HomeMy WebLinkAbout03-0951 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of WILHELMINA L. SMITH No. ~ I-" 0 3 - q 51
Social Security No. 184-38-1762
To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania.
The Petition of the undersigned respectfully represents that:
Your Petitioner, S. Berne Smith, son of the decedent, is 18 years of age or older and is the
Executor named in Article Eleven of the last Will of the above decedent, dated August 14, 2000.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last address
at 210 Big Spring Road, Newville, PA 17241.
Decedent, then 89 years of age, died November 9, 2003, at Green Ridge Village, West Penn
Township, Cumberland County, PA. Decedent was not married, was not divorced, and did not have
a child born or adopted after execution of the Will offered for probate, was not the victim of a
killing and was never adjudicated incompetent.
Decedent at death owned property with estimated values as follows:
1. All personal property $560,000.00.
2. Value of real estate in Pennsylvania: NONE
WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith
and the grant of letters testamentary thereon.
S. Berne Smith
107 N. 24th Street
Camp Hill, PA 17011-3602
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA:
: SS
COUNTY OF CUMBERLAND :
Petitioner, S. Berne Smith, swears or affirms that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner and that as personal
representative of Wilhelmina L. Smith, deceased, petitioner will well and truly administer the estate
according to law.
Sworn to or affirmed before me,
this / '7 -l~
day of November, 2003.
S. Berne Smith
Estate of Wilhelmina L. Smith, Deceased
DECREE OF PROBATE AND GRAND TO LETTERS
AND NOW /U'vv"~"'"~"-' / <~ ,2003, in consideration of the petition
set forth on the two preceding pages, satisfactory proof having been presented before me,
IT IS DECREED that the instrument dated August 14, 2000, described therein be admitted
to probate and filed of record as the last will of Wilhelmina L. Smith, deceased, and Letters
Testamentary are hereby granted to S. Berne Smith, Executor.
"-~gister of Wills --
FEES
Probate, Letters, Etc.
Short Certificates (20)
TOTAL
Attorney: S. Berne Smith
Sup. Ct. I.D. No: 07254
107 N. 24th Street
Camp Hill, PA 17011-3602
Phone: 717-737-6789
WILL
OF
WILHELMINA L. SMITH
I, Wilhelmina L. Smith, presently of Green Ridge Village, West Pennsboro
Township, Cumberland County, Pennsylvania, though I realize the uncertainty of this life, I have full
confidence and trust in my Lord and Savior, Jesus Christ, in His death on the cross for my sins and
in His shed blood as an atonement for my soul; and I know by faith that because of His sacrifice on
the cross for me I have eternal life, hereby declare this to be my will and revoke all prior wills and
codicils made by me.
Article One: Specific Bequests.
§ 1. Because I have made lifetime Charitable Gift Annuities in favor of Dickinson
College, and through the Presbyterian Foundation in favor of Camp Hill Presbyterian Church,
Second Presbyterian Church of Carlisle, Presbyterian Homes, Inc of Central Pennsylvania, and the
Trustees of the Carlisle Presbytery, I am not now making any further specific charitable bequests.
Article Two: Tangible Personal Property.
§2. Certain specific items of personalty and family heirlooms shall be distributed by my
Executor, without attempting to assign any monetary value to them, in accordance with a list which
will be found in a book kept in the hand carved rosewood chest where certain of my private papers
are kept, or by name labels affixed to the item or written on the item. If any questions arise about
the distribution of any particular items, or if the book cannot be located, the judgment of my
Executor shall be final. Any item on the list which does not exist at the time of my death as a part
of my estate shall be treated as specifically adeemed. Any items not so distributed shall be divided
between my granddaughter, Pamela S. Cason, and my son, S. Berne Smith, per stirpes. Any items
not distributed in this fashion shall be sold and the monies received shall be distributed as part o£the
residue.
Article Three: Residue.
§3.1 All the rest of my property of whatever nature and wherever situated, including
property over which I hold a power of appointment, shall be divided into two shares, as specified
hereinafter, and shall be distributed as follows:
§3.1.1 I bequeath, devise, and appoint one share, which shall be equal to one-half(½)
of the residue of my property, to be distributed as follows:
A. One Thousand Dollars ($1,000.00) to my step granddaughter, Tracey Joanne
Simmons, presently of Albuquerque, NM, per stirpes. If Tracey Joanne Simmons does not survive
me, per stirpes, this bequest shall pass in accordance with §3.1.1B hereinafter;
B. All the rest of this share shall be distributed to my granddaughter, Pamela
Ruth Simmons Cason, presently of Albuquerque, NM, per stirpes, subject to the provisions of §3.2
hereinafter. If Pamela Ruth Simmons Cason does not survive me, per stirpes, this share shall pass
in accordance with §3.1.2 hereinafter.
§3.1.2 I bequeath, devise, and appoint one share, which shall be equal to one-half(½)
of the residue of my property, to be divided and distributed as follows:
A. One half of this share, being one-fourth (1/4) of the residue of my estate, to
my son, S. Berne Smith, and his wife, Betty W. Smith, presently of Camp Hill, PA, or to the survivor
of them, per stirpes. IfI am not survived by S. Berne Smith or Betty W. Smith, per stirpes, this share
shall pass in accordance with §3.1.1 above.
B. One half of this share, being one-fourth (1/4) of the residue of my estate, to
my three grandsons, Stephen Berne Smith, presently of Camp Hill, PA; Michael Andrew Smith,
presently of Lititz, PA; and David Charles Smith, presently of Camp Hill, PA, per stirpes, subject
to the provisions of §3.2 hereinafter. If I am not survived by my grandsons, per stirpes, this share
shall pass in accordance with §3.1.2A above.
§3.2 I give to the Trustee hereinafter named any share passing hereunder for the
benefit of any beneficiary of mine who shall not have attained the age of eighteen (18) years, to be
held, administered and disposed of in accordance with Article Four hereof (the "Beneficiary's
Trust") for the benefit of such beneficiary.
§3.3 IfI am not survived by any issue, per stirpes, then I give the entire residue of
my estate, of whatever nature and wherever situated, as charitable bequests to be divided equally
among Camp Hill Presbyterian Church, 101 N. 23rd Street, Camp Hill, PA; The College of Wooster,
Wooster, OH; and Dickinson College, Carlisle, PA in memory of my husband, The Reverend
Spencer B. Smith, and my three children, S. Berne Smith, Cynthia L. Smith Simmons, and Pamela
2
Ruth Smith.
Article Four: The Beneficiary's Trust:
§4.1 The Trustee shall hold, manage, invest and reinvest the assets
Beneficiary's Trust, collect the income thereof and:
§4.1.1 While the beneficiary of the Beneficiary's Trust (the "Beneficiary")
is under eighteen (18) years of age, the Trustee shall apply to or for the benefit of the
Beneficiary so much of the net income and, if the net income is insufficient, so much
of the principal of the Beneficiary's Trust as the Trustee shall from time to time deem
necessary or proper for the Beneficiary's health, maintenance, support and complete
education, including preparatory, college and graduate education, and professional,
vocational or technical training, taking into account other available funds, including
the Beneficiary's assets. The Trustee shall annually accumulate any net income not
so distributed and add the same to the principal of the trust property.
