Loading...
HomeMy WebLinkAbout03-0167Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Beverly J. Brewbaker also known as , Deceased Galen R. Brewbaker Social Security No. 184- 26 - 3826 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE 'A' or 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut or the Decedent, dated 06/26/1995 and codicil(s) dated None named in the last Will of State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c.t.a.; d.bn.c.ta; pendente lite; durante 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 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania with his/her last family or principal residence at 6 Enck Circle, Silver Sprin~ Township, Enola, PA (list street, number, and municipality) Decedent, then 67 years of age, died 01/27/2003 at 6 Enck Cr. , Enola, PA Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania 17025 (Location) 1,000.00 situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Fast Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Si~lnature T~,ped or printed name and residence ____.. 6 Enck Circle, Enola, PA 17025 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ..~_~,--_ ~-~'__,-__(~:==:~z,-~,..-~,~-_ ~ Galen R f Brewbaker- before me this . day of February , 2003 - - For the R~i~ No, Estate of Beverly J. Brewbaker Social Security No: 184-26- 3826 Date of Death: AND NOW, February 25th, 01/27/2003 Deceased 21-200~-167 , 2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary E~] Of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) areherebygrantedto Galen R. Brewbaker in the above estate and that the instrument(s) dated 06/26/1995 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. Letters $ 25.00 · ..... R'egistel: of ~/~ls Short Certificate(s)..4... $ 12.00 Donna M.Otto, 1st Deputy Renunciation ........ $ Attorney: John E. Slike Affidavits ( ) .... $ I.D. No: 06262 Saidis, Shuff, Flower & Lindsay Extra Pages ( 12) .... $ 36.00 Address: 2109 Market St. Codicil ........... $ Camp Hill, PA 17011 JCP Fee .......... $ 10.00 Telephone: 717/737-3405 Inventory .......... $ Other ........... $ TOTAL ......... $ 83.00 MAILED LETTERS lO ATTORNEY OOHN E. SLiKE Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991) his is to certi~ that the information here given is correctly copied from an o~iginal certificate o~' cicada duly tiled wit'h me as Local Registrar. The original certificate will be fbrwarded to the State Vital I~,ccords (7)~}5c~c ibr pcrmancm liiin,:,~ WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee fb'r this certificate, $2.00 Registrar No. Dar,: COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH B eve r 1 J lsEx Tsoc~t .S~CURITY NUMBER ~'FoAI E OF O~H . . . ,T93 Harrzsbur = - Cumberland/llver Spring J ~ .a.--~ 6 Enok Circle ~ ~CE~'S ~AL ~U~ I~' ]~' ,, ~ ~ l e~.~ I ~ ~ alen R. ,~wsf. ,,~ . [,,~ 1 ~'a [ P"~" [,,married [,,. Brewbaker 6 Enck Circle ~,u~ ,..~ .... Pa. ~ ,~..~ ~.__~,Silver Sprinq Enola, Pa. ~ ,,. ,,.~ Cumberland ~ ,~,~ ~ ,~ Maur~ce L. Eppley -a · _ . i,,~ rlon ~. Davis ~ale~ R. ~rewbaker I~e ~' I~ncK U~rc~e ~nolat Pa =~ ~ ~. Dl,~,~n.sl, 2003 ~oll[n~ Green ~em. Park~ w=~ a&~a.rWp, cum. I,,. ~b PoPI~ c'koccN ~d P .... Hill 21-2003-167 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA LAST WILL AND TESTAMENT OF BEVERLY J. BREWBAKER I, BEVERLY J. BREWBAKER of Silver Spring Township, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFT~ I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Galen R. Brewbaker, if he survives me by sixty days. If he does not so survive me, I give all such property and insurance to my daughters, Wendy F. Brewbaker, Deborah Zearing and Linda D. Jamicsko, to be divided among them as they may agree or, in the absence of agreement, as my executor may think appropriate. My Executor may make whatever arrangements my executor deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: ~~ Page 1 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the application of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accor- dance with the provisions of Paragraph III hereof. B. Qualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accor- dance with the provisions of Paragraph IV hereof. My executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a /~ ~ Page 2 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and administered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and adminis- tered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and: A. If my husband, Galen R. Brewbaker, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes, and to provide the standard of care which he was enjoying prior to my death. _~ ~ Page 3 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA B. Should my trustee hold any shares of the common stock of F & L Fittings Company, trading as F & L Fluid Components, my trustee shall retain said shares during the lifetime of my husband, as long as he still owns shares in said company, but upon his death shall have the authority to sell or distribute said shares as my trustee, in its discretion, shall best determine. C. Upon the death of my husband (or upon my death if I survive him), the then-remaining principal and any accumu- lated and undistributed income shall be paid as follows, to wit: 1. 