1 10/31/03
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF SE[BERT D. EBERLY, JR.
LATE OF THE TOWNSHIP OF LOWER ALLEN
CUMBERLAND COUNTY, PENNSYLVANIA
FIRST AND FINAL ACCOUNT OF
BETSY E. DUNN, EXECUTRIX
PAGE
2
4
6
SUMMARY AND INDEX
PRINCIPAL
Receipts
Less Disbursemems
Balance Before Distribution
Distribution to Beneficiaries
$674,764.17
$76,260.34
$598,503.83
$171,410.55
TOTAL PRINCIPAL BALANCE REMAINING
$427,093.28
INCOME
Receipts
Disbursements
TOTAL INCOME BALANCE REMAINING
COMBINED BALANCE REMAINING
FOR DISTRIBUTION
14,098.13
-0-
14,098.13
$441,191.41
100648.1 10/22/03
COMPOSITION OF BALANCE
Smith Barney Cash & Securities
$441,191.41
100648 I 10/22/03
PRINCIPAL RECEIPTS
Inventory Filed
Per copy of Inventory Attached
$674,764.17
TOTAL PRINCIPAL RECEIPTS
$674,764.17
100648.1 10/22/03
PRINCIPAL DISBURSEMENTS
Schedule H Attached
Schedule I Attached
Register of Wills - Inheritance Tax
Register of Wills - Filing Fee
Saul Ewing LLP - Misc. Filings and Copies
Total Disbursements
$71,178.82
$345.00
$4,574.70
$29.O0
$132.82
$76,260.34
100648.1 10/22/03
PRIOR DISTRIBUTION
Betsy E. Dunn Annuity-Travelers
M&T Bank (formerly Allfirst IRA)
TOTAL
$101,659.98
$69,750.57
$171,410.55
1006481 10/22/03
PROPOSED SCHEDULE OF DISTRIBUTION TO BENEFICIARIES
Ann M. Eberly
Total to be Distributed
$441,191.41
$441,191.41
100648.1 I 0/22/03
INCOME RECEIPTS
Smith Barney- Account No. 724-08312-19-334
$14,098.13
100648.1 10/22/03
INCOME DISBURSEMENTS
None
1006481 10/22/03
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF SEIBERT D. EBERLY, JR.
LATE OF THE TOWNSHIP OF LOWER ALLEN
CUMBERLAND COUNTY, PENNSYLVANIA
PROPOSED SCHEDULE OF DISTRIBUTION
It is recommended that the pre-distribution of $171,410.55 and proposed distribution in
proceeds from sale of real estate, annuities and cash as follows totaling $441,191.41 be approved as
follows:
Betsy E. Dunn
Ann M. Eberly
Ann M. Eberly
TOTAL
$101,659.98
$69,750.57
$441,191.41
$613,042.96
100648.1 10/22/03
STATE OF TEXAS
COUNTY OF
SS
Betsy E. Dunn, Executrix of the Estate of Seibert D. Eberly, Jr., deceased, being duly sworn
according to law, deposes and says that the foregoing account is true and correct to the best of her
knowledge, information and belief, and that no persons claiming to be interested in said Estate as
creditors, legatee, next of kin or otherwise, have given notice of their claim to the deponent, in
writing or to Donn L. Snyder, her attorney, in writing.
BETS'~ E.~
Sworn to and subscribed
before me this
day of October, 2~2~
ot~ Public ~'~-
'~llll
100648 I I 0/20/03