§4.1.2 After the Beneficiary attains eighteen (18) years of age, the Trustee
shall distribute to or for the benefit of the Beneficiary the net income of the
Beneficiary's Trust in quarter-annual installments, or more frequently if the Trustee
deems it advisable, and so much of the principal as the Trustee shall from time to
time deem necessary or proper for the Beneficiary's health, maintenance, support and
complete education, including college and graduate education, and professional,
vocational or technical training, and to assist the Beneficiary with reasonable
wedding expenses, in the purchase of a principal residence or in the establishment of
a profession or business considered a good risk by the Trustee, taking into account
other available funds, including the Beneficiary's assets.
§4.1.3 At any time after the Beneficiary attains eighteen (18) years of age, the
Beneficiary may withdraw any or all of the principal of the Beneficiary's Trust.
§4.1.4 If the Beneficiary dies before the complete termination of the
Beneficiary's Trust, the Trustee shall distribute the property then held in trust to such
persons or corporations, (including the Beneficiary's estate), in such amounts and
upon such trusts, terms and condition, as the Beneficiary by last Will may appoint by
specific reference to this general power of appointment; provided, however, any
portion of the trust property not subject to the Beneficiary's power of withdrawal
immediately prior to the Beneficiary's death may only be appointed to one or more
of the Beneficiary's issue, in such amounts and upon such trusts, terms and
conditions as the Beneficiary by last Will may appoint by specific reference to this
special power of appointment. Any property not so appointed shall be distributed to
the Beneficiary's then living issue, per stirpes, or if none, to my then living issue, per
stirpes.
of the
Article Five: Taxes.
{}5. I direct that all estate, inheritance and succession taxes that may be assessed
in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid
out of the residue of my general estate to the same effect as if said taxes were an expense of
administration; and all property includable in my taxable estate whether or not passing under this
will shall be free and clear thereof.
Article Six: Survival Clause.
§6. If any beneficiary hereunder should die within thirty (30) days after me or
within thirty (30) days after any other person the survival of whom determines his rights hereunder,
then such beneficiary shall be deemed to have predeceased me or such other person for ail purposes
hereunder.
Article Seven: Spend Thrift Clause.
§7. No interest of any beneficiary of my estate shall be subject to anticipation or
to pledge, assignment, sale or transfer in any manner, nor shall any interest be liable on account of
the debts, contracts, torts or other engagements of any beneficiary.
Article Eight: Lifetime Gifts.
{}8. Any gifts made during my lifetime to any person or persons who are
beneficiaries under this will shall be considered to be lifetime gifts and shall not be advancements
made to that beneficiary or beneficiaries.
Article Nine: Powers of Fiduciaries.
{}9.1 No fiduciary under this Will shall be required to give bond or other security for
the faithful performance of the fiduciary's duties.
§9.2 Any such fiduciary shall have the following powers, in addition to those given
by law:
{}9.2.1 To invest in, accept and retain any real or personal property, including
stock of a corporate fiduciary or its holding company, without restriction to legal
investments;
{}9.2.2 To sell, exchange, partition or lease for any period of time any real or
personal property and to give options therefor for cash or credit, with or without
security;
4
{}9.2.3 To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
§9.2.4 To hold shares of stock or other securities in nominee registration
form, including that of a clearing corporation or depository, or in book entry form or
unregistered or in such other form as will pass by delivery;
§9.2.5 To engage in litigation and compromise, arbitrate or abandon claims;
§9.2.6 To make distributions in cash, or in kind at current values, or partly
in each, allocating specific assets to particular distributes on a non-pro rata basis, and
for such purposes to make reasonable determinations of current values;
§9.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share of income
or principal of any person affected thereby;
§9.2.8 To allocate, in the Executor's sole and absolute discretion, any portion
of my exemption under Section 2631 (a) of the Internal Revenue Code to any property
as to which I am the transferor, including any property transferred by me during my
lifetime as to which I did not make an allocation prior to my death;
§9.2.9 To create, except when the fiduciary is a beneficiary of the subject
trust, with respect to all or any part of the principal of any trust hereunder, including
a pecuniary amount, by a written instrument a general testamentary power of
appointment within the meaning of Section 2041 of the Internal Revenue Code in any
beneficiary thereof and to eliminate such power for all or any part of such principal
as to which such power was previously created and to divide trust principal into two
fractional shares based upon the then portion of the trust that would be includable in
the gross estate of the beneficiary holding such power if he died immediately before
such division (in which case the power shall be over the entire principal of one share
and not the other), with each share being administered as a separate trust, unless such
fiduciary shall thereafter elect to combine such separate trusts into a single trust; to
exercise the foregoing discretion to create or eliminate a general testamentary power
of appointment when such fiduciary determines that the inclusion of the property
affected thereby in the beneficiary's gross estate may achieve a significant savings
in transfer taxes by having a federal estate tax in lieu of a Chapter 13 tax imposed by
the Internal Revenue Code on the property subject to such power of appointment or
may achieve significant income tax benefits;
§9.2.10 To disclaim any interest I may have in any estate if the Executor
deems such disclaimer to be in the best interests of my estate and the beneficiaries
thereof;
§9.2.11 To terminate any trust created herein, the principal of which is or
becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the then
remaining trust property to the beneficiary then entitled to the income of the trust
property or, if there is more than one beneficiary, to the beneficiaries then entitled to
the income of the trust property in proportion to their respective interests therein
or, if such interests are not defined, in equal shares to such beneficiaries; provided,
however, no Trustee shall participate in any decision to terminate such trust if by
reason of such termination such trustee could receive a distribution of trust property
from such trust as aforesaid. The receipts and releases of the distributee(s) will
terminate absolutely the right of all persons who might otherwise have a future
interest in the trust, whether vested or contingent, without notice to them and without
the necessity of filing an account in any court; and
§9.2.12 To merge any trust created hereunder with any other trust or trusts
created by me or my spouse under will or deed, i£the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or persons.
Article Ten: Facility of Payments for Minors or Incompetents.
§ 10. Any amounts or property which are payable or distributable hereunder to a
minor or incompetent may, at the discretion of the fiduciaries, be paid to the parent or guardian of
such minor or incompetent, to the person with whom such minor or incompetent resides, or directly
to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent.
Article Eleven: Fiduciaries.
§ 11.1 I appoint as Executor hereunder my son, S. Berne Smith. In the event my son
is unable or unwilling so to serve or to complete the administration of my estate, I appoint my
daughter-in-law, Betty W. Smith, to be first, contingent Executrix. If Betty W. Smith should be
unable or unwilling to serve or to complete the administration of my estate, then I appoint my
grandson, Stephen Beme Smith, to be second, contingent Executor. If Stephen Berne Smith should
be unable or unwilling to serve or to complete the administration of my estate, then I appoint my
grandson, Michael A. Smith, to be third, contingent Executor. If Michael A. Smith should be unable
or unwilling to serve or to complete the administration of my estate, then I appoint my grandson,
David C. Smith, to be fourth, contingent Executor.
§ 11.2 I appoint as Trustee(s) hereunder my son, S. Berne Smith, and/or his wife,
Betty W. Smith. If neither of them should be able or willing to serve or to complete the
administration of any trust hereunder, then I appoint my grandsons, in the order previously named,
to be the Trustee.
Article Twelve: Gender.
§ 12. Unless the context indicates otherwise, any use of masculine gender herein
shall also include the feminine gender.
IN WITNESS WHEREOF, I, Wilhelmina L. Smith herewith set my hand and seal to this,
my last Will, typewritten on eight (8) sheets of paper including the self-proving attestation clause
and signatures of witnesses, this___j~day of ~-?,~z, co.~ , 2000.
