HomeMy WebLinkAbout03-0212PETITION FOR PROBATE and GRANT OF LETTERS
Estate of JOAN M. HARTMAN
also known as JOAN C. HARTMAN
,Deceased.
Social Security No. 166-20-2968
No.
To:
Register of Wills for the
County of CUMBERLAND
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut rix
in the last will of the above decedent, dated dune 29.2001
and codicil(s) dated November 14. 2002
Renunciation of deffery L. Hartman to act as co-executor is attached
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h ~r last family or principal residence at 20 North 12th Street. Lemovne. PA. 17049
(list street, number and municipality)
Decedent, then 7~ years of age, died 02/18/03
at 20 North 12 Street. Lemovne. Pennsvlvaqilil 1
Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted
after execution of the will offered for probate; was not the victim of a killing and was never ajudicated
incompetent:
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 $
situated as follows:
22.000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last win ,nd ~-,,aira,-~
presented herewith and the grant of letters testamentary
thereon.
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
-~ Etters PA 17319
D'I~E ~,NN SCARLATb
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND ; SS
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
tree and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and t~ly adn'fioister the ~state according to law.
Sworn to or affirmed an~d. subscribed
before me this 5th dayof [ Bee Ann Scarlato
,"~n3 March
Donna'-~-. Otto,lst l?~A~!~Registerf~
/7-/,27-/
NO. 21-2003-212
JOAN C. HARTMAN a/k/a
.Estate of dOAN M. HARTMAN , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW March 7th 200;3 , in consideration of the petition on
the reverse side hereof, satisfacto~ proof having been presented before me,
IT IS DECREED that the instrument(s) dated dune 29. 200i & November 14. 2002
described therein be admitted to probate and filed of record as the last will of dOAN C.oHARIMAN a/k/a
JOAN ~_~EJ~~ ;
and Letters TESTAMENTARY
are hereby granted to
DEE ANN SCARLATO
FEES (0009
Probate, Letters, Etc ......... $ , ~
Short Certificates ( -4--- ),~ ..... $ ~
Renunciation ............ $ 5.00
TOTAL $ ~ ~ n ~n
Fi d.. ,t ,.2003 · ·.
DOUGLAS C. YOHE, ESQ.
I.D. # 42982
ATTORNEY (Sup. Ct. I.D. No.)
4720 OLD GETTYSBURG ROAD
MECHANICSBURG PA 17055
ADDRESS
(717) 761-1880
PHONE
02/25/2003 13:24 FAX 7177612286 Latsha,Davls&Yohe ~002
REGISTER OF WILLS
CUMBERLAND COUNTY, PENNSYLVANIA
RENUNCIATION
Estate of .JOAN M. HARTMAN
also known as JOAN C. HARTMAN
, Deceased
No. 21-2003-212
The undersigned_JEFFREY L. HARTMAN, SON. OF DECEDENT, NAMED BY WILL AS CO-EXECUTOR
(Relationship) (Capacity)
the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that
Letters TESTAMENTARY be issued to DEE ANN SCARI_ATO AS SOLE EXECUTRIX.
Witness my __ hand this -~ 7~--- day of /'~-~&~--~,-'-"/; 2003
8767 APPLEKNOLL STREET. NW
MASSlLLION OH 44646
of
{Signature)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this g.~ 7 dayof
Notary Public
My Commission Expires.' DAN F. NI(~4/13~ER$
Notary Public, State of 0hi0
My Commission Expires
July 6, 2006
(sFl:l~lature and seal of Notery or other
afflclel qualiaed Io adminis*er oath& St',3w
dat~ of expiration ~' Notan/s commission.)
NOTE:
Renunciations exemJted outside the Office of Register of Wllls are
required in some co~nt/es to be notarized.
RW-3
21-2003-212
FIRST CODICIL TO
LAST WILL
OF
JOAN C. HARTMAN
I, JOAN C. HARTMAN, presently of Camp Hill, Cumberland County,
Pennsylvania, hereby declare this to be a Codicil to my Last Will executed by me
on June 29, 2001; it being my intention that this Codicil is and shall be the First
Codicil to my said Last Will.
FIRST: I do hereby amend my said Last Will by adding the
following new paragraph 10:
"10. I hereby specifically give the sum of Fifteen Thousand
Dollars ($15,000) to my daughter, DEE ANN SCARLATO, if she
survives me."
SECOND: In all other respects, I do hereby ratify, confirm and
republish my said Last Will, together with this First Codicil thereto, as and for
my Last Will.
IN WITNESS WHEREOF, I, Joan C. Hartman, hereby set my hand to this
First Codicil to my said Last Will typewritten on and consisting of this and the
preceding one (1) sheet of paper, at the bottom of preceding page I have placed
my initials, on this ! ¥-14~ day of /~0e~n,~ , 2002.
79430 2
On this /~/'~"day of [~.'- ,2002, JOAN C. HARTMAN,
declared to us, the undersigned, that the foregoing instrument was the First
Codicil to her Last Will, and she requested us to act as witnesses to the same and
to her signature thereon. She thereupon signed said First Codicil in our
presence, we being present at the same time. We now, at her request, in her
presence, and in the presence of each of us, hereby subscribe our names as
witnesses thereto and have placed our initials at the bottom of each of the
preceding pages. Each of us further declares that he or she believes this testatrix
to be of sound mind and memory.
~~-~ residing at
residing
residing at
79430
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
the witnesses whose names ~ir~ signed to the attached foregoing instrument,
being duly qualified according to law, do depose and say that we were present
and saw JOAN C. HARTMAN, the testatrix, sign and execute such instrument as
the First Codicil to her Last Will; that such testatrix signed such instrument
willingly and executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of such testatrix signed such
First Codicil as a subscribing witness thereto; and that to the best of our
knowledge, such testatrix was at that time 18 or more years of age, of sound
mind and under no constraints or undue influence.
Sworn or affirmed to and subscribed before me b~C. S(,k~
/~tnesses, this /~ day of ~x~,..-, 2002.
WITNESSES:
Notary Public
My Commission Expires:
IM Notarial Seal I
Helen D. Samuels, Notary Public
Mechanlcsbuq} Bom, Cumb~. fland County 6
y Commission Exptres May 28, 200
79430
COMMONWEALTH OF PENNSYLVANIA ·
I, JOAN C. HARTMAN, testatrix, whose name is subscribed to the
attached foregoing instrument, having been duly qualified according to law, do
hereby acknowledge that I signed and executed such instrument as the First
Codicil to my Last Will, and that I signed it willingly and as my free and
voluntary act for the purposes therein expressed.
Sworn or affirmed to and acknowledged before me by JOAN C.
HARTMAN, the testatrix, this /~ day of J~/~o~,-~¢~ ,2002.
Notary Public
My Commission Expires:
Notarial Seal
Helen D. Samuels, I~otary Public
Mechanlcsburg Bom, Cumberland County
My Comrnission Expires May 28, 2006
79430
LAST WILL
OF
JOAN C. HARTMAN
I, JOAN C. HARTMAN, presently of Camp Hill, Cumberland County,
Pennsylvania, do hereby declare this to be my Last Will, and do hereby revoke all
prior Wills and Codicils heretofore made by me.
1. I hereby give and bequeath to my children, DEE ANN SCARLATO
and JEFFREY L. HARTMAN, who survive me at my death, my entire interest in
and to any and all furniture, antiques, clothing, jewelry, pictures, statuary, works
of art, silver, plate, ornaments, bric-a-brac, tapestry, household goods, utensils and
supplies, books, linen, china, glass, automobiles, plants, implements, and tools that
may be in, at or about our home at the time of my death, and all of my other
tangible personal property, together with all policies of insurance thereon to be
divided between them in equal shares. If my children cannot agree upon a
distribution of said property, then the property shall be sold and the proceeds
distributed as part of my residuary estate.
2. I hereby give, bequeath and devise the rest, residue, and remainder
of my property and estate of whatsoever matter and wheresoever situate, together
with all insurance policies thereon to be divided and distributed equally between
my children, DEE ANN SCARLATO and JEFFREY L. HARTMAN, who survive
67330
me at my death. Should either of my children predecease me, then such
predeceased child's share shall be divided and distributed equally among or
between those of his or her children who may survive me at my death.
3. Should any legatee or devisee under this Will die within ninety (90)
days after the date of my death, he or she shall be deemed to have predeceased me
for all purposes under this Will.
4. No interest of any beneficiary hereunder in either the principal or
income of my estate shall be subject or liable in any manner while in the
possession of my executor to anticipation, pledge, assignment, sale, transfer,
charge or encumbrance, whether voluntary or involuntary, or for any liabilities or
obligations of such beneficiary whether arising from his or her death, debts,
contracts, torts or engagements of any type.
5. Any property, either of income or principal, which is payable or
distributable to a minor under this Will shall be transferred to such minor's
surviving parent or legal guardian to be held pursuant to the provisions of the
Pennsylvania Uniform Transfers to Minors Act with said surviving parent or legal
guardian being hereby nominated as the custodian thereof.
6. Except as otherwise required by law, in the administration of my
estate, my executor shall have the following powers, which may be exercised
without leave of court, in addition to those powers as my executor may have by
law:
67330
67330
(a) To sell, exchange, grant options upon, or otherwise dispose of
any property, real or personal, tangible or intangible, or mixed, or interests
therein, wheresoever situate, at any time held by me, at public or private
sale, for cash or upon credit, in such manner, to such persons, and at such
price, terms and conditions as they may deem best, and no person dealing
with either of them shall be bound to see to the application of any funds
paid to them.
(b) To distribute in cash or in kind, or partly in each, and in
shares different in kind from other shares, upon any division or distribution
of any property which I hold.
(c) To make from time to time partial distributions in varying
amounts to the beneficiaries hereunder prior to final settlement and
distribution of my estate, and in connection therewith to determine in their
discretion the time or times when such partial distributions may require
recomputation of said beneficiaries' proportionate interests hereunder for
the equitable allocation of income or on account of changing asset values
pending final distribution.
(d) To disclaim, without court authorization, any interest in
property to which I may be entitled whether real, personal, or mixed.
(e) In general, to exercise all powers in the management of the
assets and property held by them which any individual could exercise in
the management of similar property owned in his or her own right, upon
such terms and conditions as to them may seem best, and to execute and
deliver all instruments and to do all acts which they may deem necessary or
proper to carry out such management and their duties under this Will.
7. I hereby appoint my children, DEE ANN SCARLATO and
JEFFREY L. HARTMAN, to serve together as the executor of my estate hereunder.
Should either of my said children be unable or unwilling to serve, fail to qualify,
or cease to act as a co-executor, the other shall serve or continue to serve as the
sole executor hereunder.
8. My executor named or appointed in this Will shall not be required in
any jurisdiction to file, enter or post any bond or other security for the faithful
performance of their duties hereunder, and shall not be liable for the acts,
omissions or defaults of any agent appointed by them with due care.
9. I direct that all estate, inheritance, legacy, transfer, succession and
death taxes, whatsoever nature or kind and by whatsoever jurisdiction imposed,
and all interest and penalties that are on, which may be payable or assessed in the
consequence of my death, whether or not with respect to the property passing
under this Will, shall be paid out of and charged against the principal in my
residuary estate in the same manner as are general administration expenses of my
67330
estate so that all property subject to such taxes shall pass free and clear thereof,
without apportionment of or reimbursement for such taxes, interest or penalties
among any beneficiaries, transferees or other persons interested in such property
and without any right of any estate or executors to contribution recovery or
collection for the same. Taxes on any future remainder interest hereunder, shall
be prepaid at and in the election and direction of my executor to the extent
permitted by law.
IN WITNESS WHEREOF, I, the said JOAN C. HARTMAN, hereby set my
mark to this my Last Will, typewritten on and consisting of these five (5) sheets of
paper, on this Z't~--- day of ~_ ,2001.
C J(;~N C. HARTMAN
5
On this Z~z- day of 7J~-~ ,2001, JOAN C. HARTMAN,
declared to us, the undersigned, that the aforegoing instrument was her Last Will,
and she requested us to act as witnesses to the same and to her signature thereon.
She thereupon signed said Will in our presence, we being present at the same
time. We now, at her request, in her presence, and in the presence of each of us,
hereby subscribe our names as witnesses thereto and have placed our initials at
the bottom of each of the preceding pages. By so doing, each of us declares that he
or she believes this testatrix to be of sound mind and memory.
of
of
COMMONWEALTH OF
COUNTY ma aO
I, JOAN C. HARTMAN, testatrix, whose name is subscribed to the attached
foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed such instrument as my Last Will, and
that I signed and executed it willingly and as my free and voluntary act for the
purposes therein expressed.
Sworn or affirmed to and acknowledged before me, by JOAN C.
HARTMAN, the testatrix, this Z'~--- day of ~'~', ~-- ,2001.
N C. HARTMAN
-- (lXlotary Public
My Commission Expires:
Notarial Seal
Janet M. Deibert, Notary Public
Lower Allen Twp., Cumberland County
My Commission Expires Dec. 6, 2004
COMMONWEALTH OF :
COUNTY OF, i SS.
/
the wi~esses whose names are si~dd to the a~ached foregoing ins~ument, being
duly qualified according to law, do depose and say that we were present and saw
JOAN C. HARTMAN, the testa~ix, si~ and execute such i~ument as her Last
Will; that such testa~ix si~ed such ins~ument willingly and executed it as her
flee and voluntary act for the purposes therein expressed; that each of us in the
hearing and sight of such testa~ix si~ed such Last Will as a subscribing wi~ess
thereto; and that to the best of our knowledge, such testa~ix was at that time 18 or
more years of age, of sound mind and under no cons~aints or undue i~uence.
/
Sworn or affirmed to and subscribed before me by ~dl~.. [~ ~xl/o.,~J:
~[~ ~. ~~ ~~CY~wimesses, this ~ day of ~ ,
2001. ~
WITNESSES:
Notary Public
My Commission Expires:
Notarial Seal
Janet M. Deibert, Nota~J Public
Lower Allen Twp., Cumberland County
My Commission Expires Dec. 6, 2004
REV-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAl
HARTMAN~ JOAN C.