50% of said residue shall be paid to my daughter, Wendy F. Brewbaker, or her issue per stirpes; 2. 25% of said residue shall be paid to my daughter, Linda D. Jamicsko, or her issue per stirpes; 3. 25% of said residue shall be paid to my daughter, Deborah Zearing, or her issue per stirpes. QUALIFIED TERMINABLE INTEREST PROPERTY TRUST (QTIP) IV. QTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my husband, Galen R. Brewbaker, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his ~ Page 4 SAIDIS, GUIDO, SHUFF & MASLAND 21o9 Market Street Camp Hill, PA maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes, and to provide the standard of care which he was enjoying prior to my death. B. Upon the death of my husband (or upon my death if I survive him), the then-remaining principal and any accumulated and undistributed income shall be paid as follows, to wit: 1. 50% of said residue shall be paid to my daughter, Wendy F. Brewbaker, or her issue per stirpes; 2. 25% of said residue shall be paid to my daughter, Linda D. Jamicsko, or her issue per stirpes; 3. 25% of said residue shall be paid to my daughter, Deborah Zearing, or her issue per stirpes. V. Disclaimer: My husband (or his personal representa- tive, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to him hereunder, including the provisions for him in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to him or to the trusts created herein shall be divided equally and dis- tributed as set forth in Paragraph IV-B. VI. Survivorship: Any person who shall have died at the same time as I or under such circumstances that it is difficult or impossible to determine who shall have died first shall be deemed to have predeceased me. ,~~ Page 5 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA VII. Power of Appointment: No provision of this will shall exercise any power of appointment I may have. VIII. Adopted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. TAX PROVISIONS IX. Death Taxes: Ail federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation- skipping transfer taxes. X. Tax Options: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the ~ Page 6 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS XI. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at ~~ ~ Page 7 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the principal and any accumulated and undistributed income of the share shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undistributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. XII. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. .~~ Page 8 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA XlII. Rights in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the event as of which it is to be set apart (for example, the date of my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a beneficiary's death shall be treated as if it had accrued thereafter. XIV. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a beneficia- ry may reach any such interest before actual payment to the beneficiary. XV. Management Provisions: I authorize my executor and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any principle of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales or leases; ~_ ~ Page 9 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to pay or to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force .~- .~_ Page 10 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. XVI. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XVII. Executors and Trustees: I appoint my husband, Galen R. Brewbaker, Executor of this, my Last Will and Testament, and Hershey Trust Company as trustee of the trust created herein. Should Galen R. Brewbaker fail to qualify or cease to act as such, then I appoint my daughters, Wendy F. Brewbaker and Deborah Zearing, and John E. Slike co-executors; should John E. Slike fail to qualify or cease to act as such, then I appoint Hershey Trust Company as co-executor. None of my personal representa- tives or trustees shall be required to post bond in this or any jurisdiction. ,~_ ~ Page 11 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA this, the WITNESS WHEREOF, I have hereunto set my hand and seal on +~ ~ ~ day of (~~ , 1995. e~y ~.- Brewbaker In our presence the above-named testatrix signed this and de- clared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: Name Name Page 12 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA COMMONWEALTH OF PENNSYLVANIA) : COUNTY OF CUMBERLAND ) SS. WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru-ment, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence.  ~statrix Withes Witness Subscribed, sworn to and acknowledged before me by the testatrix~ and subscribed and/~w._u~ before me by both witnesses, this ~ day of ~ , 1995. ~otary Public NOTARIAL SEAL THELMA S. McCAUSLIN, Notary Public Camp Hill, ?mberland County My Commission, Expires July 3,1996..j REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOT1CE UNDER RULE'5.6(A) Name of Decedent: Beverly J. Brewbaker Date of Death: January 27, 2003 Will No. 21-03-0167 Admin. No. 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 following beneficiary of the above- captioned estate on ~, 2003. Name Address Linda D. Janicsko 3278 E. Pheasant Drive, Dover, PA 17315 Wendy F. Brewbaker, n/k/a Wendy McCommon 602 Cumberland Point Ct., Mechanicsburg, PA 17050 Deborah Zearing 65A Danner Road, Halifax, PA 17032 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none Date: .~.q. ~.a.t.-fi 9./; ,;lao~ ~ .~ John Esquire 2109 arket Street Camp Hill, PA t7011 (717) 737-3405 Capacity: __ Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O03075 SLIKE JOHN E ESQUIRE 2109 MARKET STREET CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 184-26-3826 FILE NUMBER: 2103-01 67 DECEDENT NAME: BREWBAKER BEVERLY J DATE OF PAYMENT: 10/02/2003 POSTMARK DATE: 10/01/2003 COUNTY: CUM BERLAN D DATE OF DEATH: 01/27/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,375.00 TOTAL AMOUNT PAID: $3,375.00 REMARKS: GALEN BREWBAKER JOHN E SLIKE ESQUIRE SEAL CHECK# 1003 INITIALS' SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS JOHN E. SLIKE ROBERT C. SAIDIS GEOFFREY S. SHUFF JAMES D. FLOWER, JR. CAROL J. LINDSAY MATTHEW J. ESHELMAN KIRK S. SOHONAGE THOMAS E. FLOWER LINDSAY GINGRICH MACLAY JACLYN SMITH LAW OFFICES SAIDIS, SHUFF, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attomey@ssfl-law.com October 1, 2003 OF COUNSEL ALBERT H. MASLAND CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL Register of Wills Cumberland County Courthouse Carlisle, PA 17013 Re: The Estate of Beverly J. Brewbaker File No. 21-03-0167 Dear Ladies: Enclosed please find an original and several copies of an inheritance tax return in regard to the above estate. Also enclosed are checks for the tax due and the filing fee. Please return a time-stamped copy of the return in the enclosed envelope. Thank you. Very truly yours, SAIDIS, SHUFF, FLOWER & LINDSAY Shelby J~'i Y~gling, Estate Paralegal /sly Enclosures EV-1500 EX + (6--00) COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE DEP~ 280601 HARRISBURG, PA17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT D E C E D E N T CAPB HpRL =plo ~=AC "-ES Co" S T R E C A P I T U L A T I O N C O M T I 0 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Brewbaker Beverly J. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 0 I~/~W/~I903 I 11/16/1935 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 21-03-0167 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 184-26-3826 REGISTER OF WILLS SOCIAL SECURITY NUMBER Brewbaker, Galen R. 4. Limited Estate · 6. Decedent Died Testate (Attach copy of Will) r-~ 9. Litigation Proceeds Receivedr---"~ 10. 161-34-2368 . (da Supplemental Retum 3. Remainder Re{urn pri f ~l~l)l~r~,'~8~t Comprornise (date of death after 12-12- 2)~ S. Federal Estate Tax Retum Beqettedt Maintained a Living Trust 0 8. Total Number of Safe Depo (~'~z~opy of Trust) Spousal Poverty Credit r-~ 11. Election to tax under Sec. 9 ~l~8(~N~f death between 12-31-9! and 1-1-95) (Attach Sch O) NAME 3ohn E. Slike FIRM NAME (If Applicable) Saidis, Shuff, Flower & Lindsay TELEPHONE NUMBER 717/737- 3405 1Real Estate (Schedule A) (1) 2Stocks and Bonds (Schedule B) (Z) 3Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) 5Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6Jointly Owned Property (Schedule F) (6) ['~Separate Billing Requested COMPLETE MAILING ADDRESS 2109 Market Street Camp Hill, PA 17011 None' 166,725.00 None None None None OFFICIAL USE ONLY f 7Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8.Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) (9) 10;)ebts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11Total Deductions (total Unes g & 10) 1;~let Value of Estate (Line 8 minus Line 11) 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) l~/et Value Subject to Tax (Line 12 minus Line 13) None 18,447.43 None (8) 166,725.00 (11) 18,447.43 (12) 148,277.57 (13k (14) 148,277.57 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 150,rnount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 160,mount of Line 14 taxable at lineal rate 17Arnount of Line 14 taxable at sibling rate 18~,mount of Line 14 taxable at collateral rate lgTax Due 20. ~ 73,277.57 X .o 0 (15) 75,000.00 X .o 45 (16) X .12 (17) x .15 (le), (19) 0.00 3,375.00 0.00 0.00 3,375.00 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: ;TREErADDRESS 6 Enck Circle CI~Y Enola STATE IPA ZIP 17025 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount O) Total Credits ( A + B + C ) (2) 3 , 375.00 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4if 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) 5if 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. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No :. retain the use or income of the property transferred; ......................... ~ ~ · retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~ ~] 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. [~ r~ 4Did 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 0.00 0.00 3,375.00 0.00 3,375.00 Under penalties of pedury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Galen R. Brewbaker . s~~p~Ep~E~ ~~~v~7~._~E 6 Enck Circle .............................. ~ -~ ~ Saidis, Shuff, Flower & Lindsay ~ I.; d~'\ / ~ . 2109 Market Street ~ _ . ' ......................... /a s-/o z For date/~ of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survivirfg spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed 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 return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 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 imposed 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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Beverly J. Brewbaker SS# 184-26-3826 01/27/2003 21-03-0167 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 6 shares Brewbaker Enterprises (closely held corp.) 166,725.00 The only assets which Decedent owned, other than joint assets with her husband, were 6 shares of common stock of a total of of 15 shares outstanding of Brewbaker Enterprices, the remainder of the outstanding shares being owned by her spouse. The book value of the decedent's shares as of the date of death was $277,875, which should be discounted on account of being a minority interest by 40~ for a date of death value of $166,725. According to the Will, the shares were subject to a lifetime trust for decedent's spouse (age 60) with the remainder of the trust to pass to his daughters at his death. The decedent's spouse and his daughters entered into an Agreement to forego the passing of the shares to the trust and the daughters' interest in the remainder of the trust in exchange for an immediate payment of $25,000 each to the three daughters. TOTAL(Alsoenteronline2, R~apitulation) 166,725.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Beverly J. Brewbaker SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS SS# 184-26-3826 01/27/2003 FILE NUMBER 21-03-0167 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. 5. 6. 7. :UNERALEXPENSES: Musselman Funeral Home Rolling Green Cemetery Lot Grave opening Evans Memorials, marker ~DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees Saidis, Shuff, Flower & Lindsay Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Galen R. Brewbaker Street Address 6 Enck Dr ive City Enola State PA Zip 17025 Relationship of Claimant to Decedent spouse Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees OtherAdminbtrativeCosts Cumberland Law Journal, estate notice The Patriot News, estate notice waived AMOUNT 6,784.00 1,875.00 870.00 1,375.00 3,750.00 3,500.00 83.00 75.00 135.43 TOTAL (Also enter on line 9, Recapitulation) 18,447.43 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1o97) REV-1513 EX + (g-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Beverly J. Brewbaker NUMBER 4 II. SCHEDULE J BENEFICIARIES SS# 184-26-3826 01/27/2003 FILENUMBER 21-03-0167 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS p~lude outdght s~usal distd~ti~s, and tr~sfem under S~, 9116(a)(1.2)] Galen R. Brewbaker 6 Enck Drive Enola, PA 17025 NOTE: see attached expanation regarding testamentary trust Debra Zearing 65A Danner Road Halifax, PA 17032 Wendy McCommon 602 Cumberland Point Cr. Mechanicsburg, PA 17050 Linda Jamicsko 3278 East Pheasant Dr. Dover, PA 17315 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) spouse daughter daughter daughter AMOUNT OR SHARE OF ESTATE 32,356.57 25,000.00 25,000.00 25,000.00 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 181 AS APPROPRIATEl ON REV 1500 COVER SHEET NON-TAXABLE DI$¥HIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 3. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ O. 00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) ESTATE OF BEVERLY J. BREWBAKER INHERITANCE TAX RETURN EXPLANATION: Decedent, Beverly J. Brewbaker, owned 6 out of 15 shares of Brewbaker Enterprises, a minority interest in a closely held corporation. Under the terms of her will, any assets that the decedent owned other than personal and household effects were to pass to a Trust for the benefit of her husband, Galen R. Brewbaker during his lifetime with the remainder interest to be distributed among their three daughters. At this point, it is impractical for the bank named as trustee in the Will to administer a trust containing as its only asset a minority interest in a closely held corporation. Attached are copies of Agreements signed