Wilhelmina L. Smith
Signed, sealed, published and declared by the above named Wilhelmina L. Smith as and for
her last Will, in the presence of us and each of us, who, at her request and in her presence and in the
presence of each other, have hereunto subscribed our names as witnesses thereto the day and year
last above written.
Residing at
'Residing at
Residing at
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
We, Wilhelmina L. Smith,
the
SS.
testatrix, and
L, B, r?o
, and
¢D,,~,'le/ , the witnesses, whose names are signed to the attached
or foregoing instrument, being firsf duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her last Will; that the testatrix signed willingly
and executed it as her free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to
the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of
sound mind and under no constraint or undue influence.
Wilhelmina L. Smith
· ' (Witness
Witness
Witness
Subscribed,
testatrix, and subscribed
sworn to and acknowledged before me by Wilhelmina L. Smith, the
and sworn to before me by
., ~/~Ar;o [. ~r<o~ and
, the witnesses, this /~7'k day of
,2000.
Notary Public
My Commission expires:
SEAL
WILHELMINA L. SMITH
S. BERNE SMITH
ATTORNEY AT LAW
107 N. 24TH STI~EET
Gx~P Htr_m, PA 17011-3602
717 787-0789
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Wilhelmina L. Smith
Date of Death: November 9, 2003
File No. 2003-0951
PA File No.21-03-0951
To the Register:
I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
November 18, 2003:
Name
S. Berne Smith and BetW W. Smith
Stephen Berne Smith
Michael Andrew Smith
David C. Smith
Pamela Ruth Simmons Cason
Tracey Joanne Simmons
Address
107 N. 24th Street
Camp Hill, PA 17011-3602
2193 Hasting Drive
Mechanicsburg, PA 17055-9306
2 Barbara Lane
Lititz, PA 17543 7275
107 N. 24th Street
Camp Hill, PA 17011-3602
1616 Speronelli Road
Albuquerque, NM 87107
C/o Pamela R. Cason
1616 Speronelli Road
Albuquerque, NM 87107
Notice has now been given to all persons entitled under Rule 5.6 (a) except: None.
Date: December 19, 2003
malTle~
Address:
Telephone:
Capacity:
X
S. Berne Smith
107 N. 24th Street
Camp Hill, PA 17011-3602
717-737-6789
Personal Representative
Counsel for Personal Representative
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Wilhelmina L. Smith
Date of Death: November 9, 2003
File No. 2003-0951 PA File No.21-03-0951
To the Register:
I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
November 18, 2003:
Nalne
S. Berne Smith and Betty W. Smith
Stephen Berne Smith
Michael Andrew Smith
David C. Smith
Pamela Ruth Simmons Cason
Tracey Joanne Simmons
Address
107 N. 24th Street
Camp Hill, PA 17011-3602
2193 Hasting Drive
Mechanicsburg, PA 17055-9306
2 Barbara Lane
Lititz, PA 17543 7275
107 N. 24th Street
Camp Hill, PA 17011-3602
1616 Speronelli Road
Albuquerque, NM 87107
C/o Pamela R. Cason
1616 Speronelli Road
Albuquerque, NM 87107
Notice has now been given to all persons entitled under Rule 5.6 (a) except: None.
Date: December 19, 2003
Name.'
Address:
Telephone:
Capacity:
S. Berne Smith
107 N. 24th Street
Camp Hill, PA 17011-3602
717-737-6789
X Personal Representative
Counsel for Personal Representative
BUREAU OF ZNDZVZDUAL TAXES
TNHERTTANCE TAX DIVISION
DEPT. 280601
HARR/SBURG. PA 171Z8-0601
ROBERT G FREY
FREY & TZLEY
5 S HANOVER ST
CARLZSLE
CUT ALONG THZS LZNE ~
PA 17013
CONNONHEALTH OF PENNSYLVAN/A
DEPARTNENT OF REVENUE
NOT/CE OF /NHER/TANCE TAX
APPRA/SENENT, ALLO#ANCE OR DISALLO#ANCE
OF DEDUCT!OHS AND ASSESSNENT OF TAX
DATE 01-19-Z00~
ESTATE OF NZCKARD
DATE OF DEATH 09-!q-ZOO2
FZLE NUHBER Z! 02-0951
COUNTY CUHBER LAND
ACN ! 01
I Amoun~ R~m J.'t'~d
REV-1547 EX AFP (01-05)
RODNEY L
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGZSTER OF HZLLS
CUNBERLAND CO COURT HOUSE
CARLZSLE, PA 17013
RETAZN LONER PORT!ON FOR YOUR RECORDS -.~
RE¥,];&? FY AFP fO1-Q]T NOT~CE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Wilhelmina L. Smith
Date of Death: November 9, 2003
File No. 2003-0951
PA File No.21-03-0951
To the Register:
I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
November 18, 2003:
Name Address
S. Berne Smith and Betty W. Smith
Stephen Berne Smith
Michael Andrew Smith
David C. Smith
Pamela Ruth Simmons Cason
Tracey Joanne Simmons
107 N. 24th Street
Camp Hill, PA 17011-3602
2193 Hasting Drive
Mechanicsburg, PA 17055-9306
2 Barbara Lane
Lititz, PA 17543 7275
107 N. 24th Street
Camp Hill, PA 17011-3602
1616 Speronelli Road
Albuquerque, NM 87107
C/o Pamela R. Cason
1616 Speronelli Road
Albuquerque, NM 87107
Notice has now been given to all persons entitled under Rule 5.6 (a) except: None.
Date: December 19, 2003
Nalile~
Address:
Telephone:
Capacity:
X
S. Berne Smith
107 N. 24th Street
Camp Hill, PA 17011-3602
717-737-6789
__ Personal Representative
__ 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 OO3502
SMITH S BERNE ESQ
107N 24THST
CAMP HILL, PA 17011-3602
........ fold
ESTATE INFORMATION: SSN: 184-38-1762
FILE NUMBER: 2103- 0951
DECEDENT NAME: SMITH WlLHELMINA L
DATE OF PAYMENT: 01/30/2004
POSTMARK DATE: 01/28/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $23,000.00
TOTAL AMOUNT PAID:
$23,000.00
REMARKS:
SEAL
CHECK//115
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O603
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 0O4240
SMITH S BERNE ESQ
107 N 24TH ST
CAMP HILL, PA 17011-3602
fold
ESTATE INFORMATION: SSN: 184-38-1762
FILE NUMBER: 2103-0951
DECEDENT NAME: SMITH WlLHELMINA L
DATE OF PAYMENT: 08/05/2004
POSTMARK DATE: 08/04/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,166.01
R~EMARKS:
CHECK# 124
SEAL
TOTAL AMOUNT PAID:
~2,166.01
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
U.S. POSTRGE
PRID
~MOUNT CRHP HILL,PR
.... '° ..... $221
~,o~w¢~ 00029268-02
i7013
0000
First Class Mail
I!elAI SSelO ~sJ!d
S. BERNE SMITH, ESQ.
ATTORNEY~ AT- LAW
107 NORTH 24TH STREET
CAMP HILL, PA 17011-3206
TO:
Ms. Glenda Farner Strasbaugh
Register of Wills
1 Courthouse Square
Carlisle, PA 17013-3387
S. BERNE SMITH
Attorney-at-Law
107 N. 24t~ Street
Camp Hill, PA 17011-3602
PHONE: (717) 737-6789
FAX: (717) 737-6783
August 3, 2004
In re:
Wilhelmina L. Smith; DOD November 9, 2003; SS# 184-38-1762
PA File No. 21-03-0951; File 2003-0951
EIN: 71-6215878
Ms. Glenda Famer Strasbaugh
Register of Wills
1 Courthouse Square
Carlisle, PA 17013-3387
Dear Ms. Strasbaugh:
Enclosed in duplicate 1S the Pennsylvama Inheritance Tax Ro~ on ~e Est~{~:::.of
Wilhelmina L. Smith who died a resident of Cumberland County, PA on ~mber.~, 200~? ~he
Estate's check No. 124, payable to Register of Wills, Agent, in the amount of $2,166.~1 ~s attached
to the original Return.