DATE OF DEATH (MM-DD-Year)
02/18/2003
/7-/2-/./
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 3 0 2 I 2
COUNTY CODE YEAR NUMBER
SOCIALSECURITYNUMBER
1 6 6--2 0-2 9 6 8
DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~-]1. Odginal Retum
D4. Limited Estate
~]6. Decedent Died Testate (Attach copy of Will)
E~9. Litigation Proceeds Received
D2. Supplemental Retum
O4a. Future Interest Compromise (date of death alter 12-12.82)
[~]7. Decedent Maintained a Living Trust (Attach copyofTrust)
[~10. Spousal Poverty Credit (d~ of dea~ between 12-31-91 and 1-I-95)
D3. Remainder Return (dateofdeathpdorto 12-13-82)
E~]5. Federal Estate Tax Return Required
1__ 8. Total Number of Safe Deposit Boxes
[~ 11. Election to tax under Sec. 9113(A) (Attach Sch O)
: NAME COMPLETE MAILING ADDRESS
DOUGLAS C. YOHE P.O. BOX 825
FIRM NAME (If Applicable)
LATSHA, DAVIS & YOHE~ P.C.
TELEPHONE NUMBER
(717) 761-1880 HARRISBURG PA 17108-0825
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
E~] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts 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)
(8)
(11)
(12)
(13)
(14)
1~>oo.oo
C)
~..
294,080.04
OFFICIAL USE ONLY
304,880.04
7,417.17
5,241.95
12r659.12
292,220.92
292r220.92
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
20.
X ~ (15)
292,220.92 X .045 (16)
X .12 (17)
x .15 (18)
(19)
13,149.94
13,149.94
Decedent's Complete Address:
ST,EEET ADDRE;[$S
20 NORTH 12TH STREET
CITY
LEMOYNE I STATE
PA ] ZIP 17043
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
657.50
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E )
(3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
R. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
137149.94
657.50
127492.44
127492.44
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ..:. ....................................................................... [] []
b. retain the dght to designate who shall use the property transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?. .............................................................................................. [] []
3. Did decedent own an 'in trust for' or payable upon death bank account or secudty at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penaltjes of perjury, 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 PEI~ON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS 8 RUSSIAN OLIVE DRIVE
ETTERS
PA 17319
SIGNATURE OF PREPARER OTHERTHAN REPRESENTATIVE DATE
ADDRESS P.O. BOX 825
HARRISBURG PA 17108-0825
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 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.
REV-1508 EX + (t-97)~ ~
COMMONWF_ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
ESTATE OF FILE NUMBER
HARTMAN. JOAN C. 21 03
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshi
0212
must be disclosed on Schedule F.
I1999
SEE
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 10,700.00
BUICK PARK AVENUE VIN#1G4CW52K5X4617531
COPY OF APPRAISAL ATTACHED
MISCELLANEOUS PERSONAL PROPERTY
TOTAL (Also enter on line 5, Recapitulatior $
100.00
10,800.00
(If more space is needed, insert additional sheets of the same size)
FREYSINGER PONTIAC, GMC, BUICK, MAZDA, HYUNDAI, INC.
6251 CARLISLE PIKE/MECHANICSBURG, PA 17055 -TEL. 717-766-8422
REV-1510 EX + {1-97), ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
HARTMAN. JOAN C. 21 0:3 0212
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET ,s ~'es.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (~FAP~C~E)
1. ALLFIRST BANK CHECKING ACT # 0041540522 6,781.59 100. 6,781.59
PART OF LIVING TRUST DT 1-22-98
2. ALLFIRST BANK MMA ACT # 0094528349 16,860.78 100. 16,860.78
PART OF LIVING TRUST DT 1-22-98
3. MERRILL LYNCH MMA ACT # 607-17C36 365.00 100. 365.0(]
PART OF LIVING TRUST DT 1-22-98
4. 397 SH BELLSOUTH CORP - CUSIP 07986010 9,121.08 100. 9,121.08
COMMON @ 22.975/SH
PART OF LIVING TRUST DT 1-22-98
5. 450 SH DOW CHEM CORP - CUSIP 26054310 12,685.50 100. 12,685.50
COMMON @28.19/SH
PART OF LIVING TRUST DT 1-22-98
6. 300 SH GENERAL ELEC CO - CUSIP 36960410 6,840.00 100. 6,840.00
COMMON @22.80/SH
PART OF LIVING TRUST DT 1-22-98
7. 182 SH JOHNSON & JOHNSON - CUSIP 4716010 9,696.05 100. 9,696.05
COMMON @53.275/SH
PART OF LIVING TRUST DT 1-22-98
8. 408 SH VERIZON - CUSIP 92343V10 15,330.60 100. 15,330.60
COMMON @ 37.575/SH
PART OF LIVING TRUST DT 1-22-98
9. 22 SH ZIMMER HLDS - CUSIP 989556P10 929.94 100. 929.94
COMMON @ 42.27/SH
PART OF LIVING TRUST DT 1-22-98
10. 2,000 SH INDIANNA MICHIGAN PWR CO - CUSIP 45488979 50,460.00 100. 50,460.00
PREFERRED @ 25.23/SH
PART OF LIVING TRUST DT 1-22-98
11. 2,935 SH WELLS FARGO CAP TR IV - CUSIP 94978Y20 76,897.00 100. 76,897.00
PREFERRED @ 26.20/SH
PART OF LIVING TRUST DT 1-22-98
12. 600 SH CITIGROUP CAP VIII - CUSIP 17306R20 15,669.00 100. 15,669.00
PREFERRED @ 26.115/SH
PART OF LIVING TRUST DT 1-22-98
13. 25,000 GENL MTRS ACCEP - CUSIP 337042GC3A 24,622.50 100. 24,622.50
7.125% FIXED RATE BOND 8/15/2012 @ 98.49
PART OF LIVING TRUST DT 1-22-98
14. 20,000 HOUSEHOLD FIN - CUSIP 44181 EGXA 20,356.00 100. 20,356.00
6.85% FIXED RATE BOND 5/15/2012 @ 101.78
PART OF LIVING TRUST DT 1-22-98
15. :25,000 KEY BANK NA - CUSIP 49306CABA 27,465.00 100. 27,465.00
6.95% SUB DEBEN 2/01/2028 @ 109.86
PART OF LIVING TRUST DT 1-22-98
TOTAL (Also enter on line 7, Recapitulation) $ 294,080.04
(If more space is needed, insert additional sheets of the same size)
allfirst
Division of M&T Bank
April 2, 2003
Dee Ann Scarlato, Administrator
Estate of Joan C. Hartman
8 Russian Olive Drive
Etters, PA 17319
RE:
Dear Ms. Scarlato:
Estate of Joan C. Hartman
Date of Death: February 18, 2003
Social Security Number: 166-20-2968
Allfirst Financial Center N.A.
I~O. Box 900
Millsboro, DE 19966
In response to your request, please be advised of the following accounts the above-
named decedent had with this bank and the balances on the date of death.
Account Type ........................... Relationship w/Int. Checking Account
Account Number ....................... 0041540522
Ownership ............. Joan C. Hartman, TRT; Hartman D S & J C Liv Trust DT 1-22-98: Dee A.
Scaflato, POA
Opening Date ............................ 08/28/64
Balance on Date of Death ........... $ 6,781.17
Accrued Interest. ....................... 42
Total ...................................... $ 6,781.59
Account Type ........................... Money Market Account
Account Number ....................... 0094528349
Ownership ............. Joan C. Hartman, TRT; Hartman D S & J C Liv Trust DT 1-22-98: Dee A.
Scarlato, POA
Opening Date ............................ 03/28/89
Balance on Date of Death ........... $ 16,855.01
Accrued Interest ....................... 5.77
Total ...................................... $ 16,860.78
73cker Description
BLS
DOW
GE
JNJ
VZ
ZMH
IMK
WSF
CPZ
GMAC12
GMAC12
KEY 28
MERRILL LYNCH HISTORICAL PRICING INFORMATION
Multiple Security Listing Table
BELLSOUTH CORP
DOW CHEM CO
GENERAL ELEC CO
JOHNSON & JOHNSON
VERIZON COMMUNICATIONS
ZIMMER HLDGS /NC
INDIANA MICH PWR CO J SUB DB B7.6
WELLS FARGO CAP IV PFD GTD CAP 7%
CITIGROUP CAP WI/CAP 6,95% TRUP
GENL MTRS ACCEP MTN 7,125% 8/f5/2012
HOUSEHOLD FIN MTN 6.85% 5/15/2012
KEY BK N A MTNSUB 6,95% 2/01/28
Date High Low Close Volume Cusip
2/18/03 23.150000 22.799999 23.0400014,170,200 07986010
2/18/03 28,600000 27.780001 28.5000002,884,000 26054310
2/18/03 23.062000 22.540001 22.91000(Z1,041,000 36960410
2/18/03 53.950001 52,599998 53.06000f 8,024,800 47816010
2/18/03 37.970001 37.250000 37.9000024,486,000 92343V10
2/18/03 42.740002 41,799999 42.740002 742,400 98956P10
2/18/03 25,250000 25.209999 25.209999 200 45488979
2/18/03 26.280001 26.120001 26.260000 94,000 94976Y20
2/18/03 26.180000 26.049999 26.129999 72,400 17306R20
2/18/03 98.489998 (BID) 98.489998 (ASK) 37042GC3A
2/18/03 101.779999 (BID) 101.779999 (ASK) 44181EGX, a
2/18/03 '109.860001 (BID) 109.860001 (ASK) 49306CABA
The i~t£'orr~r, ion set £orth was obtained from source.°. which we believe reliable, but we do not gu~r,.%ntee its
accuracy. N¢~ther the information nor any opinion expressed constitutes a solicitation by us of the purchase
or $~l.e of any .~e. cu~.lties or com,~o~3~[:ie~. 15:17:53, 02/25/2003
TOTAL P.02
FEB-25-2003 14:37 P.0;/03
HouSehold:HARTMAN, DEAN
Selected Accounts:607-17C36
Product Class By Account
Security
.t4 o n.e_y__ .ACc° .U..n~t3_ ....
Symbol
BOSS ~D:BCC 2746
Rating
Filters: off As Of COB Date; 02/14/2003
COB Mkt
Qty Price Value
36s
365
~' 607-17C36
T ML BANK DEPOSTT PROGRAM 365 1,000 365
Stocks & Related .................... 53,78~
-~-~'§6~---1-~-~'~ ......... ........... . ............ S..~.'?s~
-,,;' - BELi'~b-b:rR C'~R--~ ..................... ~-~ .......... B-2-~-- ................ 397 ....... 22,7_00 .................. _9_,0~~
· bOW CHEMICAL PV 2 ,~0 DOW C.2_7. ................. 45~ ........ .2.~7._6.80 ...... 12,456
,e' G E N'~:-I:~,A-~' -E~ LE C~:~ ~2- ........... GE B-2-7 ..... 3__00 ......... _2_2 ,._4.~g ................ 6_t.?..4_4
q,. 3oHN-~;ON AND 30-H-~S'--~ 'COM 3N3 A-l-7 ..... 1___8.:~ ............. 5.{:_'7__50~ ........ 9,419
. v? ,,-2-7 ...... .................
"';' '"' :~ M-lq' E-~ -i~ ~)-LD~-~ ~'~- ~ N c COM ZHH B-1.-9 22 41.800 920
....................................................... FE ;4
~;orporate B'--O--~i'$ .....................
~-* 607-17C36 72~247
~1, KEY BANK NA
SUBORDINATED DEBENTURES
6.950% FEB 0Z 2028
· NM GENERAL MTRS ACCPT BE
20AUG02 15AUG12
MTLY-PAY 07.125% FIXRATE
KEY FB2S A- 25,000 109.725 27,431
N/A 25,000 98.463
24,616
NM HOUSEHOLD FIN CORP BE
02MAY02 15MAY12
MTLY-PAY 06.8~0% FIXRATE
Prefer~'~-d Stock
~ 607~17C36
~ CITIGROUP CAPITAL VIII
DEF IN'}' TRUST PFD STK
6.950% $~PT 15 2031
~,' 'i~,I-~-A~IA I',:I'i~:MIG~,N 'l:;~,,J~-~:TM ....... -~4K
IR SUB DEFERRED INT SHRS
7.6000/, ]UN 30 2038 CUM
A- 20,000 100.999 20,200
CPRZ A
..................... _ 4%733_
142,769
600 26.040 15,624
WELLS FARGO CAP TRiV
TR PFD CAP SEC
7.00%SEP O1 2031
WSF A- 2,935 26.080 76,545
Grand Total
269,165
Howwe~, uentlltw,~ eomid~ym~~eme~tobeee For Merrill Lynch Internal Use Only
official do~umenmb0~ el a~ W~J~e~i~
http://mcfl 8w.mlpc.privnet us.ml.com/login/bin/mcfentry.dll?RPTID=3 &TPL=Pos/PrdCIsAcc& 2/18/03
TOTRL P.O3
REV-1511EX + (1-97), ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
HARTMAN. JOAN (~,
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21 03
0212
ITEM
NUMBER DESCRIPTION AMOUNT
1.
2.
3.
4.
FUNERAL EXPENSES:
NEILL FUNDERAL HOME -BALANCE AFTER PREPAID CONTRACT
FUNERAL DINER
KELLY JOHNSON - MAKE UP SERVICES ON DECEASED
STIPEND FOR PASTOR FOR FUNERAL SERVICES
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attomey Fees LATSHA, DAVIS & YOHE, P.C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees & SHORT CERTIFICATES
Accountant's Fees
Tax Retum Preparer's Fees
EASY MOVES - REMOVAL OF FUNITURE FROM APARTMENT
MARK'S AUTO BODY - REPAIR TO CAR
BUCKS ASSOCIATES - FEE FOR PREP OF 2002 INCOME TAX RETURNS
680.10
520.85
150.00
150.00
5,000.00
127.50
232.77
405.95
150.00
TOTAL (Also enter on line 9, Recapitulation) i $ 7,417.17
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (1-97)J ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
HARTMAN. JOAN C.
Include unreimbursed medical expenses.
FILE NUMBER
:~1 03 0;~1;~
ITEM
NUMBER DESCRIPTION AMOUNT
1. CUMBERLAND APOTHACARY - BALANCE OF RENT FOR NEBULIZER 39.28
VERIZON - FINAL TELEPHONE BILLS
ENT FACIAL PLASTIC SURGERY - BALANCE OF BILL NOT COVERED BY INSURANCE
INTERNAL REVENUE SERVICE - BALANCE OWED FOR 2002 INCOME TAXES
PA DEPARTMENT OF REVENUE - BALANCE OWED FOR 2002 INCOME TAXES
FAITH NICOLA - 2002 LOCAL TAX
LATSHA, DAVIS & YOHE, P.C. - BALANCE FOR LEGAL SERVICES RENDERED PRIOR
TO DEATH
TOTAL (Also enter on line 10, Recapitulation) $
41.54
32.33
2,040.00
598.00
9.80
2,481.00
5~241.95
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-nn~
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
HARTM/~ N. JOAN C.