by the three daughters releasing their remainder interest in the corporation so that their father can retain the entire corporation and be free to dissolve the corporation or make distributions from the corporation without being subject to the trust provisions. Under the agreement, each daughter is to receive compensation in the amount of $25,000. It is difficult to calculate the value of the remainder interest of the shares of the corporation, and so this compensation represents a distribution from the decedent's estate. We propose that the estate be taxed at a 4.5% tax rate for the compensation in the amount of $75,000 being distributed to the decedent's daughters, with the remainder at a 0%, or spousal tax rate. AIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA LAST WILL AND TESTAMENT OF BEVERLY J. BREWBAKER I, 'BEVERLY J. BREWBAKER of Silver Spring Township, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household E£fects= I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Galen R. Brewbaker, if he survives me by sixty days. If he does not so survive me, I give all such property and insurance to my daughters, Wendy F. Brewbaker, Deborah Zearing and Linda D. Jamicsko, to be divided among them as they may agree or, in the absence of agreement, as.my executor may think appropriate. My Executor may make whatever arrangements my executor deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: Page 1 A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the application of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accor- dance with the provisions of Paragraph III hereof. %IDIS, GUIDO, SHUFF & MASLAND !109 Market Street Camp Hill, PA B. Qualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accor- dance with the provisions of Paragraph IV hereof. My executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a /C~ ~ Page 2 kIDIS, GUIDO, SHUFF & MASLAND ,109 Market Street Camp Hill, PA portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and administered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and adminis- tered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and: A. If my husband, Galen R. Brewbaker, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes, and to provide the standard of care which he was enjoying prior to my death. ~ /~ Page 3 ~IDIS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA B. Should my trustee hold any shares of the common stock of F & L Fittings Company, trading as F & L Fluid Components, my trustee shall retain said shares during the lifetime of my husband, as long as he still owns shares in said company, but upon his death shall have the authority to sell or distribute said shares as my trustee, in its discretion, shall best determine. C. Upon the death of my husband (or upon my death if I survive him), the then-remaining principal and any accumu- lated and undistributed income shall be paid as follows, to wit: 1. 50% of said residue shall be paid to my daughter, Wendy F. Brewbake~, or her issue per stirpes; 2. 25% of said residue shall be paid to my daughter, Linda D. Jamicsko, or her issue per stirpes; 3. 25% of said residue shall be paid to my daughter, Deborah Zearing, or her issue per stirpes. OUALIFIED TERMINABLE INTEREST PROPERTY TRUST (QTIP) IV. QTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my husband, Galen R. Brewbaker, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and. such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his /~.~ ~ Page 4 iH)IS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill. PA maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes, and to provide the standard of care which he was enjoying prior to my death. B. Upon the death of my husband (or upon my death if I survive him), the then-remaining principal and any accumulated and undistributed income shall be paid as follows, to wit: 1. 50% of said residue shall be paid to my daughter, Wendy F. Brewbaker, or her issue per stirpes; 2. 25% of said residue shall be paid to my daughter, Linda D. Jamicsko, or her issue per stirpes; 3. 25% of said residue shall be paid to my daughter, Deborah Zearing, or her issue per stirpes. V. Disclaimer: My husband (or his personal representa- tive, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to him hereunder, including the provisions for him in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to him or to the trusts created herein shall be divided equally and dis- tributed as set forth in Paragraph IV-B. VI. Survivorship: Any person who shall have died at the same time as I or under such circumstances that it is difficult or impossible to determine who shall have died first shall be deemed to have predeceased me. ~ ~/~ Page 5 LIDIS, GUIDO, SHUFF & MASLAND :109 Market Street Camp Hill, PA VII. Power of Appointment: No provision of this will shall exercise any power of appointment I may have. VIII. Adopted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. TAX PROVISIONS IX. Death Taxes: Ail federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation- skipping transfer taxes. X. Tax Options: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the ,~-~ Page 6 klDIS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS XI. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at ~~) Page 7 ~IDIS, GUIDO, SHUFF & MASLAND ',109 Market Strut Camp Hill, PA the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee ~ho!ds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the principal and any accumulated and undistributed income of the share shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undistributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. XII. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority~ .~'~ Page 8 XIII. Rights in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the event as of which it is to be set apart (for example, the date of my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a beneficiary's death shall be treated as if it had accrued thereafter. XIV. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a beneficia- ry may reach any such interest before actual payment to the beneficiary. ~.IDIS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA XV. Management Provisions: I authorize my executor and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any principle of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales or leases; -'~.~_ ~ Page 9 ~IDIS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to pay or to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force /~/~', ~/_~. Page 10 ~IDI$, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. XVI. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XVII. Executors and Trustees: I appoint my husband, Galen R. Brewbaker, Executor of this, my Last Will and Testament, and Hershey Trust Company as trustee of the trust created herein. Should Galen R. Brewbaker fail to qualify or cease to act as such, then I appoint my daughters, Wendy F. Brewbaker and Deborah Zearing, and John E. Slike co-executors; should John E. Slike fail to qualify or cease to act as such, then I appoint Hershey Trust Company as co-executor. None of my personal representa- tives or trustees shall be required to post bond in this or any 3urisdiction. ,/~ Page 11 ~IDI$, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA this, the IN WITNESS WHEREOF, I have hereunto set my hand and seal on ..~ ~ ~" day of ~ {~.~ , 1995. ~'~e~' '~'''~' ' In our presence the above-named testatrix signed this and de- clared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: Name Name Addres ' ' Page 12 COMMONWEALTH OF PENNSYLVANIA) : COUNTY OF CUMBERLAND ) SS. WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru-ment, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or .willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence.  statrix Witness kIDIS, GUIDO, SHUFF & MASLAND .109 Market Street Camp Hill, PA Subscribed, sworn to and acknowledged before me by the testatrix~ and subscribed an~~ before me by both witnesses, this ~ day of ~ , 1995. ~otary Public NOTARIAL SEAL THELMA S. McCAUSLIN, Notary Public Camp Hill, Cumberland County My Commission Expires July 3,19,96.,J AGREEMENT THIS AGREEMENT made this //7 day of ~ ~_. , 2003, by and between Galen R. Brewbaker, Executor of the Estate of Beverly Brewbaker and Galen R. Brewbaker, individually, and Wendy F. McCommon (formerly Wendy F. Brewbaker): WITNESSETH WHEREAS, Beverly Brewbaker died on January 27, 2003; and WHEREAS, by her Last Will and Testament she provided that the residue of her estate should be paid into a lifetime trust for her husband, Galen R. Brewbaker; and WHEREAS, at the time of her death, the residue would consist of six shares of stock in Brewbaker Enterprises, a closely held corporation; and WHEREAS, the will provided that at the death of Galen R. Brewbaker, the balance in the trust was to be paid to his daughter and step-daughters; and WHEREAS, the share of the undersigned at the termination of the trust was 50% to Wendy F. Brewbaker (now Wendy F. McCommon); and WHEREAS, it is impractical to have a trust of minority shares in a closely-held corporation; and WHEREAS, Galen R. Brewbaker proposes to make a present payment to his daughter and step-daughters in exchange for their releasing any rights to the shares of stock under the will of Beverly Brewbaker. NOW THEREFORE, in consideration of the sum of One Dollar ($1.00) and other good and valuable consideration and intending to be legally bound hereby, it is agreed by and between Galen R. Brewbaker and Wendy F. McCommon (formerly Wendy F. Brewbaker) as follows: 1. Galen R. Brewbaker agrees to pay the sum of Twenty-five Thousand Dollars ($25,000.00) to Wendy F. McCommon (formerly Wendy F. Brewbaker) upon the execution and delivery of the enclosed Release, said payment to be made in the following mannec: B. reimbursement to ($2,000.00); C. Payment of Two Thousand Dollars ($2,000.00) cash at the present time; Payment of the outstanding loan for the purchase of truck and Galen Brewbaker of a loan in the amount of Two Thousand Dollars The balance of the $25,000 shall be placed in a joint checking account at a bank or institution mutually acceptable to both parties to be withdrawn only upon the signatures of both Galen R. Brewbaker and Wendy F. McCommon; provided that Wendy F. McCommon shall have the fight to receive no less than the sum of $5,000 per year from the account until all sums have been withdrawn. 