There was no Federal Estate Tax return due or filed.
Also enclosed is the Estate's check No. 125 in the amount of $15.00 in payment of the filing
fee for the Pennsylvania Inheritance Tax return. If anything further is required, please contact me.
Thank you for your attention to this matter.
Sincerely yours,
S. Berne Smith
Enclosures:
DEP*"T ENTO REVE.UE INHERITANCE TAX RETURN
DEPT. 280601
RESIDENT DECEDENT I *OU.TYDODE I YEA. / .UMSES
~ DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Z
LLI
Q DATE OF DEATH DATE OF BIRTH
UJ SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
r~
_e I Original Return
O ~ 8. Decedent Died Testate (Attach copy of Will)
9. Litigation Proceeds Received
SOCIAL SECURITY NUMBER
iii
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
5, Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec 9113(A)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Z
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietarship (3)
t. Mortgages & Notes Receivable (Schedule D) (4)
~. Cash, Bank Deposits & Misc. Personal Property (Schedule E) (5)
3. Jointly Owned Properb/(Schedule F) (6)
~ Separata Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Probafe Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9 Funeral Expenses & Administrative Costa (Schedule H) (9)
10, Debta of Decedent, Mortgage Liabilities & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
$0.00
~r~. $ooo
$1~,6!2.28
(8)
OFFICIAL USE ONLY
$5,421.97
$860.85
(11)
(12)
(13)
(14)
$592,428.21
$6 282 82
$586,145.39
$000
$586,145,39
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE 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
17~ Amount of line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19 Tax Due
(15)
(16)
(17)
(re)
(18)
$000
$26,376.54
$0,00
~O,O~
$28,376.54
Copyright 2000 Da'ad James Thorpe, Esq.
Decedent's Complete Address:
STREET ADDRESS
Tax Payments and Credits:
1. Tax Due (Page 1 Line 10)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
O)
Total Credits (A + B + C) (2)
Total interest/Penalty (D + E) (3)
If line 2 is greater than line I + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If line 1 + line 3 is greater than ~ine 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
$26,37654
$24,210.53
$0.00
(5) $2,166.01
(5A) ~
(5B) $2,166.01
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes NO
a. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income;
c. retain a revisionaly interest; or
d. receive the promise for lifo of either payments, benefits or care?
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfor property within one year of death without
receiving adequate consideration?
3. Did decedent own an fin trust for" or payable upon death bank account or security at his or her death?
4 Did decedent own an individual retirement account, annuity, or other non-probate properly?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Und~ penalties of perjuq/, I dec,are that I have examined this return, including accompanying schedules and statements, ar~l to the best of my knowledge and belief, it is true, correct, end complete
DeClaration of preparer other than ~ personal representative is based on all the info{Tnefion of whic~ preparer has any knowledge.
SIGNATURE OF P RSON RESPONSIBLE FO FILING RETURN DATE
ADDRESS
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
For dates 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 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 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 no exempt a transfer to a sun/lying 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 decadent'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 2000 David James Thorpe, Esq.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF WILHELMINA L. SMITH FILE NUMBER 21-03-0951
All property Jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
TOTAL (Also enter on line 2, Recapitulation) $573,815.93
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 David James Thorpe, E~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E J
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
ESTATE OF WILHELMINA L. SMITH FILE NUMBER 2%03-0951
Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survivorship must be disclosed on
Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
~. $11~06
2.
TOTAL (Also enter on line 5, Recapitulation)
$18,612.28
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 David James Thorpe, Esq
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF WILHELMINA L. SMITH FILE NUMBER 21-03-0951
Debts of decedertt must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
8.
TOTAL (Also enter on line 9, Recapitulation) $5,421.97
(If more space is needed, insert additional sheets of the same size)
Copy~gh12000 David James Thorpe, Esq
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF WILHELMINA L. SMITH FILE NUMBER 21-03-0951
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
TOTAL (Also enter on line 10, Recapitulation) $860.85
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 David James Thorpe, Esq
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
NUMBER
WILHELMINA L. SMITH
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
DISTRIBUTIONS (include outright spousal distributions)
FILE NUMBER 21-03-0951
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
$0.00
(If more space is needed, insert additional sheets of the same size)
WILL
OF
WILHELMINA L. SMITH
I, Wilhelmina L. Smith. presently of Green Ridge Village, West Pennsboro
Township, Cumberland County, Pennsylvania, though I realize the uncertainty of this life, I have full
confidence and trust in my Lord and Savior, Jesus Christ. in His death on the cross tbr my sins and
in His shed blood as an atonement for my soul; and I know by faith that because of His sacrifice on
the cross for me I have eternal life, hereby declare this to be my will and revoke all prior wills and
codicils made by me.
Article One: Specific Bequests.
§1. Because I have made lifetime Charitable Gift Annuities in favor of Dickinson
College, and through the Presbyterian Foundation in favor of Camp Hill Presbyterian Church.
Second Presbyterian Church of Carlisle, Presbyterian Homes, [nc of Central Pennsylvania, and the
Trustees of the Carlisle Presbytery, I am not now making any further specific charitable bequests.
Article Two: Tangible Personal Property.
§2. Certain specific items of personalty and family heirlooms shall be distributed by my
Executor, without attempting to assign any monetary value to them, in accordance with a list which
will be found in a book kept in the hand carved rosewood chest where certain of my private papers
are kept, or by name labels affixed to the item or written on the item. If any questions arise about
the distribution of any particular items, or if the book cannot be located, the judgment of my
Executor shall be final. Any item on the list which does not exist at the time of my death as a part
of my estate shall be treated as specifically adeemed. Any items not so distributed shall be divided
between my granddaughter, Pamela S. Cason, and my son, S. Berne Smith, per stirpes. Any items
not distributed in this fashion shall be sold and the monies received shall be distributed as part of the
residue.
Article Three: Residue.
§3.1 All the rest of my property of whatever nature and wherever situated, including
property over which I hold a power of appointment, shall be divided into two shares~ as specified
hereinafter, and shall be distributed as follows:
{}3.1.1 I bequeath, devise, and appoint one share, which shall be equal to one.half (,/2)
of the residue of my property, to be distributed as follows:
A. One Thousand Dollars ($1,000.00) to my step granddaughter, Tracey Joanne
Simmons, presently of Albuquerque, NM, per stirpes. IfTracey Joanne Simmons does not survive
me, per stirpes, this bequest shall pass in accordance with {}3.1~ 1B hereinafter;
B. All the rest of this share shall be distributed to my granddaughter, Pamela
Ruth Simmons Cason, presently of Albuquerque, NM, per stirpes, subject to the provisions of {}3.2
hereinafter. If Pamela Ruth Simmons Cason does not survive me, per stirpes, this share shall pass
in accordance with {}3.1.2 hereinafter.