NUMBER
I.
1,
2.
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
DEE ANN SCARLATO
8 RUSSIAN OLIVE DRIVE
ETTERS PA. 17319
JEFFREY L. HARTMAN
8767 APPLEKNOLL STREET, NW
MASSILLION, OH 44646
FILE NUMBER
21 03
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
DAUGHTER
SON
0212
AMOUNT OR SHARE
OF ESTATE
50% OF ESTATE
50% OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
REV-485 EX+ (9-00) ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT QF REVENUE
INNERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
SAFE DEPOSIT BOX
INVENTORY
Please Print or Type
MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRES~
COUNTY CODE , FILE NUMBER
DECEDENT'S NAME (LAST, FIRST, MIDDLE)
SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER
DATE OF DEATH
Z_-I ,~- o~,
(ZIP CODE)
(CITY).
NAME AND ADDRESS OF PERSON REQUESTING THE OPENING O~TH~ SAFE DEPOSIT BOX
NAME, ADDRESS AN[~ RELATIONSHIP (IF ANY) T~ DEcEDeNT, OF PERSON(S) PRESENT AT THE BOX OPENING
1731?(ziP CODE)
(NAME) ~ e~
(STREETNAM~-~ e ~' -~ V
)
(REiL~TIONSHIP'/__
v~ITY) -- (STATE)
(ZIP CODE)
b. (NAME) (RELATIONSHIP)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
c. (NAME) (RELATIONSHIP)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED
(STREET NAME)
~ (CITY) (STATE) (ZiP CODE)
NAME OF PERSON MAKING ~ST ~TRY.
~ DATE/~ ~-~OF CONTRACT~TO RENT BO~ ~ NUMBER~OF BOX~ ~ TITLE UNDER~sWHICH~OX~ ~IS REQUESTED
J~l NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO ~OX
a. (NAME)
(STREET ADDRESS)
(CITY) (STATE) (ZIP CODE)
b. (NAME)
(STREET ADDRESS)
(CITY) (STATE) (ZIP CODE)
r~l NAME AND TITLE..~OF ~MPLOYEE TAKING THE INVENTORY
rd~ WAS A WILL IN THE BOX? [] YES ~ If yes, a. Date of Will:
b. Name and address of personal representative, if named in the will
(NAME)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
c. Name and address of attorney, if any
(NAME)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
SAFE DEPOSIT BOX INVENTORY Page I of !
' INSTRUCTIONS
(1) Cash: Report total only.
(2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be
designated by name of company, certificate number, date of certificate, name in which stock is registered, and
number of shares and class of stock.
(3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and
type of ownership, i.e., jointly held, payable on death, etc.
(4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds)
(5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book,
name of bank and branch, and balance.
(6). Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible.
(7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully
as possible.
(8) All other contents.
ITEM
NO. ITEM DESCRIPTION
ry
I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COPY OF
CORRECT AND,~IOMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY:
PRINT NAME ~ f") PI:~'T ~'-A~I~AND CHECK APPROPRIATE BOX BELOW:
PRINT TITLE DATE CHECK APPROPRIATE BOX:
~C/~ '~//~,,.~/<:~ "~ Ei~xecutor(trix) F~ Administrator(trix)
[] Estate Representative [] Joint owner of safe deposit box
NOTE: Attach additional 8%" x 11" sheet(s) if necessary or use duplicates of this page of form.
LAST WILL
OF
JOAN C. HARTMAN
I, JOAN C. HARTMAN, presently of Camp Hill, Cumberland County,
Pennsylvania, do hereby declare this to be my Last Will, and do hereby revoke all
prior Wills and Codicils heretofore made by me.
1. I hereby give and bequeath to my children, DEE ANN SCARLATO
and JEFFREY L. HARTMAN, who survive me at my death, my entire interest in
and to any and all furniture, antiques, clothing, jewelry, pictures, statuary, works
of art, silver, plate, ornaments, bric-a-brac, tapestry, household goods, utensils and
supplies, books, linen, china, glass, automobiles, plants, implements, and tools that
may be in, at or about our home at the time of my death, and all of my other
tangible personal property, together with all policies of insurance thereon to be
divided between them in equal shares. If my children cannot agree upon a
distribution of said property, then the property shall be sold and the proceeds
distributed as part of my residuary estate.
2. I hereby give, bequeath and devise the rest, residue, and remainder
of my property and estate of whatsoever matter and wheresoever situate, together
with all insurance policies thereon to be divided and distributed equally between
my children, DEE ANN SCARLATO and JEFFREY L. HARTMAN, who survive
67330
me at my death. Should either of my children predecease me, then such
predeceased child's share shall be divided and distributed equally among or
between those of his or her children who may survive me at my death.
3. Should any legatee or devisee under this Will die within ninety (90)
days after the date of my death, he or she shall be deemed to have predeceased me
for all purposes under this Will.
4. No interest of any beneficiary hereunder in either the principal or
income of my estate shall be subject or liable in any manner while in the
possession of my executor to anticipation, pledge, assignment, sale, transfer,
charge or encumbrance, whether voluntary or involuntary, or for any liabilities or
obligations of such beneficiary whether arising from his or her death, debts,
contracts, torts or engagements of any type.
5. Any property, either of income or principal, which is payable or
distributable to a minor under this Will shall be transferred to such minor's
surviving parent or legal guardian to be held pursuant to the provisions of the
Pennsylvania Uniform Transfers to Minors Act with said surviving parent or legal
guardian being hereby nominated as the custodian thereof.
6. Except as otherwise required by law, in the administration of my
estate, my executor shall have the following powers, which may be exercised
without leave of court, in addition to those powers as my executor may have by
law:
67330
67330
(a) To sell, exchange, grant options upon, or otherwise dispose of
any property, real or personal, tangible or intangible, or mixed, or interests
therein, wheresoever situate, at any time held by me, at public or private
sale, for cash or upon credit, in such manner, to such persons, and at such
price, terms and conditions as they may deem best, and no person dealing
with either of them shall be bound to see to the application of any funds
paid to them.
(b) To distribute in cash or in kind, or partly in each, and in
shares different in kind from other shares, upon any division or distribution
of any property which I hold.
(c) To make from time to time partial distributions in varying
amounts to the beneficiaries hereunder prior to final settlement and
distribution of my estate, and in connection therewith to determine in their
discretion the time or times when such partial distributions may require
recomputation of said beneficiaries' proportionate interests hereunder for
the equitable allocation of income or on account of changing asset values
pending final distribution.
(d) To disclaim, without court authorization, any interest in
property to which I may be entitled whether real, personal, or mixed.
(e) In general, to exercise all powers in the management of the
assets and property held by them which any individual could exercise in
the management of similar property owned in his or her own right, upon
such terms and conditions as to them may seem best, and to execute and
deliver all instruments and to do all acts which they may deem necessary or
proper to carry out such management and their duties under this Will.
7. I hereby appoint my children, DEE ANN SCARLATO and
JEFFREY L. HARTMAN, to serve together as the executor of my estate hereunder.
Should either of my said children be unable or unwilling to serve, fail to qualify,
or cease to act as a co-executor, the other shall serve or continue to serve as the
sole executor hereunder.
8. My executor named or appointed in this Will shall not be required in
any jurisdiction to file, enter or post any bond or other security for the faithful
performance of their duties hereunder, and shall not be liable for the acts,
omissions or defaults of any agent appointed by them with due care.
9. I direct that all estate, inheritance, legacy, transfer, succession and
death taxes, whatsoever nature or kind and by whatsoever jurisdiction imposed,
and all interest and penalties that are on, which may be payable or assessed in the
consequence of my death, whether or not with respect to the property passing
under this Will, shall be paid out of and charged against the principal in my
residuary estate in the same manner as are general administration expenses of my
67330
estate so that all property subject to such taxes shall pass free and clear thereof,
without apportionment of or reimbursement for such taxes, interest or penalties
among any beneficiaries, transferees or other persons interested in such property
and without any right of any estate or executors to contribution recovery or
collection for the same. Taxes on any future remainder interest hereunder, shall
be prepaid at and in the election and direction of my executor to the extent
permitted by law.
IN WITNESS WHEREOF, I, the said JOAN C. HARTMAN, hereby set my
mark to this my Last Will, typewritten on and consisting of these five (5) sheets of
paper, on this Z't~----- day of ~'~,w*,_ ,2001.
J~N C. HARTMAN
5
On this Z~-- day of 7~o,~-~ ,2001, JOAN C. HARTMAN,
declared to us, the undersigned, that the aforegoing instrument was her Last Will,
and she requested us to act as witnesses to the same and to her signature thereon.
She thereupon signed said Will in our presence, we being present at the same
time. We now, at her request, in her presence, and in the presence of each of us,
hereby subscribe our names as witnesses thereto and have placed our initials at
the bottom of each of the preceding pages. By so doing, each of us declares that he
or she believes this testatrix to be of sound mind and memory.
of
of
COMMONWEALTH OF
COUNTY oF
I, JOAN C. HARTMAN, testatrix, whose name is subscribed to the attached
foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed such instrument as my Last Will, and
that I signed and executed it willingly and as my free and voluntary act for the
purposes therein expressed.
Sworn or affirmed to and acknowledged before me, by JOAN C.
HARTMAN, the testatrix, this Z'~ day of 3k,, ~._ ,2001.
N C. HARTMAN
-- (~Xlotary Public
My Commission Expires:
Notarial Seal
Janet M. Deibert, Notary Public
Lower Allen Twp., Cumberland County
My Commission Expires Dec. 6, 2004
COMMONWEALTH OF
co , w ·
/
the witnesses whose names are signed to the attached foregoing instrument, being
duly qualified according to law, do depose and say that we were present and saw
JOAN C. HARTMAN, the testatrix, sign and execute such instrument as her Last
Will; that such testatrix signed such instrument willingly and executed it as her
free and voluntary act for the purposes therein expressed; that each of us in the
hearing and sight of such testatrix signed such Last Will as a subscribing witness
thereto; and that to the best of our knowledge, such testatrix was at that time 18 or
more years of age, of sound mind and under no constraints or undue influence.
/
Sworn or affirmed to and subscribed before me by
~,~.~ ~. ~z~ m.~--/'~ka c ¥~ witnesses, this z~mb day of -3"~ ~¢ ,
2001.
WITNESSES:
Notary Public
My Commission Expires:
Notarial Seal
Janet M. Deibert, Nota[y Public
Lower Alien Twp., Cumberland County
My Commission Expires Dec. 6, 2004
FIRST CODICIL TO
LAST WILL
OF
}'OAN C. HARTMAN
I, JOAN C. HARTMAN, presently of Camp Hill, Cumberland County,
Pennsylvania, hereby declare this to be a Codicil to my Last Will executed by me
on June 29, 2001; it being my intention that this Codicil is and shall be the First
Codicil to my said Last Will.
FIRST: I do hereby amend my said Last Will by adding the
following new paragraph 10:
"10. I hereby specifically give the sum of Fifteen Thousand
Dollars ($15,000) to my daughter, DEE ANN SCARLATO, if she
survives me."
SECOND: In all other respects, I do hereby ratify, confirm and
republish my said Last Will, together with this First Codicil thereto, as and for
my Last Will.
IN WITNESS WHEREOF, I, Joan C. Hartman, hereby set my hand to this
First Codicil to my said Last Will typewritten on and consisting of this and the
preceding one (1) sheet of paper, at the bottom of preceding page I have placed
my initials, on this /~/'ff" day of j~o0e~ , 2002.
-Joan C. I-~rtrr~n - ' -
79430 2
On this /~k_ day of [~o0~,,- ,2002, JOAN C. HARTMAN,
declared to us, the undersigned, that the foregoing instrument was the First
Codicil to her Last Will, and she requested us to act as witnesses to the same and
to her signature thereon. She thereupon signed said First Codicil in our
presence, we being present at the same time. We now, at her request, in her
presence, and in the presence of each of us, hereby subscribe our names as
witnesses thereto and have placed our initials at the bottom of each of the
preceding pages. Each of us further declares that he or she believes this testatrix
to be of sound mind and memory.
_c---~ -----~~. ~ residing at
residing at
residing at
79430
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~tZ~'~'e-"~
SS.
the witnesses whose names are'signed to the attached foregoing instrument,
being duly qualified according to law, do depose and say that we were present
and saw JOAN C. HARTMAN, the testatrix, sign and execute such instrument as
the First Codicil to her Last Will; that such testatrix signed such instrument
willingly and executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of such testatrix signed such
First Codicil as a subscribing witness thereto; and that to the best of our
knowledge, such testatrix was at that time 18 or more years of age, of sound
mind and under no constraints or undue influence.
Sworn or affirmed to and subscribed before me b~C. ~
~esses, tNs /~ day of ~~-~ 2002.
WITNESSES:
Notary Public
My Commission Expires:
Notarial Seal '1
Helen D. Samuels, Notary Public
Mec~anlc~t~J Boro. Cumbefla~.,~Cou~n~. 6
My Commission Expires May zu, ~
79430
COMMONWEALTH OF PENNSYLVANIA
co. mY or
I, JOAN C. HARTMAN, testatrix, whose name is subscribed to the
attached foregoing instrument, having been duly qualified according to law, do
hereby acknowledge that I signed and executed such instrument as the First
Codicil to my Last Will, and that I signed it willingly and as my free and
voluntary act for the purposes therein expressed.
Sworn or affirmed to and acknowledged b. efore me by JOAN C.
HARTMAN, the testatrix, this / ~ day of J~o~ ~,~¢~ ,2002.
~O~ ~ARTMAN
Notary Public
My Commission Expires:
Notarial Seal
Helen D. Samuels, Rotary Public
Mechanlcsburg Bom, Cumbedand County
My Commission Expires May 28, 2006
79430
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST AGREEMENT
BETWEEN: DEAN S. HARTMAN AND JOAN C. HARTMAN,
AS SETTLORS
AND: DEAN S. HARTMAN AND JOAN C. HARTMAN,
AS TRUSTEES
DEAN S. HARTMAN AND JOAN C. HARTMAN, residents of the Commonwealth of
PENNSYLVANIA, County of Cumberland, do hereby establish a Trust upon the conditions and for the
purposes hereafter set forth.