2. Wendy F. McCommon (formerly Wendy F. Brewbaker) does hereby release any and all interest that she may have in the Estate of Beverly J. Brewbaker, including, but not limited to a remainder interest in the trust of Beverly Brewbaker for the benefit of her husband, Galen R. Brewbaker, so that the residue of the Estate may be distributed directly to Galen R. Brewbaker free of the testamentary trust. 3. This agreement is conditioned upon the execution and delivery of the enclosed release and the execution and delivery of identical releases from her two sisters. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this the ] 7 day of ,200 . *G a~ ~n-~. - B'~wb-ak er ,- indivi-~-ffall~'''~ J' '~ - W itness~ and as Executor of the Estate of Beverly R. Brewbaker · - Witn~es~ ~n~'y-l~ B~aker (now Wendy F. McCommon) AGREEMENT THIS AGREEMENT made this ~--?~ day of ~~ , 2003, by and between Galen R. Brewbaker, Executor of the Estate of Beverly Brewbaker and Galen R. Brewbaker, individually, and Linda Janicsko: WITNESSETH WHEREAS, Beverly Brewbaker died on January 27, 2003; and WHEREAS, by her Last Will and Testament she provided that the residue of her estate should be paid into a lifetime trust for her husband, Galen R. Brewbaker; and WHEREAS, at the time of her death, the residue would consist of six shares of stock in Brewbaker Enterprises, a closely held corporation; and WHEREAS, the will provided that at the death of Galen R. Brewbaker, the balance in the trust was to be paid to his daughter and step-daughters; and WHEREAS, the share of the undersigned at the termination of the trust was 25% to Linda Janicsko; and WHEREAS, it is impractical to have a trust of minority shares in a closely-held corporation; and WHEREAS, Galen R. Brewbaker proposes to make a present payment to his daughter and step-daughters in exchange for their releasing any rights to the shares of stock under the will of Beverly Brewbaker. NOW THEREFORE, in consideration of the sum of One Dollar ($1.00) and other good and valuable consideration and intending to be legally bound hereby, it is agreed by and between Galen R. Brewbaker and Linda Janicsko as follows: 1. Galen R. Brewbaker agrees to pay the sum of Twenty-five Thousand Dollars ($25,000.00) to Linda Janicsko upon the execution and delivery of the enclosed Release; 2. Linda Janicsko does hereby release any and all interest that she may have in the Estate of Beverly J. Brewbaker, including, but not limited to a remainder interest in the trust of Beverly Brewbaker for the benefit of her husband, Galen R. Brewbaker, so that the residue of the Estate may be distributed directly to Galen R. Brewbaker free of the testamentary trust. 3. This agreement is conditioned upon the execution and delivery of the enclosed release and the execution and delivery of identical releases from her two sisters. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this the'~- > day of ?~ -./-e~,. ,2003. X,. -W~imess c~Vit{~eSs ~a~a~R~-l~i~-w~'--aker, ind-~du~lly and as Executor of the Estate of Beverly R. Brewbaker Linda AGREEMENT THIS AGREEMENT made this ~ 9~ ~~ -~day of ~ , 2003, by and between Galen R. Brewbaker, Executor of the Estate of Beverly Brewbaker and Galen R. Brewbaker, individually, and Deborah Zea~ing: WITNESSETH WHEREAS, Beverly Brewbaker died on January 27, 2003; and WHEREAS, by her Last Will and Testament she provided that the residue of her estate should be paid into a lifetime trust for her husband, Galen R. Brewbaker; and WHEREAS, at the time of her death, the residue would consist of six shares of stock in Brewbaker Enterprises, a closely held corporation; and WHEREAS, the will provided that at the death of Galen R. Brewbaker, the balance in the trust was to be paid to his daughter and step-daughters; and WHEREAS, the share of the undersigned at the termination of the trust was 25% to Deborah Zean'fig; and WHEREAS, it is impractical to have a trust of minority shares in a closely-held corporation; and WHEREAS, Galen R. Brewbaker proposes to make a present payment to his daughter and step-daughters in exchange for their releasing any rights to 'the shares of stock under the will of Beverly Brewbaker. NOW THEREFORE, in consideration of the sum of One Dollar ($1.00) and other good and valuable consideration and intending to be legally bound hereby, it is agreed by and between ~rc~ ~. Galen R. Brewbaker and t~4orn~ Zeariffg as follows: 1. Galen R. Brewbaker agrees to pay the sum of Twenty-five Thousand Dollars ~egr~ ze~adn ($2S,000.00) to ~ g upon the execution and delivery of the enclosed Release; 2. ~ ZeaH~g does hereby release any and all interest that she may have in the Estate of Beverly J. Brewbaker, including, but not limited to a remainder interest in the trust of Beverly Brewbaker for the benefit of her husband, Galen R. Brewbaker, so that the residue of the Estate may be distributed directly to Galen R. Brewbaker free of the testamentary trust. 