{}3.1.2 I bequeath, devise, and appoint one share, which shall be equal to one-half (V2)
of the residue of my property, to be divided and distributed as follows:
A. One half of this share, being one-fourth (1/4) of the residue of my estate, to
my son, S. Berne Smith, and his wife, Betty W. Smith, presently of Camp Hill, PA, or to the survivor
of them, per stirpes. IfI am not survived by S. Berne Smith or Betty W. Smith, per stirpes, this share
shall pass in accordance with {}3.1.1 above.
B. One half of this share, being one-fourth (1/4) of the residue of my estate, to
my three grandsons, Stephen Berne Smith, presently of Camp Hill, PA: Michael Andrew Smith,
presently of Lititz, PA; and David Charles Smith, presently of Camp Hill, PA, per stirpes, subject
to the provisions of {}3.2 hereinafter. If I am not survived by my grandsons, per stirpes, this share
shall pass in accordance with {}3.1.2A above.
{}3.2 1 give to the Trustee hereinafter named any share passing hereunder for the
benefit of any beneficiary of mine who shall not have attained the age of eighteen (18) years, to be
held, administered and disposed of in accordance with Article Four hereof (the "Beneficiary's
Trust") for the benefit of such beneficiary.
{}3.3 If I am not survived by any issue, per stirpes, then I give the entire residue of
my estate, of whatever nature and wherever situated, as charitable bequests to be divided equally
among Camp Hill Presbyterian Church, 101 N. 23rd Street, Camp Hill, PA; The College of Wooster,
Wooster, OH; and Dickinson College, Carlisle, PA in memory of my husband, The Reverend
Spencer B. Smith, and my three children, S. Berne Smith, Cynthia L. Smith Simmons, and Pamela
Ruth Smith.
Article Four: The Beneficiary's Trust:
§4.1 The Trustee shall hold, manage, invest and reinvest the assets of the
Beneficiary's Trust, collect the income thereof and:
§4.1.1 While the beneficiary of the Beneficiary's Trust (the "Beneficiary")
is under eighteen (18) years of age, the Trustee shall apply to or for the benefit of the
Beneficiary so much of the net income and, if the net income is insufficient, so much
of the principal of the Beneficiary's Trust as the Trustee shall from time to time deem
necessary or proper for the Beneflciary's health, maintenance, support and complete
education, including preparatory~ college and graduate education, and professional,
vocational or technical training, taking into account other available funds, including
the Beneficiary's assets. The Trustee shall annually accumulate any net income not
so distributed and add the same to the principal of the trust property.
§4.1.2 After the Beneficiary attains eighteen (18) years of age, the Trustee
shall distribute to or for the benefit of the Beneficiary the net income of the
Beneficiary's Trust in quarter-annual installments, or more frequently if the Trustee
deems it advisable, and so much of the principal as the Trustee shall from time to
time deem necessary or proper for the Beneficiary's health, maintenance, support and
complete education, including college and graduate education, and professional,
vocational or technical training, and to assist the Beneficiary with reasonable
wedding expenses, in the purchase of a principal residence or in the establishment of
a profession or business considered a good risk by the Trustee, taking into account
other available funds, including the Beneficiary's assets.
§4.1.3 At any time after the Beneficiary attains eighteen (18) years of age, the
Beneficiary may withdraw any or all of the principal of the Beneficiary's Trust.
§4.1.4 If the Beneficiary dies before the complete termination of the
Beneficiary's Trust, the Trustee shall distribute the property then held in trust to such
persons or corporations, (including the Beneficiary's estate), in such amounts and
upon such trusts, terms and condition, as the Beneficiary by last Will may appoint by
specific reference to this general power of appointment; provided, however, any
portion of the trust property not subject to the Beneficiary's power of withdrawal
immediately prior to the Beneficiary's death may only be appointed to one or more
of the Beneficiary's issue, in such amounts and upon such trusts, terms and
conditions as the Beneficiary by last Will may appoint by specific reference to this
special power of appointment. Any property not so appointed shall be distributed to
the Beneficiary's then living issue, per stirpes, or if none, to my then living issue, per
stirpes.
Article Five: Taxes.
§5. I direct that all estate, inheritance and succession taxes that may be assessed
in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid
out of the residue of my general estate to the same effect as if said taxes were an expense of
administration: and all property includable in my taxable estate whether or not passing under this
will shall be free and clear thereof.
Article Six: Survival Clause.
§6. If any beneficiary hereunder should die within thirty (30) days after me or
within thirty (30) days after any other person the survival of whom determines his rights hereunder,
then such beneficiary shall be deemed to have predeceased me or such other person for all purposes
hereunder.
Article Seven: Spend Thrift Clause.
§7. No interest of any beneficiary of my estate shall be subject to anticipation or
to pledge, assignment, sale or transfer in any manner, nor shall any interest be liable on account of
the debts, contracts, torts or other engagements of any beneficiary.
Article Eight: Lifetime Gifts.
§8. Any gifts made during my lifetime to any person or persons who are
beneficiaries under this will shall be considered to be lifetime gifts and shall not be advancements
made to that beneficiary or beneficiaries.
Article Nine: Powers of Fiduciaries.
§9.1 No fiduciary under this Will shall be required to give bond or other security for
the faithful performance of the fiduciary's duties.
§9.2 Any such fiduciary shall have the following powers, in addition to those given
by law:
§9.2.1 To invest in, accept and retain any real or personal property, including
stock of a corporate fiduciary or its holding company, without restriction to legal
investments;
§9.2.2 To sell, exchange, partition or lease for any period of time any real or
personal property and to give options therefor for cash or credit, with or without
security;
4
§9.2.3 To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
§9.2.4 To hold shares of stock or other securities in nominee registration
form, including that of a clearing corporation or depository, or in book entry form or
unregistered or in such other form as will pass by delivery;
§9.2.5 To engage in litigation and compromise, arbitrate or abandon claims;
§9.2.6 To make distributions in cash, or in kind at current values, or partly
in each, allocating specific assets to particular distributes on a non-pro rata basis, and
for such purposes to make reasonable determinations of current values;
§9.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax retums and the
payment of such taxes, without obligation to adjust the distributive share of income
or principal of any person affected thereby;
§9.2.8 To allocate, in the Executor's sole and absolute discretion, any portion
of my exemption under Section 2631 (a) of the Intemal Revenue Code to any property
as to which I am the transferor, including any property transferred by me during my
lifetime as to which I did not make an allocation prior to my death;
§9.2.9 To create, except when the fiduciary is a beneficiary of the subject
trust, with respect to all or any part of the principal of any trust hereunder, including
a pecuniary amount, by a written instrument a general testamentary power of
appointment within the meaning of Section 2041 of the Internal Revenue Code in any
beneficiary thereof and to eliminate such power for all or any part of such principal
as to which such power was previously created and to divide trust principal into two
fractional shares based upon the then portion of the trust that would be includable in
the gross estate of the beneficiary holding such power if he died immediately before
such division (in which case the power shall be over the entire principal of one share
and not the other), with each share being administered as a separate trust, unless such
fiduciary shall thereafter elect to combine such separate trusts into a single trust; to
exercise the foregoing discretion to create or eliminate a general testamentary power
of appointment when such fiduciary determines that the inclusion of the property
affected thereby in the beneficiary's gross estate may achieve a significant savings
in transfer taxes by having a federal estate tax in lieu ora Chapter 13 tax imposed by
the Internal Revenue Code on the property subject to such power of appointment or
may achieve significant income tax benefits;
§9.2.10 To disclaim any interest I may have in any estate if the Executor
deems such disclaimer to be in the best interests of my estate and the beneficiaries
thereof:
5
59.2.11 To terminate any trust created herein, the principal of which is or
becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the then
remaining trust property to the beneficiary then entitled to the income of the trust
property or, if there is more than one beneficiary, to the beneficiaries then entitled to
the income of the trust property in proportion to their respective interests therein
or, if such interests are not defined, in equal shares to such beneficiaries; provided,
however, no Trustee shall participate in any decision to terminate such trust if by
reason of such termination such trustee could receive a distribution of trust property
from such trust as aforesaid. The receipts and releases of the distributee(s) will
terminate absolutely the right of all persons who might otherwise have a future
interest in the trust, whether vested or contingent, without notice to them and without
the necessity of filing an account in any court; and
59.2.12 To merge any trust created hereunder with any other trust or trusts
created by me or my spouse under will or deed, if the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or persons.