ARTICLE ONE
Section 1.01. Trust Estate Def'med
This Revocable Trust is formed to hold title to real and personal property for the benefit of the
Settlors of this Trust and to provide for the orderly use and transfer of these assets upon the death of the
Settlors. The "Trust Estate" is defined as all property, transferred or conveyed to and received by the
Trustee, held pursuant to the terms of this instrument. The Trustee is required to hold, administer, and
distribute this property as provided in this Trust Agreement.
Section 1.02. Definitions
As used in this Trust Agreement,
a)
b)
c)
d)
The term "husband" shall mean DEAN S. HARTMAN.
The term "wife" shall mean JOAN C. HARTMAN.
The term "Settlor" shall refer individuallyand collectivelyto Husband and Wife.
The term "descendant" shall mean the lawful issue ora deceased parent in the line
of descent but does not include the issue of any parent who is a descendant of the
deceased person in question and is living at the time in question.
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Page I
e)
I)
g)
h)
i)
J)
The terms "child" and "descendant" include any issue born to decedent or legally
adopted by the decedent or a posthumous child of a decedent, and a posthumous
child is to be considered as living at the time of his or her parent's death.
The term "survives" or "surviving," unless otherwise indicated herein, shall be
construed to mean surviving the decedent for at least sixty (60) days. If the person
referred to dies within sixty (60) days of the death of the decedent, the reference to
him or her will be construed as if he or she had failed to survive the decedent;
provided, however, that any such person will have during such period the right to
the use and the enjoyment as a life tenant of all property in which his or her interest
will fail by reason of death during such period.
The term "issue" will include all natural and adopted children, if applicable, and
descendants and those legally adopted into the line of descent.
The term "per stirpes" means strict per stirpes and does not mean per capita with
representation. Beneficiaries entitled to take under a "per stirpes" clause will
include both natural and adopted children and their descendants.
The terms "Trust Assets" and "Trust Estate" include all assets of any trust created
hereunder and income derived from such assets and all proceeds of any description
derived from the sale, exchange or other disposition of such assets.
When required to give reasonable effect to the context in which used, pronouns in
the masculine, feminine or neuter gender include each other, and nouns and
pronouns in the plural or singular number include each other.
Section 1.03. Trustee Designation
Husband and wife are hereby designated as Co-Trustees. The Co-Trustees shall serve jointly and
severally and either shall have full authority to act for the Trust independently. Should either husband or
wife become unable because of death, incapacity, or other cause, to serve as a Co-Trustee, or should either
resign as Co-Trustee before the natural termination of this Trust, the remaining Co-Trustee, husband or
wife, shall thereafter serve as sole Trustee. The term "Trustee" as used in this Trust Agreement shall refer
collectively to husband and wife so long as they serve as Co-Trustees, to the spouse who serves as the sole
Trustee,.and/or to any successor Trustee who assumes the role of Trustee. These Trustees shall serve in the
order as provided in Section 9.01 of this Trust Agreement.
Section 1.04. Additions to Trust Properties
a)
The Trustee, at any time during the continuance of this Trust in his or her sole
discretion after consideration of the possible tax consequences to all concerned, is
authorized to receive into the Trust additions of cash and other properties from any
source whatsoever, whether by gift, will, or otherwise. However, the Trustee shall
accept all assets which any person or persons may give, devise, or bequeath by Last
Will and Testament to this Trust, and shall accept all assets transferred to this Trust
pursuant to the provisions of any other Trust document or documents.
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b)
In addition, any person or persons may designate this Trust as the Beneficiary,
Primary or Contingent, of death benefits, whether insurance benefits, pension
benefits, or other benefits. Until such benefits mature, the Trustee shall have no
responsibilitywith respect to those benefits.
Section 1.05. Apportionment
The Trustee of the Trust is directed to apportion receipts and expenditures of the types described
below between principal and income as follows:
a)
Whenever the principal, or any part thereof, of the trust property is invested in
securities purchased at a premium or at a discount, any premium will be charged
against principal and any discount will be credited to principal;
h)
Any stock dividends and rights to purchase additional stock issued on securities
held in trust will be treated as principal, but all other dividends, except liquidating
distributions, will be treated as income; and
c)
The amount of any applicable depletion allowance for federal income tax purposes
will be treated as income.
Section 1.06. Administration of Trust During Our Lifetime
During our lifetime, the trust estate shall be held and administered as follows:
1) All property and other assets transferred to this trust shall be allocated to and held in
separate shares, the first such share being designated the "Dean S. Hartman Trust Share" and the second
share being designated the "Joan C. Hartman Trust Share."
2) Each Grantor's separate trust share shall be composed of the assets as follows:
The Grantor's one-half interest in jointly held property transferred to the trust, and
The Grantor's individually owned property which is transferred to the trust.
While each share shall be held and administered separate from the other, for taX and accounting
purposes, the trustee is authorized to hold or invest the separate shares in common investments and
co-ownership of assets.
3) The trustee shall pay to or apply for the benefit of DEAN S. HARTMAN, all of the net
income of the DEAN S. HARTMAN Trust Share, in convenient installments, not less often than quarter-
annually, and in addition thereto shall pay so much of the income and principal of such trust share to or for
the benefit of DEAN S. HARTMAN, as he may direct from time to time, or in the absence ora direction,
as the trustee may determine to be advisable for his medical care, support, maintenance and general welfare.
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4) The trustee shall pay to or apply for the benefit of JOAN C. HARTMAN, all of the net
income of the JOAN C. HARTMAN Trust Share, in convenient installments, not less often than quarter-
annually, and in addition thereto shall pay so much of the income and principal of such trust share to or for
the benefit of JOAN C. HARTMAN, as she may direct from time to time, or in the absence ora direction,
as the trustee may determine to be advisable for her medical care, support, maintenance and general
welfare.
All property that a Settlor transfers to the Trustee pursuant to this instrument which was
community property, quasi-community property, or separate property at the time of the transfer shall
remain, respectively community property, quasi-communityproperty, or the separate property of the Settlor
transferring such property to the Trust.
Community and quasi-community property transferred to the Trustee by the Settlors shall be their
community property, and treated as such. This property, as invested and reinvested, together with the rents,
issues and profits therefrom (hereinafter referred to as "the Community Estate or the "Community
Property") shall retain its character as community property during the joint lifetimes of the Settlors in spite
of any change in the situs of the Trust, subject, however, to the provisions of this Agreement.
Section 1.07. DiscretionaryTermination
The Trustee may terminate any trust when, in the opinion of the Trustee, the principal is reduced to
such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the trust. The
judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial
review. If the Trustee terminates a trust according to this Section, the date the trust terminates will be
deemed the date fixed for termination of the trust, and the Trustee will distribute the assets of the
terminatingtrust to the Beneficiary or Beneficiaries pursuant to this Agreement.
Section 1.08. Amendment and Revocation
We hereby retain the following powers, exercisable at any time during our lifetimes:
1) To withdraw any of the property included in our separate share of the trust estate, by giving
the trustee written notice specifying the property so withdrawn, in such event the trustee shall promptly
transfer and deliver such property to us or our designee.
2) To amend the provisions of this trust declaration in any respect, without the necessity of
securing the consent of the trustee to such changes, in which event a copy of the amendment shall be
promptly furnished to the trustee; provided, however, that following the death of one of us, the survivor
shall have no power to amend the terms of the trust declaration with respect to the trust share of the first of
us to die.
3) To revoke this trust, by giving the trustee written notice of such revocation, in which event
the trustee shall promptly transfer and deliver the property constitutingthe trust estate to us or our designee,
together with an accounting therefore; provided, however, that following the death of one of us, the survivor
shall have no power to revoke the terms of the trust declaration with respect to the trust share of the first of
us to die.
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Section 1.09. Revocation or Alteration by Settlor Alone
The rights of revocation, withdrawal, alteration and amendment reserved in this Article must be
exercised by the Settlor, and may not be exercised by any other person, including an agent, a guardian or a
conservator.
Section 1.10. Irrevocability
Except as otherwise provided, on the death of either Settlor, the designation of Beneficiaries of
specific gifts in this Trust shall become irrevocable, and not subject to amendment or modification.
Section 1.11. Settlor Powers
The surviving Settlor shall be the Trustee unless and until he or she resigns in writing, or is
determined incompetent under the terms provided herein. The surviving Settlor shall retain all absolute
rights to discharge or replace any successor Trustee of any portion or share of the Trust which is revocable
by the surviving Settlor, so long as the Settlor is competent.
ARTICLE TWO
Section 2.01. Trust Income
During the joint lives of the Settlors, the Trustee shall at least annually, unless otherwise directed
by both Settlors in writing, pay to or apply for the benefit of husband and wife, all of the net income from
the Trust Estate in the same proportions as each of the spouse's respective interests in the Trust Estate.
Section 2.02. Protection of Settlor in Event of Incapacity
During the joint lives of the Settlors, should either Settlor become incapacitated as defined in
Section 2.03 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the
benefit of the incapacitated Settlor, and may pay to or apply for the benefit of that Settlor such sums from
the net income and from the principal of the Settior's separate Estate as the Trustee, in the Trustee's absolute
discretion, believes is necessary or advisable for the medical care, comfortable maintenance, and welfare of
the Settlor.
Section 2.03. Incapacity
In the event that any Trustee or any Beneficiary hereunder comes into possession of any of the
following:
· REVOCABLE LIVING TRUST AGREEMENT
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a)
A jurisdictionally applicable court order holding the party to be legally
incapacitated to act on his or her own behalf and appointing a guardian or
conservator to act for him or her, or
b)
Written certificates which are duly executed, witnessed, and acknowledged of two
licensed physicians, each certifying that the physician has examined the person and
has concluded that, by reason of accident, mental deterioration, or other cause, such
person has become incapacitated and can no longer act rationally and prudently in
his or her own financial best interests, or
c)
Evidence which such Trustee or Beneficiary deems to be credible and currently
applicable that a person has disappeared, is unaccountably absent, or is being
detained under duress, and that he or she is unable to effectively and prudently look
after his or her own best interests, then in that event and under those circumstances:
1)
Such person is deemed to have become incapacitated, as that term is used
in this Trust Agreement, and
2)
Such incapacity is deemed to continue until such court order, certificates,
and/or circumstances are inapplicable or have been revoked.
A physician's certificate to the effect that the person is no longer incapacitated shall revoke a
certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be
executed either (i) by the originally certifying physician or (ii) by two other licensed, board certified
physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity.
The reasonable expense of any such inquiry shall be paid from the Trust Assets.
Section 2.04. Principal Invasion
During the joint lives of the Settlors, should the net income of assets contained in this Trust be
insufficient to provide for the care, maintenance or support of the Settlors as herein defined, the Trustee
may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlors or either of
them, or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems
necessary or advisable for the care, maintenance or support of the Settlors.
Section 2.05. Residence
If the Settlor's residence property is a part of the Trust, the Settlors shall have possession of and full
management of the residence and shall have the right to occupy it rent free. Any expenses arising from the
maintenance of the property and from all taxes, liens, assessments, and insurance premiums are to be.paid
from the Trust to the extent that assets are available for payment. It is the intent of the Grantors to retain all
homestead rights available to them under the applicable state law.
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ARTICLE THREE
Section 3.01. Provisions After the First Death
On the death of either Settlor leaving the other Settlor surviving him or her, the Trustee shall
collect all insurance proceeds payable to the Trustee by reason of such death, and all bequests and devises
distributableto the Trust Estate.
Section 3.02. Control of Assets
The surviving spouse may, at any time by written notice, require the Trustee either to make any
nonproductive property of this Trust productive or to convert productive property to nonproductive
property, each within a reasonable time. The surviving spouse may further require the Trustee to invest part
or all of this share of Trust Assets for the purpose of maximizing income rather than growth, or growth
rather than income.
Section 3.03. Division into Shares
Upon the death of either Trustor, if the deceased Trustor is survived by the other Trustor, the
deceased's individual trust share, including any additions made by reason of the deceased Trustor's death,
shall be divided into two shares.
The Trustee, in its sole discretion, may defer the division or distribution of the deceased's
individual trust share until six months after the deceased Trustor's death. If the division or distribution of
the deceased's individual trust share is so deferred, the deferred division or distribution shall be made as if it
had taken place at the time prescribed above, and all rights given to the beneficiaries under the provisions of
this Agreement which follow shall be considered to have accrued and vested as of that prescribed time.
Upon the death of the first Trustor to die (Predeceased Spouse), the Trustee shall divide the
deceased's individual trust share (which shall include any property which may be added from the
Predeceased Spouse's general estate) as follows:
The Trustee shall divide the balance of the deceased Trustor's individual trust share into two (2)
separate shares, hereinafter designated as "Share A" and "Share B." Share B shall be composed of cash,
securities or other property of the deceased's individual trust share (undiminished by any estate, inheritance,
succession, death or similar taxes) having a value equal to the maximum_..~9_r~i~t~[_d.e..d.u.~ti~o..n~ as finally
determined in the Predeceased Spouse's federal estate tax prOceedings, less the aggregate amount of marital
deductions, if any, allowed for such estate tax purposes by reason of property or interest in property passing
or which have passed to the Surviving Spouse otherwise than pursuant to the provisions of this paragraph;
provided, however, the amount of Share B hereunder shall be reduced by the amount, if any, needed to
~ncrease~the Predeceased Spouse gtaxabl~ estate (for federal estate tax purposes) to the largest am'6unt that,
dff6t'hl[o~,ing for the unified credit hg~iih'st federal estate tax, and the state death t~a-~--~{e-d~li--fi~a-i~t~s~fi'h'-ifix
(but only to the extent that the use of such state death tax credit does not increase the death tax payable to
any state), wil_jJLre~~raallest Of an ~ federal estate tax bein im osed on the Predeceased S use's
estate. The term "maximum marital deduction" shall not be construed as a diredii0n b~; the' P~edeceased
g'-p~$-~h'se to exercise any election respecting the deduction of estate administration expenses, the
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determination of the estate tax valuation date, or any other tax election which may be available under any
tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the
contrary election had been made. The Trustee shall have the sole discretion to select the assets which shall
constitute Share B. In no event, however, shall there be included in Share B any assets or the proceeds of
any asset which will not qualify for the federal estate tax marital deduction, and Share B shall be reduced to
the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected
by the Trustee for distribution in kind as a part of Share B at the value of such asset at the date of
distribution of such asset. The balance of the deceased's individual trust share after the assets have been
selected for Share B shall be allocated to Share A.
Share A and Share B shall be administered and distributed as hereinafter set forth.