3. This agreement is conditioned upon the execution and delivery of the enclosed release and the execution and delivery of identical releases from her two sisters. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this the~' '2- day of ,2003. Wimess '~alen R. Br~--ak~r, indl-vidually and as Executor of the Estate of Beverly R. Brewbaker Witness--- iTO: SAIDIS SHUFF, FLOWER & LINDSAY ~TTORNEYS -AT-LA~ 2109 Market Street Camp Hill, PA 17011 Register of Wills Cumberland County Courthouse Carlisle, PA 17013 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: Beverly J. Brewbaker Date of Death: January 27, 2003 Will No. 21-03-0167 Admin. No. 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 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes ; No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X ; No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. S i g~t~ e Name/ John E. Slike, Esquire I.D'f No. 06262 SAIDIS, SHUFF, FLOWER & LINDSAY 2109 Market Street Camp Hill, PA 17011 (717) 737-3405 Capacity: Personal Representative X Counsel for Personal Representative BUREAU OF INDTVZDUAL TAXES i'HHERI'TAHC£ TAX D'rvzsI'DN DEPT. ;'8060'1 HARR'rSBURG, PA '17118-D60'1 JOHN E SLIKE SAIDIS ETAL 2109 HARKET ST CAMP HILL COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE PA 17011 NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUNBER COUNTY ACH 11-17-2005 BREWBAKER 01-27-2005 11 05-0167 CUHBERLAND 101 Amount Rem/fred REV-15~i7 EX AFP (01-05) BEVERLY J HAKE CHECK PAYABLE AND REN'rT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF BRENBAKER BEVERLY J FILE NO. 21 03-0167 ACN 101 DATE 11-17-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (SchaduZe A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closoly HoZd Stock/Partnorship Interest (Schodulo C) ($) 4. Nortgagos/Notos Roco/vable (Schodulo D) (0`) $. Cash/Bank Dopos/ts/Misc. Porsonal Proporty (Schodulo E) (5) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Costs/Nisc. Expanses (Schedule H) (9) 10. Debts/Hortgage L/ab/1/t/es/Liens (Schedule I) (10) 11. Tote1 Deduct/ohs 12. Nat Value of Tax Return O0 166z725.00 O0 O0 O0 O0 O0 (8) 18,~7.~3 .O0 NOTE: To insure proper cred/t to your account, sube/t the upper portlon of th/s fore w/th your tax payeent. 13. 10`. NOTE: 166,715.00 TAX CREDITS PAYIIENT DATE 10-01-2005 RECEZPT NUNBER CD005075 DISCOUNT INTEREST/PEN PAZD (-) .0O IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 75,277.57 X O0 = .00 75,000.00 x 045= $,$75.00 · O0 X 12 = . O0 · O0 x 15 = . O0 (19)= 3,375.00 ANOUNT PAID 3,375.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ASSESSHENT OF TAX: 15. Amount of L/ne lO, at Spousal rata (1S) 16. Amount of L/ne 10` taxabZe at Lineal~Class A rata (16) 17. Amount of L/ne 10` at Sibling rata (17) 18. Amount of Line 10` taxable at Collateral/Class B rata (18) 19. Pr/nci~al Tax Due 3,375.00 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REI~UZRED. IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Nat Value of Estate Subject to Tax (10`) 148,277.57 :]:f an assessment Has issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns assessed to date. (11) 18.~7.~3 (12) 148,277.57 RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): ODJECTIONS: ADMIN- ISTRATIVE CORRECTIDNS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 2~ of 2000. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by co~Pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Hills, any of the Z5 Revenue Dlstrict Offices, or by calling the special 24-hour anseering service for fores ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Deportment of Revenue, Board of Appeals, Dept. 2BiOZ1, Harrisburg, PA 17128-ZOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 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 withln three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest et the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at · rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yaa.~_r Rate Factor Yea.~r Rate Factor 19SI ZOZ .000548 1987 9X .000Z47 1999 7X .OOO19Z 1985 16Z .000458 1988-1991 11Z .000301 ZOO0 BX .000Z19 1984 11Z .000501 199Z 9Z .000247 ZOO1 9Z .000247 1985 15~ .000556 1995-1994 7~ .00019Z ZOOZ 6~ .000164 1986 ZOZ .000Z74 1995-1998 9Z .000247 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If paylent is made after the interest computation date shown on the Notice, additionat interest must be calculated.