Article Ten: Facility of Payments for Minors or Incompetents.
§ 10. Any amounts or property which are payable or distributable hereunder to a
minor or incompetent may, at the discretion of the fiduciaries, be paid to the parent or guardian of
such minor or incompetent, to the person with whom such minor or incompetent resides, or directly
to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent.
Article Eleven: Fiduciaries.
§ 11.1 I appoint as Executor hereunder my son, S. Berne Smith. In the event my son
is unable or unwilling so to serve or to complete the administration of my estate~ I appoint my
daughter-in-law, Betty W. Smith, to be first, contingent Executrix. If Betty W. Smith should be
unable or unwilling to serve or to complete the administration of my estate, then I appoint my
grandson, Stephen Berne Smith, to be second, contingent Executor. If Stephen Berne Smith should
be unable or unwilling to serve or to complete the administration of my estate, then I appoint my
grandson, Michael A. Smith, to be third, contingent Executor. If Michael A. Smith should be unable
or unwilling to serve or to complete the administration of my estate, then I appoint my grandson,
David C. Smith, to be fourth, contingent Executor.
§11.2 I appoint as Trustee(s) hereunder my son, S. Berne Smith, and/or his wife,
6
Betty W. Smith. If neither of them should be able or willing to serve or to complete the
administration of any trust hereunder, then I appoint my grandsons, in the order previously named.
to be the Trustee.
Article Twelve: Gender.
§ 12. Unless the context indicates otherwise, any use of masculine gender herein
shall also include the feminine gender.
IN WITNESS WHEREOF, I, Wilhelmina L. Smith herewith set my hand and seal to this.
my last Will, typewritten on eight (8) sheets of paper including the self-proving attestation clause
and signatures of witnesses, this j~ Ogday of C~,a~'~g~,.F ,2000.
· ~ <,' '~ V'~'*..'~ ' · (Seal)
Wilhelmina L. Smith
Signed, sealed, published and declared by the above named Wilhelmina L. Smith as and for
her last Will, in the presence of us and each of us, who, at her request and in her presence and in the
presence of each other, have hereunto subscribed our names as witnesses thereto the day and year
last above written.
Residing at
7
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND :
SS.
We, Wilhelmina L. Smith, the testatrix, and
_, and
e 7-7,- · /~,-/¢/ , the witnesses, whose names are signed to the attached
or foregoing instrument, being firs{ duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her last Will; that the testatrix signed willingly
and executed it as her free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to
the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of
sound mind and under no constraint or undue influence.
Wilhelmina L. Smith
Witness
Witness
testatrix.
~..
and subscribed
Subscribed sworn to and acknowledged before me by Wilhelmina L. Smith, the
and sworn to before me by
., ~Ar;o [. [3Ar<o~ and
, the witnesses, this / ~ 7-/-. day of
,2000.
/
Notary Public
My Commission expires:
SEAL
Brendan M Delaney
11ll 7/2003 06:52 PM
To: John A Benkovich/Field/WH/AEFA(~AMEX
cc:
Subject: PLEASE READ - DO NOT DELETE - DEATH CLAIM REQUIREMENTS FOR - WILHELMINA SMITH -
11615242 2 001
IDS LIFE INSURANCE COMPANY
AMERICAN EXPRESS FUNDS
AMERICAN EXPRESS CERTIFICATE COMPANY
AMERICAN EXPRESS BROKERAGE
70100 AXP Financial Center
Minneapolis, MN 55474
November 17, 2003
JOHN A BENKOVICH IR
WESTWOOD CENTER SUITE A
4661 TRINDLE ROAD
CAMP HILL, PA 17011-5603
Dear JOHN A BENKOVICH IR:
Thank you for your recent inquiry regarding WILHELMINA L SMITH's accounts. These are the values of the
accounts as of 11/09/2003. At the end of this letter, you will fred a list ofbaneficiaries shown in our initial review
of the deceased's accounts. Please provide our office with uny contact iafomaation you may have, including but not
limited to complete names, addresses, telephone numbers and relationships to the deceased for any beneficiary or
claimant identified on the deceased's accounts
]IM]~ORTANT REMINDER(S):
- In accordance with various ~egulatory agencies, American Express Financial Advisors will continue to mail
monthly/quarterly statements for the deceased to the deceased's address of recurd. The only individual(s) ~anted
authorization to change the address of the deceased and thus, redirect the mailing address of the statements, is the
Executur(s) of the Estate of the deceased.
Account Information
Mutual Funds
Account Number Ownership
01153422655 7 0~2 Individual
Mutual Funds
Account Number Total Value # of share;,~ Asset Value Per Shoe
01153422655 7 002 $38251.93 8639.706 4.420
The date of death values provided are for estate tax pu~oses and are not values to be paid. Accounts may be
subject to market fluctuation as governed by each product. Please note that the values indicated for any Life
Insurance product(s) reflect the gross death benefit at date of death, not the cash value.
Account Disposition
Account disposition is based on how an account is owned (the ownership type). The following information will
help you understand the process that will be used to settle the accounts.
Disposition for Individual ownership
Upon thc death of the owner, all mutual thnd, certificate, brokerage, and annuity accounts issued before Sanuary ! 9,
1985 and life insurance accounts registered in individual ownership become part of the estate for distribution. If
there is a contingent owner named on a life insurance or annuity account ownership passes directly to the contingent
Required Documents
In order to take appropziate steps to settle the accounts we will need these documents:
Cerfified Death Certificate
(For accounts: 01153422655 7 002)
The death certificate must be an original document that bears certification from the health department or local
registrar and includes the cause of death.
Estate Settlement Form (3248F)
(For accounts: 01153422655 7 002)
To process a settlement on a Mutual Fund, Certificate or Brokerage account, we need a completed Estate Settlement
Form 3248F from each claimant. A separate form should also be included for each ownership type. Sections 1, 2, 4
and 10 must be completed. For instructions on completing this form, please see page 6. Incomplete inforraation
would cause delay.
Certified Letters of Testamentary/Letters of Administration
(For accounts: 01153422655 7 002)
This document canfirms who is appointed as the legal representative of the estate. The document must be court
certified and dated within 60 days of the date the corporate office receives it. In Iowa, Montana, and New York,
letters must be dated wiflfin 180 days.