Section 3.04. Credit Shelter Trust
If either of the Trustors survives the other, the Trustee shall set apart and hold as a separate trust
(the "credit shelter trust") the assets referred to as Share A in Section 3.03 above. The Trustee shall hold,
manage, invest and reinvest the assets of this credit shelter trust, shall collect the income therefrom, and
shall pay the net income to or for the benefit of the surviving Trustor, in convenient installments but at least
quarter-annually; provided that the surviving Grantor may elect to pass any portion of said income to the
remainder beneficiaries of the trust.
In addition, the Trustee may pay to or for the benefit of the surviving Trustor, for the health,
education, maintenance or support of the surviving Trustor, any part or all of the principal of this trust, as
the Trustee may determine in its sole discretion, without considering other resources available to the
surviving Trustor. The surviving Trustor shall have the right to demand and receive from the principal of
this trust in each of its fiscal years the greater of $5,000.00 or five percent of the fair market value of such
principal determined as of the last day of such fiscal year. Such right shall lapse to the extent it is not
exercised in any year. Any commission payable with respect to principal so withdrawn shall be charged
against such principal.
No person who at any time is acting as Trustee hereunder shall have any power or obligation to
participate in any discretionary authority which the Trustor has given to the Trustee to pay principal or
income to such person, or for his or her benefit or in relief of his or her legal obligations; provided,
however, if an individual trustee (who is also a beneficiary) is the sole trustee or at any time is acting as the
sole trustee, and such trustee has discretion to invade principal for himself or herself and such discretionary
authority is limited by an ascertainable standard, then such trustee may invade principal (if limited by such
standard) for himself or herself but not in relief of his or her legal obligations.
The plan of distribution and ali terms of this credit shelter trust shall be irrevocable and
unamendable at any time after said credit shelter trust comes into being.
The credit shelter trustee(s) shall invest the assets of the credit shelter trust to produce a reasonable
income for the benefit of the surviving Grantor without subjecting the principal to unreasonable risk of loss.
The credit shelter trustee(s) shall be authorized and empowered to invest, reinvest, manage, transfer and
convey any and all property held in this credit shelter trust, including all powers now or hereafter conferred
upon trustees by applicable state law, and also those powers appropriate to the orderly and effective
administration of the trust.
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The credit shelter trustee(s) shall make a written accounting to all income and remainder
beneficiaries or to their guardians at least annually and at the time that all assets of this credit shelter trust
are distributed. Said accounting shall consist of a record showing assets on hand at the time of the last
accounting, plus additions, minus expenses and distributions,which shall equal current assets on hand. The
credit shelter trustee(s) shall not be required to obtain authority or approval of any court in the exercise of
any power conferred upon the trustee(s), nor shall said trustee(s) be required to make accountings or
reportings to any court.
Upon the death of the surviving Trustor, any accrued income shall be paid to the estate of the
surviving Trustor and the remaining principal of this credit shelter trust shall be held, administered and
disposed of in accordance with the dispositive provisions of this agreement.
Section 3.05. Qualified Terminable Interest Trust
If either of the Grantors survives the other and there are assets allocated to Share B described in
Section 3.03 above, then the Trustee shall set apart said assets and hold them as a separate trust ("the
qualified terminable interest trust"). The Trustee shall hold, manage, invest and reinvest the assets of this
qualified terminable interest trust, shall collect the income therefrom, and shall pay the set income to or for
the benefit of the surviving Grantor in convenient installments but at least quarter-annually.
Upon the surviving Grantor's death, any accrued undistributed income shall be distributed to said
surviving Grantor's estate, and the remaining principal shall be added to and become part of the Credit
Shelter Trust and shall be held and administered and disposed of in accordance with the plan of distribution
for the Credit Shelter Trust as provided in Sections 3.04 and 4.03, after provision has first been made for the
payment of any estate, inheritance, transfer, succession or other death taxes payable by reason of the
inclusion of the value of the Trust property in said surviving Grantor's estate.
The Trustee(s)of the Qualified Terminable Interest Trust are hereby authorized, in the Tmstee(s)'
sole discretion, to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code) to
qualify all or a specific portion of the Qualified Terminable Interest Trust created herein for the federal
estate tax marital deduction. The Trustee(s) of the Qualified Terminable Interest Trust, in exercising such
discretion, shall attempt to minimize, or eliminate if possible, the federal estate tax payable by the estate of
the decedent spouse's estate.
If, however, the Trustee(s) of the Qualified Terminable Interest Trust determine that it is in the best
interest of the persons who may receive any assets after the decedents spouse's death and after the surviving
Grantor's death to pay some federal estate tax in the decedent spouse's estate, taking into consideration any
other tax that is to be paid because of the decedent spouse's death and the surviving Grantor's death, and any
income tax liability that may be affected by the election, the Trustee(s) of the Qualified Terminable Interest
Trust may elect to take a marital deduction that does not reduce the tax to zero if the payment of the tax will
not jeopardize the ability of the Qualified Terminable Interest Trust to provide the surviving spouse with the
level of support and maintenance contemplated by this Declaration of Trust. The decision of the Qualified
Terminable Interest Trustee(s) to make this election shall be final and binding on all persons.
The Trustee(s) of the qualified terminable interest trust is (are) authorized and empowered to
invest, reinvest, transfer, and convey any and all property held in this qualified terminable interest trust.
This includes all power now or hereafter conferred upon Trustees by applicable state law, and also those
powers appropriateto the orderly and effective administrationofthe trust.
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The Trustee(s) shall make a written accountingto the surviving Grantor at least annually, and shall
make a written accounting to all remainder beneficiaries at the time that all assets of this qualified
terminable interest trust are distributed.
Section 3.06. Power to Appoint Agents
The surviving spouse shall have the right to retain an accountant and/or attorney at law for
professional services on behalf of the Trust Estate or Estates herein. The surviving spouse shall not be
responsible for the acts of such agents beyond his or her obligation to use reasonable care in the selection of
such agents.
Section 3.07. Maximum Marital Deduction
Except as otherwise expressly stated herein, the term "maximum marital deduction" shall not be
construed as a direction by the deceased Settlor to exercise any election respecting the deduction of Estate
administration expenses, the determination of the Estate tax valuation date, or any other tax election which
may be available under any tax laws, only in such manner as will result in a larger allowable Estate tax
marital deduction than if the contrary election had been made.
Section 3.08. Trust Income After the First Death
Followingthe death of either Settlor and hntil the death of the surviving Settlor, the Trustee shall at
least annually pay to or apply for the benefit of the surviving Settlor all of the net income from the Trust
Estate.
Section 3.09. SimultaneousDeath
If the Trustors should die under circumstances which would render it doubtful as to which Trustor
died first, it shall be conclusively presumed for the purposes of this Trust that Dean S. Hartman died first.
If any other beneficiary and a Trustor should die under such circumstances, it shall be conclusively
presumed that the beneficiary predeceased such Trustor.
Section 3.10. Last Expenses
Upon the death of each of the Settlors, the Trustee of this Trust may, in its discretion, pay all or any
part of the funeral and burial expenses, probate claims, administration expense and any estate, inheritance,
succession or other death taxes, payable as a result of the death of each of the Settlors, out of that portion of
the trust estate constituting the deceased Settlor's separate trust share. The Trustee may make any such
payments directly to the creditors or taxing authority in question, or may remit funds to the personal
representative of the estate of the deceased spouse for such payments.
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ARTICLE FOUR
Section 4.01. Common Pot Trust
At the death of the Surviving Settlor, our Trustee shall not create a Common Pot Trust. All of our
Trust Estate that has not been distributed under prior Articles of our Trust Agreement shall be held,
administered, divided and distributed according to the provisions that follow.
Section 4.02. Second Death
On the death of the last Settlor to die (the "Surviving Settlor"), the Trustee shall distribute the
principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a
manner and to such persons, including the Estate or the Creditors, as directed in this Trust Agreement.
Section 4.03. Payment of the Second Death Expenses
On the death of the surviving Settlor, the Trustee shall pay from that portion of the trust estate
constituting the deceased Settlor's separate trust share the expenses of the surviving Settlor% last illness,
funeral, burial and any inheritance, estate or death taxes that may be due by reason of the surviving Settlor's
death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have
been made for the payment of such expenses and taxes.
Section 4.04. Trust Income and Principal Distribution Upon the Death of the Surviving Trustor
a)
The Trustee shall apply and distribute the net income and principal of each of the
shares of the resulting Trust Estate, after giving effect to the section of this Trust
Agreement entitled "Special Directives" to the following Beneficiaries in the
indicated fractional shares:
JEFFREY LYNN HARTMAN
DEE ANN SCARLATO
1/2
1/2
b)
If any of the above Beneficiaries, or any other Beneficiary, is under the age of 25
years when the distribution is to be made, the Trustee shall have authority to
distribute the same, in whole or in part, to a custodian for the minor appointed
under a Uniform Gifts or Transfers to Minors Act, or the Trustee may retain any
such property and administer and distribute the same for the benefit of the minor,
paying to or for the benefit of such minor so much of the income and principal of
the retained property from time to time, as the Trustee deems advisable for the
health, education, support and maintenance of the minor. When the person for
whom the property is held attains the age of 25 years, the property shall thereupon
be distributed to him or her free of trust. If the minor should die before attaining
the age of majority, the property shall then be paid and distributed to the estate of
the minor.
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c)
If all of the Trustor's Beneficiaries and their children should fail to survive the final
distribution of the Trust Estate, all of the Trust Estate not disposed of as
hereinabove provided shall be distributed as provided for in this Trust Agreement.
Section 4.05. Principle of Representation
Unless indicated differently in this Trust Agreement or in the "Special Directives" section that
follows, in the event any of our named Beneficiaries should predecease both of us, all of that person's share
of the Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes.
In the event the predeceased Beneficiary leaves no surviving children or issue, then all of that person's share
of the Trust Estate shall be divided equally among the remainingBeneficiariesper stirpes.
If a Beneficiary of the Trustors survives both Trustors, but should fail to survive to collect his or her
share at distribution, that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and
with right of representation.
ARTICLE FIVE
Section 5.01. Non-lncome Producing Property
During the joint lives of the Settlors, the Trustee is authorized to retain in the Trust for so long as
the Trustee may deem advisable, any property received by the Trustee from the Settlors, whether or not
such property is of the character permitted by law for the investment of Trust funds.
Section 5.02. Trustee Powers
The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of
the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a
person who is a minor, distribution may be made under the Pennsylvania Uniform Transfer to Minors Act
("PAUTMA"). The Trustee is further authorized to sign, deliver and/or receive any documents necessary to
carry out the powers contained within this Section.
The Trustee of any trust created under this Trust Agreement (including any substitute or successor
trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the
Pennsylvania, Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may
provide at the time of administration of the trust, except to the extent that the same are inconsistent with the
provisions of this Agreement.
Section 5.03. Specific Powers of Trustee
In addition, the Trustee will have the following specific powers:
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a) Trust Estate - The Trustee may leave invested, any property coming into its hands
hereunder in any form of investment, even though the investment may not be of the
character of investments permitted by law to trustees, without liability for loss or
depreciation in value. The Trustee may sell, exchange, or otherwise dispose of and reinvest
property which may at any time be a part of the Trust Estate upon such terms and
conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the
Trust Assets from time to time in any property, real, personal, or mixed, including without
limitation securities of domestic and foreign corporations and investment trusts or
companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage
participations, and interests in common trust funds, all with complete discretion to convert
realty into personalty or personalty into realty or otherwise change the character of the
Trust Estate, even though such investment (by reason of its character, amount, proportion
to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary
apart from this provision, and even though such investment caused part or all of the total
Trust Estate to be invested in investments of one type or of one business or company.
b) Holding Property - The Trustee may hold property in the Trustee's name, as
trustee, or in the name of a nominee without disclosingthe Trust.
c) Release of Power - If the Trustee deems it to be in the best interest of the Trust and
its beneficiaries, the Trustee, by written instrument signed by such Trustee, will have the
power and authority to release, disclaim or restrict the scope of any power or discretion
granted in this Trust Agreement or implied by law.
d) Agents, Employees - The Trustee may employ one or more agents to perform any
act of administration, whether or not discretionary, including attorneys, auditors,
investment managers or others, as the Trustee shall deem necessary or advisable. The
Trustee may compensate agents and other employees, and may delegate to them any and all
discretions and powers.
e) Leases - The Trustee may lease any Trust Assets generally or for oil, gas and
mineral development, even though the lease term may extend beyond the term of the trust
of which the property is a part. The Trustee may enter into any covenants and agreements
relating to the property so leased or any improvements which may then or thereafter be
erected on such property.
f) Common Funds - The Trustee may hold any of the Trust Assets in a common fund
with property from other trust estates and to make investments jointly with any other trust,
the property of which is included in the common fund.
g) Securities - With respect to securities held in the Trust Estate, the Trustee may
exercise all the rights, powers, and privileges of an owner, including, but not limited to, the
power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee
necessary for the protection of the Trust estate; to participate in voting trusts, foreclosures,
reorganizations, consolidations, mergers, and liquidations, and in connection therewith to
deposit securities with and transfer title to any protective or other committee under such
terms as the Trustee may deem advisable; to exercise or sell stock subscription or
conversion rights; and to accept and retain as an investment any securities or other property
REVOCABLE LIVING TRUST AGREEMENT
Page 13
received through the exercise of any of the foregoing powers, regardless of any limitations
elsewhere in this instrument relative to investments by the Trustee.
h) Purchases from Estate - The Trustee may purchase property of any kind from the
executor or administrator of our estates.
i) Lending - The Trustee may make loans, secured or unsecured, to the executor or
administratorof our estates, to any beneficiary of the Trust or to the Trustee. Further, the
Trustee may use Trust Assets to guarantee obligations of any income beneficiary of the
Trust (unless such beneficiary is serving as trustee).
j) Distributions to or for Beneficiaries- The Trustee may make any distribution
contemplated by this Trust Agreement ( 1 ) to the beneficiary, (2) if the beneficiary is under
a legal disability or if the Trustee determines that the beneficiary is unable to properly
manage his or her affairs, to a person furnishing support, maintenance or education for the
beneficiary or with whom the beneficiary is residing, for expenditures on the beneficiary's
behalf, or (3) if the beneficiary is a minor, to a trustee of an existing trust established
exclusively for the benefit of such minor, whether created by this Trust Agreement or
otherwise, or to a custodian for the beneficiary, as selected by the Trustee, under the
PennsyivaniaUniform Transfer to Minors Act. Alternatively, the Trustee may apply all or
a part of the distribution for the beneficiary'sbenefit. Any distribution under this paragraph
will be a full discharge of the Trustee with respect thereto. On any partial or final
distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the
Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests
in the manner deemed advisable at the discretion of the Trustee and to sell any property
deemed necessary by the Trustee to make the distribution. The Trustee may distribute gifts
of up to $10,000.00 per year per donee out of principal or interest.
k) Insurance - The Trustee may purchase new life insurance and to pay the premiums
on existing life insurance on the life of any trust beneficiary and to purchase annuities
(either commercial or private) from any corporation, trust or individual; and to procure and
pay the premiums on other insurance of the kinds, forms and amounts deemed advisable by
· the Trustee to protect the Trustee and the Trust Estate.