In order to be compliant with fair claims practices of many states and to limit the potential for the deceased's
accounts to become abandoned property, we will also be immediately corresponding with the beneficiaries listed for
any Life and Annuity accounts held by the deceased client. Similarly we will be corresponding with the
beneficiaries or claimants of all accounts held by the decedent within a minimum of six months of the date of this
letter. Please co.ntact us if you wish to see a copy of these correspondences.
If you wish to complete settlement this tax year, ali requirements must be received by December 15, 2003.
We will put forth our best efforts to handle all requests received after this date before year-end, however, we
cannot guarantee that processing will be completed for the 2003 tax year. If there are IRA assets involved
with this claim and the Required Minimum Distribution for 2003 has not yet been fulfilled, please contact our
office for instructions.
Additional information about death settlements can be found on Advisor Connect at
www.intemal.aexp.com/counect/acdoclib.nsf/webpagesfDeath+Sett lements?opendocument.
We appreciate the opportunity to be of service to you. Please contact us if you have any questions.
In an effort to improve our process, we invite you to share your feedback with us by sending a Lores Note to:
Settlements Feedback.
Sincerely,
Brendan Delaney
Death SeRlements Processing Team
703 ! 0 AXP Financial Center
Minneapolis, ~ 55474
$88-?23-8476, option 1, 3, 1
Attachment: Beneficiary Information
Account Profile
Account Name:
Address:
Account Number:
Account Type:
TIN Number:
Inves[menl Representative:
Model Po~lfolio:
Model Identifier:
Account Opening Date:
Marginal Tax Bracket:
WILHELMINA L SMITH
Al'TN: BERNE SMITH. POA
107 N 24TH ST
CAMP HILL, PA 17011
180046
CUSTODIAN - INDIVIDUAL
184-38-1762
TIMOTHY J DECKER
70/30 VALUE TILT
2227-33
Oct 31 2000
35%
SE[ADVISOR NETWORK
Investment Detail
Name: WILHELMINA L SMITH
Acct #: 180046
Data Current As Of: 11/09/2003
Asset Classes: CASH & EQUIVALENTS, DOMESTIC EQUITIES, INTERNATIONAL EQUITIES, FIXED
INCOME, BALANCED
ASSET NAME
Cash & Equivalents ( 0.6% )
TAX-FREE FUND
Ticker: 20
TAX-FREE FUND
Ticker: 20
CUSIP:784118101
Holding/DCA Asset
Cash & Equivalents
Domestic Equities ( 58.9% )
LARGE CAP GROWTH FUND
Ticker: 57
CUSIP:783925662
LARGE CAP VALUE FUND
Ticker: 60
CUSIP:783925100
SMALL CAP GROWTH FUND
Ticker: 67
CUSIP:783925837
SMALL CAP VALUE FUND
Ticker: 58
CUSIP:783925688
TEMPLETON GROWTH FO
CLASS I
Ticker: TEPLX
CUSIP:880199104
Domestic Equities
Fixed Income ( 26,3% )
SHORT-DURATION GOVT, 11,959.2540
FUND
Ticker: 45
CUSIP:783965858
Fixed Income
International Equities ( 14.3% )
INTERNATIONAL EQUITY 7,606.0560
FUND
Ticker: 95
CUSIP:7841 IR109
International Equities
QUANTITY CURRENT DATE CURRENT CURRENT TOTAL UNREALIZED
PRICE PRICED VALUE ALLOCATION COST GAIN/LOSS
2,402.4600 100.0000% 11/07/2003 $2,402.46 0.5% $2,402.46 $0.00
438.7900 100.0000% 11/07/2003 $438.79 0.1% $438.79 $0.00
$2,841.25 0.6% $2,841.25 $0.00
5,736.8320 $16.6800 11/07/2003 $95,690.36 20.4% $88,806.17 $6,884.19
6,425.5980 $17.8500 11/07/2003 $114,696.92 24.4% $107,823.69 $6,873.23
1,322.2380 $15.9100 11/07/2003 $21,036.81 4.5% $16,620.53 $4,416.28
1,542.6680 $19.1500 11/07/2003 $29,542.09 6.3% $25,116.31 $4,425.78
809.0810 $19.1300 11/07/2003 $15,477.72 3.3% $1,316.18 $14,161.54
$10.3100 11/07/2003
$8.8200 11/07/2003
$276,443.90 58.9% $239,682.88 $36,761.02
$123,299.91 26.3% $125,794.73 ($2,494.82)
$123,299.91 26.3% $125,794.73 ($2,494.82)
$67,085.41 14.3% $79,341.42 ($12,256.01)
$67,085.41
14~3% $79,341.42 ($12,256.01)
TOTAL ASSETS $469,670.47 100% $447,660.28 $22,010.19
SEi ADVISOR NETWORK
Account Profile
Account Name:
Address:
Account Number:
Account Type:
TIN Number:
Investment Representative:
Model Portfolio:
Model Identifier:
Account Opening Dste:
Marginal Tax Bracket:
WILHELMINA L SMITH
ATTN: BERNE SMITH, POA
107 N 24TH ST
CAMP HILL, PA 17011
180046A
CUSTODIAN - INDIVIDUAL
184-38-1762
TIMOTHY J DECKER
CUSTOM MODEL FOR ISl FINANCIAL GROUP
2227-27
Jsn 4 2001
35%
SEI ADVISOR NETWORK
Investment Detail
Name: WILHELMINA L SMITH
Acct #: 180046A
Data Current As Of: 11/09/2003
Asset Classes: CASH & EQUIVALENTS, DOMESTIC EQUITIES, iNTERNATIONAL EQUITIES, FIXED
INCOME, BALANCED
ASSET NAME
Cash & Equivalents ( 0.8% )
INSTITUTIONAL TAX FREE
MM
Ticker: 121
CUSIP:784118606
PRIME OBLIGATION FUND
Ticker: 12
CUSIP:783926306
Cash & Equivalents
Fixed income ( 99.2% )
HIGH YIELD BOND FUND
Ticker: 59
CUSIP:783925647
SHORT-DURATION GOVT.
FUND
Ticker: 45
CUSIP:783965858
Fixed Income
QUANTITY CURRENT DATE CURRENT CURRENT TOTAL UNREALIZED
PRICE PRICED VALUE ALLOCATION COST GAIN/LOSS
0.3500 100.0000% 11/07/2003 $0.35 0.0% $0.35
519,2100 100.0000% 11/07/2003
2,857.4040 $8.4900 1t/07/2003
3,987.8380 $10.3100 11/07/2003
$0.00
$519.21 0.8% $519.21 $0.00
$519.56 0.8% $519.56 $0.00
$24,259.36 36.8% $23,414.72 $844,64
$41,114.61 62.4% $41,140.67 ($26.06)
TOTAL ASSETS
$65,373.97 99.2%
$64,555.39
$65,074.95
$65,893.53 100.0%
$818.58
$818.58
www.lmh'uslo ne.com
November 28, 2003
S. Berne Smith
Attorney at Law
107 N. 24th Street
Camp Hill, PA 17011-3602
Dear Mr. Smith,
1 am sorry to hear of your mother's passing. 1 verified that your mother only had two accounts with
our bank at the time of her death. She also didn't have a safe deposit box. Here is the information you
requested for time of death values:
I. "GO CLUB Checking #50-86957 is a interest bearing checking with a time death value of $11,170.29
This account is titled in her name only. The amount of interest accrued for this account is ,67 at time of
death.