1) Borrowing - The Trustee may borrow money from the Trustee and others, and to
secure the repayment thereof by mortgaging or pledging or otherwise encumbering any
part or all of the Trust assets and, in connection with the acquisition of any property, to
assume a liability or to acquire property subject to a liability.
m) Repairs - The Trustee may make ordinary and extraordinary repairs and alterations
in buildings or other Trust Assets.
n) Reserves - The Trustee may establish such reserves out of income for taxes,
assessments, repairs and maintenance as the Trustee considers appropriate.
o) Continuation of Business - The Trustee may continue any business or businesses in
which we have an interest at the time of our death for so long as the Trustee may, in its sole
discretion, consider necessary or desirable, whether or not the business is conducted by us
at the time of our death individually, as a partnership or as a corporation wholly owned or
REVOCABLE LMNG TRUST AGREEMENT
Page 14
controlled by us, with full authority to sell, settle and discontinue any of them when and
upon such terms and conditions as the Trustee may, in its sole discretion, consider
necessary or desirable.
p) Retain Property for Personal Use - The Trustee may retain a residence or other
property for the personal use of a beneficiary and to allow a beneficiary to use or occupy
the retained property free of rent and maintenance expenses.
q) Dealings with Third Parties - The Trustee may deal with any person or entity
regardless of relationship or identity of any trustee to or with that person or entity and may
hold or invest all or any part of the Trust Estate in common or undivided interests with that
person or entity.
r) Partitions, Divisions, Distributions- The Trustee will have the power to make all
partitions, divisions, and distributions contemplated by this Trust Agreement. Any
partitions, divisions, or distributions may be made in cash, in kind, or partly in cash and
partly in kind, in any manner that the Trustee deems appropriate (including composing
shares differently). The Trustee may determine the value of any property, which valuation
will be binding on all beneficiaries. No adjustments are required to compensate for any
partitions, divisions, or distributionshaving unequal consequences to the beneficiaries.
s) Claims, Controversies - The Trustee may maintain and defend any claim or
controversy by or against the Trust without the joinder or consent of any beneficiary. The
Trustee may commence or defend at the expense of the Trust any litigation with respect to
the Trust or any property of the Trust Estate as the Trustee may deem advisable, and may
employ, for reasonable compensation, such counsel as the Trustee shall deem advisable for
that purpose.
t) Merger of Trusts - If at any time the Trustee of any trust created hereunder shall
also be acting as trustee of any other trust created by trust instrument or by trust declaration
for the benefit of the same beneficiary or beneficiaries and upon substantially the same
terms and conditions, the Trustee is authorized and empowered, if in the Trustee's
discretion such action is in the best interest of the beneficiary or beneficiaries, to transfer
and merge all of the assets then held under such trust created pursuant to this Trust
Agreement to and with such other trust and thereupon to terminate the trust created
pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of
any other trust which may be transferred to any trust created hereunder and to administer
and distribute such assets and properties so transferred in accordance with the provisions of
this Agreement.
u) Termination of Small Trust - Any corporate trustee which is serving as the sole
trustee of any trust or any share thereof may at any time terminate such trust or share if, in
the trustee's sole judgment, the continued management of such trust or share is no longer
economical because of the small size of such trust or share and if such action will be
deemed to be in the best interests of the beneficiary or beneficiaries. In case of such
termination, the trustee will distribute forthwith the share of the Trust Estate so terminated
to the income beneficiary or beneficiaries, per stirpes. Upon such distribution, such trust or
share will terminate and the trustee will not be liable or resPonsible to any person or
REVOCABLE LIVING TRUST AGREEMENT
Page 15
persons whomsoever for its action. The trustee will not be liable for failing or refusing at
any time to terminate any trust or a share thereof as authorized by this paragraph.
v) Power to Determine Income and Principal - Dividends payable in stock of the
issuing corporation, stock splits and capital gains will be treated as principal. Except as
herein otherwise specifically provided, the Trustee will have full power and authority to
determine the manner in which expenses are to be borne and in which receipts are to be
credited as between principal and income, and also to deter~nine what will constitute
principal or income, and may withhold from income such reserves for depreciation or
depletion as the Trustee may deem fair and equitable. In determining such matters the
Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its
successor statutes)relating to such matters, but will not be bound by such provisions.
w) Generation-Skipping Taxes and Payment - If the Trustee considers any distribution
or termination of an interest or power hereunder as a distribution or termination subject to a
generation-skipping tax, the Trustee is authorized:
1) To augment any taxable distribution by an amount which the Trustee
estimates to be sufficient to pay such tax and charge the same to the particular trust
to which the tax related without adjustment of the relative interests of the
beneficiaries;
2) To pay such tax, in the case of a taxable termination, from the particular
trust to which the tax relates without adjustment of the relative interests of the
beneficiaries. If such tax is imposed in part by reason of the Trust Assets, the
Trustee will pay only the portion of such tax attributable to the taxable termination
hereunder taking into consideration deductions, exemptions, credits and other
factors which the Trustee deems advisable; and
3) To postpone final termination of any particular trust and to withhold all or
any portion of the Trust Estate until the Trustee is satisfied that the Trustee no
longer has any liability to pay any generation-skipping tax with reference to such
trust or its termination.
REVOCABLE LIVING TRUST AGREEMENT
Page 16
Section 5.04. Special Provision for S Corporation Stock
Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust
contains any stock of a corporation which elects or has elected treatment as an "S Corporation" as defined
by Section 1361(a)(1)of the Internal Revenue Code (or any corresponding successor statute), such stock
will be segregated from the other assets of such trust and treated as a separate trust. The Trustee will further
divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held
in trust as herein provided. In addition, all other provisions of this Trust Agreement will apply to each share
held in trust (and constitutinga separate trust) except that the Trustee will distribute all of the income from
each separate trust to its beneficiary in convenient installments at least annually. It is our intent that each
separate trust will be recognized as a "Qualified Subchapter S Trust" (QSST) under Section 1361(d)(2) of
the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of this
Trust Agreement to the contrary, the Trustee's powers and discretions with respect to the administration of
each separate trust (including methods of accounting, bookkeeping, making distributions and characterizing
receipts and expenses)will not be exercised or exercisable except in a manner consistent with allowing each
separate trust to be treated as a QSST as above described.
ARTICLE SIX
Section 6.01. Coordination with Settlor's Probate Estate
a)
At any time during the continuance of this Trust including subsequent to the death
of either Settlor the Trustees may, in their sole and uncontrolled discretion,
distribute to the deceased Settlor's Probate Estate cash and/or other property as a
Beneficiary of the Trust.
b)
All other provisions to the contrary notwithstanding, under no circumstances shall
any restricted proceeds, as hereinafter defined, be either directly or indirectly: (i)
distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate
Estate; or (ii) used to pay any other obligations of the Settlor's Estate. The term
"restricted proceeds" means:
1)
Ail qualified plans, individual retirement accounts, or similar benefits
which are received or receivable by any Trustee hereunder, and which are
paid solely to a Beneficiary other than the Executor of the Settlor's Gross
Estate for Federal Estate Tax purposes; and
2)
All proceeds of insurance on the Settlor's life which, if paid to a
Beneficiary other than the Settlor's Estate, would be exempt from
inheritance or sim ilar death taxes under applicable state death tax laws.
REVOCABLE LIVING TRUST AGREEMENT
Page 17
Section 6.02. Direction to Minimize Taxes
In the administration of the Trust hereunder, its Fiduciaries shall exercise all available tax related
elections, options, and choices in such a manner as they, in their sole but reasonable judgment (where
appropriate, receiving advice of tax counsel), believe will achieve the overall minimum in total combined
present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not
only to such Trust but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to
the Settlor's Probate Estate.
Without limitation on the generality of the foregoing direction (which shall to that extent supersede
the usual fiduciary duty of impartiality), such Fiduciaries shall not be accountable to any person interested
in this Trust or to Settlor's Estate for the manner in which they shall carry out this direction to minimize
overall taxes and expenses (including any decision they may make not to incur the expense of a detailed
analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or
decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not
be obligated for compensation readjustments or reimbursements which arise by reason of the manner in
which the Fiduciaries carry out this direction.
Section 6.03. Judgment and Discretion of Trustee
In the absence of proof of bad faith, all questions of construction or interpretation of any trusts
created by this Trust Agreement will be finally and conclusively determined solely by the Trustee,
according to the Trustee's best judgment and without recourse to any court, and each determination by the
Trustee is binding on the beneficiariesand prospective beneficiarieshereunder, both in being and unborn, as
well as all other persons, firms or corporations. The Trustee, when exercising any discretionary power
relating to the distribution or accumulation of principal or income or to the termination of any trust, will be
responsible only for lack of good faith in the exercise of such power. Each determination may be relied
upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict
between the provisions of this Trust Agreement and those of the Pennsylvania Statutes, the provisions of
this Agreement will control.
ARTICLE SEVEN
Section 7.01. ResolutionofConflict
Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any
other parties to this Trust, including Beneficiaries, involving the construction or application of any of the
terms, provisions, or conditions of this Trust shall, on the written request of either or any disagreeing party
served on the other or others, be submitted to arbitration. The parties to such arbitration shall each appoint
one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen
shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The
cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide.
Such arbitration shall comply with the commercial arbitration rules of the American Arbitration
Association, 140 West 51 st Street, New York, New York 10200.
REVOCABLE LIVING TRUST AGREEMENT
Page 18
Section 7.02. Incontestability
The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights,
claims, or interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts,
which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder.
Accordingly, if any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory
election, or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than
pursuant to the express terms hereof, or directly or indirectly contests, disputes, or calls into question,
before any court, the validity of this Trust Agreement, then:
a)
Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of
whatsoever kind and nature which such Beneficiary or his or her heirs might
otherwise have under this Trust Agreement and the interests of the other
Beneficiaries hereunder shall thereupon be appropriately and proportionately
increased; and
b)
All of the provisions of this Trust Agreement, to the extent that they confer any
benefits, powers, or rights whatsoever upon such claiming, electing or contesting
Beneficiary, shall thereupon become absolutelyvoid; and
c)
Such claiming, electing, or contesting Beneficiary, if then acting as a Trustee
hereunder, shall automatically cease to be a Trustee and shall thereafter be
ineligible either to select, remove, or become a Trustee hereunder.
Section 7.03. Specific Omissions
Any and all persons and entities, except those persons and entities specifically named herein, have
been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge
any term or condition of this Trust Agreement, then, to that person or entity shall be given the sum of one
dollar ($1.00) in lieu and in place of any other benefit, grant, or interest which that person or interest may
have in the Trust Estate.
Section 7.04. Benefits Confidential
The Settlors further declare that it is their desire and intent that the provisions of this Trust
Agreement are to remain confidential as to all parties. The Settlors direct that only the information
concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no
individual shall have a right to information concerning the benefits being paid to any other Beneficiary.
REVOCABLE LIVING TRUST AGREEMENT
Page 19
ARTICLE EIGHT
Section 8.01. Distribution in Kind or Cash
On any division of the assets of the Trust Estate into shares or partial shares, and on any final or
partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide
and distribute undivided interests of such assets on a pro rata or non-pro rata basis, or may sell all or any
part of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The
decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes
a proper division of such assets of the Trust Estate shall be binding on all persons interested in any Trust
provided for in this Trust Agreement.
Section 8.02. Spendthrift Provision
Neither the principal nor the income of the Trust shall be liable for the debts of a Beneficiary.
Except as otherwise expressly provided Jn this Agreement, no beneficiary of any trust shall have any right,
power or authority to alienate, encumber or hypothecate his or her interest in the principal or income of this
Trust in any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors
or liable to attachment, execution or other process of law. The limitations herein shall not restrict the
exercise of any power of appointment or the right to disclaim.
Section 8.03. Definition of Children
The terms "child" and "children" as used in this Agreement mean the lawful issue of a Settlor or of
the Settlors together. This definition also includes children legally adopted by a Settlor or by the Settlors
together.
Section 8.04. Handicapped Beneficiaries
Any Beneficiary who is determined by a court of competentjurisdictionto be incompetent shall not
have any discretionary rights ofa Beneficiarywith respect to this Trust, or to their share or portion thereof.
The trustee shall hold and maintain such incompetent Beneficiary's share of the Trust Estate and shall, in the
Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor.
Notwithstandingthe foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits
(as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to
governmental support and benefits by reason of such incompetency or disability, shall cease to be a
Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the
principal or income of the Trust shall become subject to the claims of any governmental agency for costs or
benefits, fees or charges.
The portion of the Trust Estate which, absent the provisions of this section, would have been the
share of such incompetent or handicapped person shall be retained in trust for as long as that individual
lives. The Trustee, at his or her sole discretion, shall utilize such funds for the maintenance of that
individual. If such individual recovers from his or her incompetency or disability, and is no longer eligible
for aid from any governmental agency, including costs or benefits, fees or charges, such individual shall be
REVOCABLE LIVING TRUST AGREEMENT
Page 20
reinstated as a Beneficiary after 60 days from such recovery, and the allocation and distribution provisions
as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the
foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave
children then living, the deceased child's share shall pass to those children per stirpes. If there are no
children, the share shall be allocated proportionatelyamong the remaining Beneficiaries.
ARTICLE NINE
Section 9.01. Trustees
All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by
this Trust Agreement, in the following order of succession:
First:
The undersigned, DEAN S. HARTMAN and/or JOAN C. ItARTMAN.
Second:
The surviving spouse.
Third:
Upon the end of the terms of the original Trustees, JEFFREY LYNN
HARTMAN and DEE ANN SCARLATO are designated as Joint
Successor Trustees.
Fourth:
In the event that one of my Joint Successor Trustees is unwilling or unable
to serve, then the remaining Joint Successor Trustees shall continue to
serve.
Last:
A Trustee chosen by the majority of Beneficiaries, with a parent or legal
guardian voting for minor Beneficiaries; provided, however, that the
children of any deceased Beneficiary shall collectively have only one vote.