2. Money Management Account #70-64918 is a interest bearing savings with a time of death value of
$6327.61. This account was titled in her name only. The amount of interest accrued for this account is
.34 at the time of death.
I am sending you a check for $6328.71 to close account #70-64918 which includes balance and accrued
interest as of 11/28/2003. Also I am sending a check for $11,172.28 to close account #50-86957 which
includes balance and accrued interest as of 11/28/2003. I have included information concerning her
account history.
I fyou have any other questions, please do not hesitate to contact me.
Sincerely,
Andrea A. Crider
Customer Service Representative
717-264-6116 888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010
FINANCIAL SOLUTIONS... FROM PEOPLE YOU KNOW
STATUS REPORT UNDER RULE 6.12
Name of Decedent: WILHELMINA L. SMITH
Date of Death: November 9,2003.
File No. 2003-0951 Admin. No. 21-03-0951
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion ofthe 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: Not applicable.
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: Not applicable.
C.
interest? Yes X
Did the personal representative state an account informally to the parties in
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 attacked to this report.
Date: April 25, 2005
9Q
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Signature '
S. Berne Smith. Esq.
Name (Please type or print)
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Address: 107 N. 24th Street
Camp Hill, PA 17011-3602
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Telephone No. 717-737-6789
Capacity:
_X_Personal Representative
, ,
Counsel for personal representative
~
IN THE COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: ESTATE OF
WILHELMINA L. SMITH,
DECEASED
Counsel of Record for this Party:
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ORPHANS' COURT DIVISION
No. 21-03-0951
FAMILY AGREEMENT
filed on behalf of
S. BERNE SMITH, EXECUTOR
S. Berne Smith, Esquire
PA I.D. #07254
107 N. 24th Street
Camp Hill, PA 17011-3602
(717) 737-6789
1
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FAMILY AGREEMENT
THIS AGREEMENT by and between S. BERNE SMITH, individually and as
Executor of the Estate of Wilhelmina L. Smith, Deceased, and PAMELA RUTH SIMMONS
CASON, individually, STEPHEN BERNE SMITH, individually, MICHAEL ANDREW SMITH,
individually, DAVID CHARLES SMITH, individually, and BETTY W. SMITH, individually,
covenant and agree as follows:
WITNESSETH
WHEREAS, Wilhelmina L. Smith, died November 9, 2003, having left her Last Will
and Testament dated August 14,2000, which was duly admitted to probate by the Register of Wills
of Cumberland County at the above number and term November 18,2003; and
WHEREAS, S. Berne Smith has been duly appointed as Executor of the Estate of
Wilhelmina L. Smith, Deceased; and
WHEREAS, the parties in interest under the Last Will and Testament of Wilhelmina
L. Smith, Deceased, are:
N
Add
R 1. hi
Sh
ame ress e atlOns IP are
S. Berne Smith and 107 N. 24th Street, Son & 1/4th of Residue
Betty W. Smith Camp Hill, PA 17011-3602 Daughter-
in-Law
Stephen Berne Smith 2193 Hasting Drive Grandson 1/12 of Residue
Mechanicsburg, P A 17055-
9306
Michael Andrew Smith 2 Barbara Lane Grandson 1/12 of Residue
Lititz, P A 17543 7275
David C. Smith 311 Glen View Circle Grandson 1/12 of Residue
Lititz, P A 17543
Pamela Ruth Simmons 1616 Speronelli Road Grand- Y2 of Residue,
Cason Albuquerque, NM 87107 daughter less $1,000.00
Tracey Joanne Simmons C/o Pamela R. Cason Step Grand- $1,000.00
1616 Speronelli Road daughter
Albuquerque, NM 87107
2
WHEREAS, Wilhelmina L. Smith, Deceased, was not survived by a spouse; and
WHEREAS, there were no unfulfilled specific bequests; and
WHEREAS, Tracey Joanne Simmons has received her $1,000.00 bequest made in
the Residue of the Estate, as evidenced by her receipt and release attached hereto; and
WHEREAS, each of the other residuary beneficiary parties to this Agreement having
been kept apprised of the estate's probate and non-probate assets, receipts and disbursements, they
have determined that no formal Accounting is necessary; and
WHEREAS, each of the other residuary beneficiary parties have received an
informal accounting of the assets, expenses, taxes and distributions of the Estate; and
WHEREAS, it is the desire ofthe parties to this Agreement that final distribution of
the estate be accomplished without a formal accounting to the Orphans' Court Division ofthe Court
of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense,
delay and publicity of a formal accounting; and
WHEREAS, the parties to this Agreement each acknowledge to have received their
appropriate distributions of the residue of the estate;
NOW, THEREFORE, WITNESSETH, in consideration of the mutual promises,
covenants and agreements recited herein the parties do agree as follows:
.
1. Each of the parties to this Agreement does hereby release and forever
discharge S. Berne Smith, Executor, from any and all liability which may from time to time arise in
connection with his service as Executor of the Estate of Wilhelmina L. Smith, Deceased. The parties
do further agree to indemnify and hold harmless S. Berne Smith, Executor, from any and all liability
which may arise against the estate from creditors or other claimants.
2. Each party to this Agreement acknowledges that this Agreement shall be
indexed and recorded in the estate proceedings and that the terms hereof shall be binding upon their
respective heirs, successors, administrators, and assigns.
3
3.
Pennsylvania.
This Agreement shall be governed by the laws of the Commonwealth of
Dated as of March 21,2005.
WITNESS:
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S. Berne Smith, individually and as
Executor of the Estate of Wilhelmina L. Smith
.
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Betty W. S~ith, individually
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amela Ruth Simmons Cason, individually
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Steph Berne Smith, individually
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Michael Andrew Smith, indivIdually
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David Charles Smith, individually
4
. .
IN THE COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: ESTATE OF
WILHELMINA L. SMITH,
DECEASED
ORPHANS' COURT DIVISION
No. 21-03-0951
RECEIPT FOR DISTRIBUTION AND AGREEMENT
FOR
INDEMNIFICATION OF EXECUTOR
TO THE HONORA,BLE, THE JUDGES OF SAID COURT:
TRACEY JOANNE SIMMONS, being beneficially interested in the above titled estate,
hereby acknowledges to have received from S. Berne Smith, Executor of the Estate of Wilhelmina
L. Smith, Deceased,
One Thousand Dollars ($1,000.00) paid December 31, 2003, in full satisfaction of the
bequest made to her in the Will of Wilhelmina L. Smith, Deceased,
and requests Your Honorable Court to charge the same to her in the Decree of Distribution to be
entered in said Estate.
In consideration of this distribution being made prior to the filing and audit of a Final
Account, I hereby agree to refund on demand, all or any part of this distribution which may be
determined to have been improperly made. I further acknowledge that the distribution made is in
partial payment of the distribution to which I am entitled under the Will Wilhelmina L. Smith,
Deceased; and do further agree to indemnify and hold harmless said S. Berne Smith, Executor, from
any and all liability which may arise against the estate from creditors or other claimants to the extent
of the distribution made to me. This release and declaration shall be made part of the final, informal
or formal settlement or account ofthe estate proceedings and indexed and recorded as such, and it
shaIl be binding upon my respective heirs, successors, administrators, and assigns, and governed by
the laws of the Commonwealth of Pennsylvania.
Signed, sealed and dated this l t..e
d,yof , 10fl ~ ,20M
BENEFICIARY
~JO~MMONS
(Seal)