Section 9.02. Allocation and Distributionofthe Trust Assets
The Trustees shall allocate, hold, administer and distribute the Trust Assets as hereinafter provided:
a)
Upon the death of the first Settlor, the Trustee shall make any separate
distributions that have been specified by the deceased Settlor. The Trustee shall
also take into consideration the appropriate provisions of this Article.
b)
Upon the death of the surviving spouse, the Trustee shall hold, administer and
distribute the Trust Assets in the manner hereinafter prescribed.
REVOCABLE LIVING TRUST AGREEMENT
Page 21
Section 9.03. Personal Property Distribution
Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by
any memorandum by the Settlors, particularly that contained in the section entitled "Special Directives"
incorporated into this Trust Instrument, directing the disposition of Trust Assets of every kind including but
not limited to furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing
apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the
use of this property. Otherwise, any personal and household effects of the Settlors shall be distributed with
the remaining assets of the Trust Estate.
Section 9.04. Liabilit~ of Trustee
The Trustee will not be responsible or liable for any loss which may occur by reason of
depreciation in value of the properties at any time belonging to the Trust Estate, nor for any other loss
which may occur, except that the Trustee will be liable for such trustee's own negligence, neglect, default,
or willful wrong. The Trustee will not be liable or responsible for the acts, omissions, or defaults of any
agent or other person to whom duties may be properly delegated hereunder (except officers or regular
employees of the Trustee) if such agent or person was appointed with due care. The Trustee may receive
reimbursement from the Trust Estate for any liability, whether in contract or in tort, incurred in the
administration of the Trust Estate in accordance with the provisions hereof, and the Trustee may contract in
such form that such Trustee will be exempt from such personal liability and that such liability will be
limited to the Trust Assets.
Section 9.05. Successor Trustees
Any Successor Trustee shall have all the power, rights, discretion and obligations conferred on a
Trustee by this Trust Agreement. All rights, titles and interest in the property of the Trust shall immediately
vest in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer
to the successor Trustee the existing Trust property. No successor Trustee shall be under any duty to
examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee;
and no successor Trustee shall be liable or responsible in any way for any acts, defaults or omissions of any
predecessor Trustee, nor for any loss or expense from or occasioned by anything done or neglected to be
done by any predecessor Trustee. A successor Trustee shall be liable only for his or her own acts and
defaults.
REVOCABLE LIVING TRUST AGREEMENT
Page 22
ARTICLE TEN
Section 10.01. Perpetuities Savings Clause
Notwithstandingany other provision of this instrument, the Trusts created hereunder shall terminate
not later than twenty-one (21) years after the death of the last survivor of all Settlors and any other
Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the first spouse
to die. The Trustee shall distribute each remaining Trust principal and all accrued or undistributed net
income hereunder to the Beneficiary or Beneficiaries. If there is more than one Beneficiary, the distribution
shall be in the proportion in which they are Beneficiaries; if no proportion is designated, then the
distribution shall be in equal shares to such Beneficiaries.
ARTICLE ELEVEN
Section 11.01. Governing Law
It is not intended that the laws of only one particular state shall necessarily govern all questions
pertainingto all of the Trust hereunder.
a)
The validity of the Trust hereunder, as well as the validity of the particular
provisions of that Trust, shall be governed by the laws of the state which has
sufficient connection with this Trust to support such validity.
b)
The meaning and effect of the terms of this Trust Agreement shall be governed by
the laws of the Commonwealth of Pennsylvania
c)
The administration of this Trust shall be governed by the laws of the state in which
the principal office of the Trustee then having custody of the Trust's principal
assets and records is located.
The foregoing shall apply even though the situs of some Trust assets or the home of the Settlor, a
Trustee, or a Beneficiary may at some time or times be elsewhere.
Section 11.02. Invalidity of any Provision
If a court finds that any provision of this Trust Agreement is void, invalid or unenforceable, the
remaining provisions of this Agreement will continue to be fully effective.
Section 11.03. Headings
The use of headings in connection with the various articles and sections of this Trust Agreement is
solely for convenience, and the headings are to be given no meaning or significance whatever in construing
the terms and provisions of this Agreement.
REVOCABLE LIVING TRUST AGREEMENT
Page 23
Section 11.04. Internal Revenue Code Terminology
As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit,"
"state death tax credit," "maximum marital deduction," "marital deduction," and any other word or words
which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the
same meaning as such words have for the purposes of applying the Internal Revenue Code to a deceased
Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall
refer to the Internal Revenue Code amended to the date of such Settlor's death.
REVOCABLE LIVING TRUST AGREEMENT
Page 24
SPECIAL DIRECTIVES
OF
DEAN S. HARTMAN
I, DEAN S. HARTMAN, a resident of the County of Cumberland, Commonwealth of
Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under
duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I
incorporate THE DEAN S. HARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST
AGREEMENT.
The natural objects of my affection are:
1 ) My wife -
2) My Children -
FIRST
JOAN C. HARTMAN
JEFFREY LYNN HARTMAN
DEE ANN SCARLATO
SECOND
I direct that all estate and inheritancetaxes payable as a result of my death, not limited to taxes
assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected
from any League, Devisee or Beneficiary hereunder.
THIRD
In the event any of my named Beneficiaries should predecease me, all of that person's share of the
Trust Estate is to be divided equally among that person's issue per stirpes, unless othersise stated in these
directives.
FOURTIt
I direct that before any distribution of the assets of the Trust Estate to the named Beneficiaries
certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and
marked "Exhibit A."
FIFTH
I hereby acknowledgeand accept the "Special Directives," if any, of my spouse.
REVOCABLE LIVING TRUST AGREEMENT
Page 25
SPECIAL DIRECTIVES
OF
JOAN C. HARTMAN
I, JOAN C. HARTMAN, a resident of the County of Cumberland, Commonwealth of Pennsylvania,
being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or
undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate this
into THE DEAN S. HARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST
AGREEMENT.
The natural objects of my affection are:
1) My husband-
2) My Children -
FIRST
DEAN S. HARTMAN
JEFFREY LYNN HARTMAN
DEE ANN SCARLATO
SECOND
I direct that all estate and inheritancetaxes payable as a result of my death, not limited to taxes
assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected
from any League, Devisee or Beneficiary hereunder.
THIRD
In the event any of my named Beneficiaries should predecease me, all of that person's share of the
Trust Estate is to be divided equally among that person's issue per stirpes, unless othersise stated in these
directives.
FOURTH
I direct that before any distributionofthe assets of the Trust Estate to the named Beneficiaries
certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and
marked "Exhibit A."
FIFTH
I hereby acknowledge and accept the "Special Directives," if any, of my spouse.
REVOCABLE LIVING TRUST AGREEMENT
Page 26
SPECIAL INSTRUCTIONS FOR PREPARING AND ATTACHING AN
"EXHIBIT A"
TO YOUR REVOCABLE LIVING TRUST AGREEMENT
If you have special instructions for bequests of property that were not included in the original trust
planning documents, it is important that they be prepared correctly in order to accomplish your wishes.
"Exhibit A" is not an amendment; it is a part of your original trust document.
1)
The page(s) entitled "SPECIAL DIRECTIVES OF DEAN S. HARTMAN" and
"SPECIAL DIRECTIVES OF JOAN C. HARTMAN" found near the end of the trust
document entitled THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST AGREEMENT needs to have a paragraph that basically
says the following:
I direct that my trust estate (or personal property or
whatever the items in question are) be distributed
according to the list attached hereto and marked
"EXHIBITA."
If your trust is a joint trust, an "Exhibit A" must be mentioned in the SPECIAL
DIRECTIVES of both.
2)
Make as many copies of your blank "EXHIBIT A" as it takes to distribute your personal
items, listing the individual property, the beneficiary of the property, and, if applicable, the
dollar or percentage amount of trust properly you wish to bequeath.
3)
When you finish, number and initial each page, and sign the Fast page. Be sure and sign
your signature and initials in front of your witnesses and a notary public. Date your
"Exhibit A" the same date you signed your original trust agreement. (All gift pages
must be entitled "EXHIBIT A." All pages must be numbered. Each page must have a
place at the bottom for your initials; the last page must have a line for your full signature.
Your signature must have two witnesses and a notary.)
4)
Attach the original signed and witnessed copy to your original REVOCABLE LIV1NG
TRUST AGREEMENT. Put a copy of your "EXHIBIT A" with any trust copies you have
stored, i.e., safe deposit box.
s)
See attached sample for further help. If you have any questions, contact the attorney who
prepared your trust.
DATED to be effective this
SETTLORS:
,]9
DEAN S. HARTMAN
J~J;~'AN C. HARMAN
ACCEPTED BY CO-TRUSTEES:
DEAN S. HARTMAN
i...-~"~'-'--}% 5; .:: ....
/ '.-' . '/ %
J~N C. [tARTMAN
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
This instrument was acknowledged before me on~._..,date herein set .forth-bTM~EAN S.
HARMAN as Settlor and Co-Trustee to certify which witne~'s my l~nd and s~ffice.
I WILLIAM H. ROOKSTOOL, Nom~/Public ['
IDoylestown Boro, Bucks County
I My Commission Exnires Dec 2{t 2000 -
"' " '' ' N~o{a~y Public, Co'~e/alth ~)fPennsylvania
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ms instrument was acknowledged before me on the.aa'rO~in set forth, by16Xi;~"(57h,h~TMAN
as Settlor and Co-Trustee to certify which witness my handand sff, j/of ofF~e..-T-'h ~ J._, ..~
[~tary' ublic,'~wealth of Pennsylvania
I NOT^.~^L SEaL I
REVOCABLE LMNG TRUST AGREEMENT ! WILLJ^~. H. ROOKSTOOL, Notary Publ~ I
Page 27 ! Dolnostown Boro, Bucks County I
M~.gmmission Expiros Doe.. 28, 2000 I
LOOK FOR YOUR PERSONALIZED "EXHIBIT A" PAGES BEHIND THE DEAN S.
ItARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST AGREEMENT.
SAMPLE ONLY
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF JOHN S. DOE AND MARY A. DOE,
TRUSTEES AND SETTLORS OF
THE JOHN S. DOE AND MARY A. DOE REVOCABLE LIVING TRUST
I direct that JAMES DOE get my railroad pocket watch.
I direct that JANE DOE get the money in the FIRST NATIONAL BANK of Altuna, Texas,
Account # 111-111-111.
I direct that JAMES DOE and JANE DOE each receive a 1/2 ownership in the house at
23 Lexington Avenue, Philadelphia, Pennsylvania.
I direct that my railroad stock be divided equally among the children of JAMES DOE.
I direct that my telephone stock be divided equally among the children of JANE DOE.
I direct that each of my grandchildren receive $5,000 from my trust estate. It is my intent that this
money be used for their college education.
I direct that my car go to my granddaughter, MELISSA DOE, and my truck go to my grandson,
JAMES DOE, JR.
Page. of
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
JOHN S. DOE AND MARY A. DOE
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN,
TRUSTEES AND SETTLORS OF
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST
/,;Z ~. ¢u,'~~ ~h~s~ ~ n~'3u~ '
~,~ ~o~C~
~ _,~._~~n- ' :...}e~l~s~' L~u~ a~~ ~
, ~,, ~wt ~nn ~ *"~
Page
/ of ~
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN,
TRUSTEES AND SETTLORS OF
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST
Page
· _~ of 6
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN
"EXHIBITA"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN,
TRUSTEES AND SETTLORS OF
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST
Page
-~q of ~
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HART1VIAN AND JOAN C. HARTMAN
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN,
TRUSTEES AND SETTLORS OF
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
DEAN S. HARTMAN AND JOAN C. HARTMAN
Page /7/ of ~
AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT
TO:
, AS TRUSTEE(S)UNDER
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST AGREEMENT
DATED _,19
Pursuant to the right reserved to me/us, as Settlors under Article One of the above Agreement, I/we
amend THE DEAN S. HARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST
AGREEMENT as follows:
I/we amend Section
therefor the following:
__ Paragraph __ of Article __
of the Trust Agreement and substitute
DATED this day of ., 19
SETTLOR
TRUSTEE
SETTLOR
WITNESS
(Printed Name of Witness)
TRUSTEE
WITNESS
(Printed Name of Witness)
19
GIVEN UNDER MY HAND and seal of office on this the
__day of
Notary Public, Commonwealth of Pennsylvania
AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT
TO:
, AS TRUSTEE(S)UNDER
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST AGREEMENT
DATED ,19
Pursuant to the right reserved to me/us, as Seniors under Article One of the above Agreement, I/we
amend TItE DEAN S. HARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST
AGREEMENT as follows:
I/we amend Section
therefor the following:
__ Paragraph__ of Article __
of the Trust Agreement and substitute
DATED this day of ,19
SETTLOR
SETTLOR
WITNESS
(Printed Name of Witness)
TRUSTEE
TRUSTEE
WITNESS
(Printed Name of Witness)
19
GIVEN UNDER MY HAND and seal of office on this the
__ day of
Notary Public, Commonwealth of Pennsylvania
AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT
TO:
, AS TRUSTEE(S)UNDER
THE DEAN S. HARTMAN AND JOAN C. HARTMAN
REVOCABLE LIVING TRUST AGREEMENT
DATED ,19
Pursuant to the right reserved to me/us, as Settlors under Article One of the above Agreement, I/we
amend THE DEAN S. HARTMAN AND JOAN C. HARTMAN REVOCABLE LIVING TRUST
AGREEMENT as follows:
I/we amend Section
therefor the following:
__ Paragraph __ of Article __
of the Trust Agreement and substitute
DATED this day of ,19
SETTLOR
SETTLOR
WITNESS
(Printed Name of Witness)
TRUSTEE
TRUSTEE
WITNESS
(Printed Name of Witness)
19
GIVEN UNDER MY HAND and seal of office on this the
__ day of
Notary Public, Commonwealth of Pennsylvania
TENANCY AGREEMENT
This Tenancy Agreement is entered into on this day by and between DEAN S. HARTMAN and
JOAN C. HARTMAN.
FACTUAL SUMMARY
DEAN S. HARTMAN and JOAN C. HARTMAN were married on ' 19 nd
since that date have acquired title to property as joint tenants with right of survivors!~. J
DEAN S. HARTMAN and JOAN C. HARTMAN have created an estate plan using a revocable
living trust and companion pour-over wills, and they now wish to convert ali or part of their joint tenancy
into tenancy in common property.
DEAN S. HARTMAN and JOAN C. HARTMAN are aware that they may by agreement convert
their joint tenancy property into tenancy in common properly so that they may better control their respective
interests in the property on each of their deaths.
AGREEMENT TO CHANGE JOINT TENANCY ASSETS
TO TENANCY IN COMMON
DEAN S. HARTMAN and JOAN C. HARTMAN hereby grant, convey and transfer their
respective interests in their joint tenancy property to themselves as tenants in common, except that jointly-
held property in Schedule A of this Tenancy Agreement, if any.
DEAN S. HARTMAN and JOAN C. HARTMAN intend this agreement to be binding on
themselves and on all others as to property held in joint tenancy with right of survivorship as of the date of
this agreement regardless of the manner or form of the written title.
/
DEAN S. HARTMAN and JOAN C. HARTMAN make this agreement on th d~y o
·19__~.
DEAN S. HARTMAN
/"' ......... ~,, ..-f /' ~.:-'..
..... .:'_.J: .,
REVOCABLE LIVING TRUST AGREEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss. ACKNOWLEDGMENT
This instrument was acknowledged before me on the date herein set forth DEAN S. HARTMAN
and JOAN C. HARTMAN as husband and wife to certify which wi~ my hand an~d segLof-vffi~e.
NOTARIAL SEAL I
I W~mAM .. ~O0~STOOL, No~ Pu~,c I
~ Doylestown Bore, Bucks County
[ My Commission Expires Dec. 26, 2000 [ Notary Public
My Commission Expires:
REVOCABLE LIVING TRUST AGREEMENT
SCHEDULEA
REVOCABLE LIVING TRUST AGREEMENT
IN RE:
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
Estate of Joan M. Hartman :
Also known as Joan C. Hartman:
(DECEASED) :
ORPHANS' COURT
No. 2003-00212
PRAECIPE FOR ENTRY OF APPEARANCE
TO THE PROTHONOTARY:
Please enter the appearance of Latsha Davis & Yohe, P.C., and the undersigned
in the above-captioned matter.
Respectfully submitted,
LATSHA DAVIS & YOHE, P.C.
Dated:
Douglas C. Yohe
Attorney I. D. No. 42982
P. O. Box 825
Harrisburg, PA 17108-0825
(717) 761-1880
83206.1
EAT SHA DAVIS
& YOH , P.C.
ATTORNEYS AT LAW
PLEASE REPLY TO:
WRITER'S E- MAIL: Harrisburg
jcrist~Idylaw.com
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
May 9, 2003
Kimber L. Latsha
Douglas C. Yohc***
Glenn R. Davis
Kevin M. McKenna***
David C. Marshall
Jonathan M. Crist
Timothy W. Garvey*
Steven M. Montresor*
Patricia A. Hennessy*
Mark G. Morford
Tanya Daniels Harris*
Kurt W. McCabe
Chadwick O. Bogar
Nicole D. Snyder*
Also admitted *NJ
**NC, MD
***NJ, DC
RE:
ESTATE OF JOAN C. HARTMAN
File No.: 21-03 0212
Our File: 453-03
Dear Sir/Madame:
Enclosed please find check number 118 in the amount of $12,492.44 in payment of the
Inheritance Tax in the above-noted matter. Enclosed you will find two originals of REV-1500,
Inheritance Tax Return, Resident Decedent and a copy of the cover page of same. Also enclosed
are three copies of the Inventory form. Kindly time stamp the cover page of the Inheritance Tax
Return and one copy of the Inventory and return both to us in the self addressed and stamped
envelope provided herein.
A check in the amount of twenty-five ($10.00 for the inventory and $15.00 for the
Inheritance Tax Return) is enclosed.
Thank you for your attention to this matter.
JMC:ap
cc: Dee Ann Scarlato (w/o encl.)
Douglas C. Yohe (w/o encl.)
Post Office Box 825 · Harrisburg, PA 17108-0825
4720 Old Gettysburg Road, Suite 101 · Mechanicsburg, PA 17055 · (717) 761-1880 · FAX (717) 761-2286
7 Great Valley Parkway, Suite 22I · Malvern, PA 19355 · (610) 251-6985 · FAX (610) 407-9265
3000 Atrium Way, Suite 251 · Mt. Laurel, NJ 08054 · (856) 231-5351 · FAX (856) 231-534I
Maryland Telephone: (410) 727-2810
83168.1
P.O. Box 825 · Harrisburg, PA 17108-0825
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
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 002560
SCARLATO DEE ANN
8 RUSSIAN OLIVE DRIVE
ETTERS, PA 17319
........ fold
ESTATE INFORMATION: SSN: 166-20-2968
FILE NUMBER: 2103-021 2
DECEDENT NAME: HARTMAN JOAN C
DATE OF PAYMENT: 05/12/2003
POSTMARK DATE: 05/09/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 02/18/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $12,492.44
REMARKS:
TOTAL AMOUNT PAID:
C/O LATSHA DAVIS & YOHE, PC
2,492.44
SEAL
CHECK# 118
INITIALS: CW
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REGISTER OF WILLS
CUMBERLAND COUNTY, PENNSYLVANIA
INVENTORY
Estate of HARTMAN, JOAN C.
also known as
,, Deceased
No. 21 03 0212
Date of Death 02/18/03
Social Security No. 166202968
Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We
vedfy that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities.
Name of
Attomey:
I.D. No.:
Address:
DOUGLAS C. YOHE
42982
P.O. BOX 825
HARRISBURG PA 17108-0825
Personal Representative:
DEE ANN SCARLATO
Dated
Telephone: (717) 761-1880
Descdption
1999 BUICK PARK AVENUE VIN#1G4CW52K5X4617531
MISCELLANEOUS PERSONAL PROPERTY
(Attach Additional Sheets if necessary)
Total
Value
10,700.00
100.00
10,800.00
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
REGISTER OF WILLS
CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: JOAN M. HARTMAN a/k/a JOAN C. HARTMAN
Date of Death: 2/18/03
Will No. 2003-00212 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 3/11/03 ·
Name Address
DEE ANN SCARLATO
8 RUSSIAN OLIVE DRIVE
ETTERS
PA 17319
JEFFREY L. HARTMAN
8767 APPLEKNOLL STREET
MASSILLION
OH 44646
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
NONE
Date:
Capacity:
Signature
Name: DOUGLAS C. YOHE
Address: 4720 OLD GETTYSBURG ROAD
MECHANICSBURG, P/~ 170~
Telephone(761 ) - 1880
X
Personal Representative
Counsel for Personal
Representative
/~/*./.~ ?_
/
BUREAU OF INDIVIDUAL TAXES
TNHERITANCE TAX DTVZSTDH
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
DOUGLAS C YOHE
PO BOX 825
HARRISBURG
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
~c~. ~ :i_ DATE
ESTATE OF
DATE OF DEATH
'0~ ~.I ]9 ~1 :~ FILE NUHBER
· JUi~ COUNTY
ACN
06-09-2005
HARTHAN
02-18-2005
21 O$-OZIZ
CUHBERLAND
101
Amoun'l: Reei~dced
REV-I;I~? EX AFP
JOAN C
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGTSTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~m~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-15~7 EX AFP (01-03) NOTICE OF ZNHERTTANCE TAX APPRATSEHENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HARTHAN JOAN CFTLE NO. 21 05-0212 ACN 101 DATE 06-09-200~
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~a (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (2)
~. Closely Held S~ock/Par~nershlp In~ares~ (Schedule C) ($)
~. Mor~gages/No~as Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E)
6. Jointly O~ned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabili~ies/Liens (Schedule Z) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
10/800.00
.00
.00 NOTE: To insure proper
.00 credi~ ~o your account,
.00 subei~ ~he upper portion
.00 of ~his for, NL~h your
~ax payment.
Z9q./080.0q
$0q,880.0q
7,q17.17
5.2ql .95
(11)
(12)
12.&59.12
292,220.92
15.
NOTE:
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Na~ Value of Es~a~e Sub.iac~ ~o Tax
zf an assesswent ~as issued previously, lines 14, 15 and/or
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of Line 1~ a~ Spousal ra~a
16. Amoun~ of Line 1~ ~axable a~ Lineal/Class A ra~e
17. Aeoun~ of Line 1~ e~ S:Lbling ra~e
18. Amoun~ of Line 1~ ~axable a~ Collateral/Class B ra~e
19. Princi)al Tax Due
TAX CREDITS:
PAYMENT RECETpT DTSCOUNT
DATE NUHBER INTEREST/PEN PAID (-)
05-09-Z005 CDOOZ560 657.50
(15) .00
(1~) 292,220.92
16, 17, 18 and 19
(1.;) .00 X O0 :
(16) Z92,Z20.gZ x OR5=
(17) . O0 X 12 []
(16) .00 x 15 =
(19)=
AMOUNT PA/D
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
1z,qgz.qq
.00
15,lq9.9q
.00
.00
15,lq9.9q
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
13,1q9.9q
.00
.00
.O0
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT 1S REgUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
Estates of decedents dying on or before December 1Z, 1981 -- 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):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST=
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S.
Section 91q0).
Detach ihs top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGXSTER OF NXLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available et the Office
of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special Iq-hour
answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~q7-3010 (TT only).
Any party in interest not satisfied with the appraisement, alloeancs, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011j 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 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dscedent's death, a five percent (51) 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 and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you could appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith 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, 1981 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 198Z ail1 bear interest et a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .0005q8 1987 91 .O00Zfi7 1999 7Z .00019Z
1983 161 .000q38 1988-1991 11Z .000301 ZOO0 8Z .000119
198~ 11Z .000301 1991 91 .OOOZ~7 2001 91 .0002~7
1985 132 .000356 1995-199~ 72 .000192 ZOOZ 62 .O0016q
1986 101 .00027~ 1995=1998 91 .O00Zq7 Z003 5X .000137
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent · JOAN C. HARTMAN a/k/a JOAN M. HARTMAN
Date of Death · 2/18/03
Will No. 2003-002.12
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'
State whether administration of the estate is complete'
Yes × 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:
account with the Court ?
Did the personal representative file a final
Yes
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.
Date' 8/12/03
Signature
DOUGLAS C. YOHE.
Name (Please type or print )
P.O. BOX 825
HARRISBURG PA
Address
17108-082[i
(717) 761- 1880
Tel. No.
Capacity'
Personal Representative
Counsel for personal
representative
RECEIPT, RELEASE AND
REIMBURSEMENT AGREEMENT
WHEREAS, by that certain Revocable Living Trust Agreement dated January 22,
1998 (the "Trust" or "Trust Agn'eement" as the context requires) Dean S. Hartman and
his wife Joan C. Hartman, as Settlors and Trustees, created joint trust interests for
themselves and an individual trust interest for the survivor of them (the "Resulting
Trust Estate");
WHEREAS, the said Dean S. Hartman predeceased Joan C. Hartman;
WHEREAS, upon the death of Joan C. Hartman, the Trust Agreement appointed
Jeffrey L. Hartman and Dee Ann Scarlato as Joint Successor Trustees and directed that
the Resulting Trust Estate, after payment of certain expenses, be divided equally
between Jeffrey L. Hartman and Dee Ann Scarlato;
WHEREAS, the said Joan C. Hartman departed this life on February 18, 2003,
having first made her Last Will duly executed on June 29, 2001 with Codicil dated
November 14, 2002;
WHEREAS, by her aforesaid Last Will, Joan C. Hartman named Dee Ann
Scarlato and Jeffery L. Hartman as Co-Executors of her estate;
WHEREAS, on February 27, 2003, Jeffery L. Hartman renounced his appointment
as Co-Executor of the Estate of Joan C. Hartman, Deceased (the "Estate");
WHEREAS, Letters Testamentary for the Estate were duly issued by the Register
of Wills of Cumberland County, Pennsylvania, unto Dee Ann Scarlato on March 7, 2003;
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WHEREAS, Dee Arm Scarlato has gathered tile probate assets of the Estate and
paid all known outstanding Estate obligations including the Pennsylvania Inheritance
Tax allocable to both the assets of the Estate and the Resulting Trust Estate;
WHEREAS, Jeffrey L. Hartman and Dee Ann Scarlato as the Joint Successor
Trustees under the Trust Agreement have concluded their administration of the Trust
and have agreed to a distribution between themselves of the remaining funds in the
Resulting Trust Estate (after payment of all known outstanding'c~bligations of the Estate
and the Pennsylvania Inheritance Tax);
WHEREAS, Jeffrey L. Hartman and Dee Aim Scarlato, as the Joint Successor
Trustees and beneficiaries under the Trust Agreement, desire to waive a formal
accounting of the Trust and execute mutual releases of each other regarding the
administration of tile Trust;
WHEREAS, Jeffery L. Hartman desires to waive a formal accounting and audit of
the Estate and execute a release of Dee Arm Scarlato regarding her administration of the
Estate;
NOW, THEREFORE, Jeffrey L. Hartman and Dee Ann Scarlato, each intending to
be legally bound, agree as follows:
1.) The formal accounting of the Trust and the Estate is hereby waived.
2.) The distributions and/or assets that Jeffrey L. Hartman and Dee Ann
Scarlato have each previously received from the either the Trust or the Estate are hereby
accepted as full and final satisfaction and payment of all assets, income or sums of
money to which that party is entitled from either the Trust or the Estate.
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3.) Each party, for himself/herself and their respective heirs, executors,
administrators and assigns, does hereby remise, release, quit-cia-ira and forever
discharge the other of and from any and all actions, suits, payments, accounts,
accountings, claims, and demands whatsoever, by reason of administration of either the
Trust or the Estate.
4.) Each party shall indemnify and hold harmless the other, whether
individually or in a representative capacity as Trustee of the Trust or Executrix of the
Estate, from any and all claims, loss, liability, or damage (including attorneys' fees and
court costs) which either party may suffer, or to which either party may be subjected by
reason of administration of the Trust or the Estate and distribution of both the Trust and
Estate assets without court approval or a final accounting. Should any liability, claims,
demands, suits, or causes of action become known or fall due against either the Trust or
the Estate after the signing of this Agreement, each of us shall equally be responsible for
any and all such liabilities, claims, demands, suits, or causes of action and we agree to
satisfy any and all such liabilities, claims, demands, suits, or causes of action, up to the
amount of the total distributions and/or assets received from either the Trust or the
Estate, upon written demand of the party against whom the claim is made.
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IN WITNESS WHEREOF, and intending to be legally bound hereby, the parties
hereto have executed this Agreement as of this 2 ~' ~-t day of ~5~"'~ /7 ,2003.
WITNESS:
WITNESS:
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/JEI~F~EY L. HARTMAN
DEE ANN SCARLATO