HomeMy WebLinkAbout09-09-11 1505610140
REV-1500 EX (01-10)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601 INHERITANCE TAX RETURN County Code Year File Number
Harrisburg, PA 17128-0601
RESIDENT DECEDENT 2 1 1 0 0 1 2 3 1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 8 5 3 8 6 2 0 5 1 2 1 1 2 0 1 0 0 6 1 6 1 9 5 1
Decedent's Last Name Suffix Decedent's First Name MI
S M A R T I I I B E N J A M I N H
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
S M A R T L E S L I E E
Spouse's Social Security Number
THIS RETURN MUST BE FILED I N DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
Q 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
4. Limited Estate ~
4a. Future Interest Compromise (date of ~ prior to 12-13-82)
5. Federal Estate Tax Return Required
D
OX 6
d
t Di death after 12-12-82)
.
ece
en
ed Testate ~
(Attach Copy of Will) 7. Decedent Maintained a Living Trust
A 8. Total Number of Safe Deposit Boxes
(
ttach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
D A V I D H R A D C L I F F E S Q 7 1 7 2 3 6 9.3.1. A
R 0 A D
~~
First line of address
1 0 1 1 M U M M A
Second line of address
S U I T E 2 0 1
City or Post Office
L E M O Y N E
R.1~LLS USE ~RLY , ~--~
t ~ ._L. ~ i ~ ~ 1_.
',j~ t!-J
' ~ ~° ~:, 7
:~ r,,.a 'ri _
,~~ ~ r... r. /~
DATE FILED °=`~~~
State ZIP Code L
P A 1 7 0 4 3
Correspondent's a-mail address: DHRAD(aaIX.NETCOM.COM
unaer penarties or peryury, 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, coned and complete. DeGaration reparer other than the personal representative is based on all information of which preparer has any knowledge.
S N RE OF PERSON NSIBL OR FILING RE URN DA E
~~ ~l~ ~„
5930JMICHAELC~ DRIVE ~ ENOLA PA 17025
SIGN FBGG>C~~/t~~ T~~ RJ '~TIVE o / d /~1n~.
~~
VVI\VVV ~+~
1011 MUMMA RD #201 / LEMOYNE PA 17025
PLEASE USE ORIGINAL FORM ONLY
L 1505610140
Side 1
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1505610240
REV-1500 EX
Decedent's Name: BENJAMIN H • SMART I I I
Decedent's Social Security Number
1 8 5 3 8 6 2 0 5
RECAPITULATION
1. Real Estate (Schedule A) ........................................... 1 • •
2. Stocks and Bonds (Schedule B) ...................................... 2. 6 5 1 3 5 • 0 3
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... ;I. •
4. Mortgages and Notes Receivable (Schedule D) .......................... 4. •
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2 1 6 5 0 . 0 0
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 3 4 8 8 8 7. 5 0
7. Inter-Vivos Transfers 8 Miscellaneous N n-Probate Property
(Schedule G) ~ S
Billi
t
R
d
epara
e
ng
equeste
....... 7.
8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 4 3 5 6 7 2 . 5 3
9. Funeral Expenses and Administrative Costs (Schedule H) .................. fi. 6 6 7 1 • ~ 2
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 1C1. •
11. Total Deductions (total Lines 9 and 10) ............................... 11I . 6 6 7 1 . 7 2
12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 4 2 9 0 0 0 . 8 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 4 2 9 0 0 0 . 8 1
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .0 4 2 9 0 0 0 8 1 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 0 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. TAX DUE ................. .............................. ..... .. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610240 1505610240
0. 0 0
0. 0 0
0. 0 0
0. 0 0
0. 0 0
D
J
REV-1500 EX Page 3
Decedent's Complete Address:
0.00
DECEDENT'S NAME
BENJAMIN H. SMART, III
_
STREET ADDRESS
5930 MICHAELE DRIVE
CITY
ENOLA STATE
PA ZIP
17025
Tax Payments and Credits:
~~ Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
FiNe Number
21 10 01231
Total Credits (A + B) (2)
(3)
(4)
(5)
Make check payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
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 : ...................................................................... ^ Q
b. retain the right to designate who shall use the property transferred or its income; ............................... ^
c. retain a reversionary interest; or ................................................................................................. ^
d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................................................. ^ X^
3. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ......... ^ Q
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ........................................................................................... ^ 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[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 21 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 percent [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 percent, 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 percent [72 P.S. §9116(a)(1.3)]. Asibling 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-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
BENJAMIN H. SMART, III 21 10 01231
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1440.496471 sh Verizon Communications @$34.03125 49,021.90
2. 350.618454 sh Frontier Communications @$9.36 3,281.79
3. 444.452329 sh AT&T @$28.87 12,831.34
TOTAL (Also enter on line 2, Recapitulation) ~ a 65,135.03
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
L
ESTATE OF FILE NUMBER
BENJAMIN H. SMART, III 21 10 01231
Indude the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2002 CHEVY ASTRO VAN 4,820.00
2. 1995 CHEVY XL PICK UP 2,675.00
3. 1989 DODGE WORK VAN 700.00
4. 1975 YAMAHA MOTORCYCLE 370.00
5. 2004 SUBURBAN 4 WHEEL DRIVE 12,085.00
6. 1978 TOP LINE UTILITY TRAILER 500.00
7. 1988 SUBURBAN 500.00
TOTAL (Also enter on line 5, Recapitulation) I ~ 21,650.00
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX+ (01-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF:
FILE NUMBER:
BENJAMIN H. SMART, III 21 10 01231
If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME(S)
A. LESLIE E. SMART
JOINTLY-OWNED PROPERTY:
5930 MICHAELE DRIVE
ENOLA, PA 17025
ADDRESS
RELATIONSHIP TO DECEDENT
SPOUSE
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECEDENT'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTERESI
1. A. 9/15/74 151 SUSQUEHANNA AVENUE, E PENNSBORO TWP 116,250.00 50. 58,125.00
ENOLA, PA 17025 PARCEL ID 09-14-0832-175
Assessed Value $93,000 x 1.25 (CLR)
2. A. 6/7/78 153 SUSQUEHANNA AVENUE, E PENNSBORO TWP 121,250.00 50. 60,625.00
ENOLA, PA 17025 PARCEL ID 09-14-0832-176
Assessed Value $97,000 x 1.25 (CLR)
3. A. 8/3/92 246 N ENOLA DRIVE, E PENNSBORO TWP 114,150.00 50. 57,075.00
ENOLA, PA 17025 PARCEL ID 09-14-0832-033
Assessed Value $91,600 x 1.25 (CLR)
4. A. 9/8/81 5930 MICHAELE DRIVE, HAMPDEN TWP 304,875.00 50. 152,437.50
ENOLA, PA 17025 PARCEL ID 10-14-0842-034
AssessedValue $243,900 x 1.25 (CLR)
5. A. 4/1/85 151 SUSQUEHANNAAVE, VACANT LOT, E PENNS- 41,250.00 50. 20,625.00
BORO TWP, ENOLA, PA PARCEL ID 09-14-0832-
177; Assessed at $33,000 x 1.25 (CLR)
6. A. ALL OTHER PROPERTY NOT LISTED IN THIS
RETURN IS JOINT WITH SPOUSE
TOTAL (Also enter on Line 6, Recapitulation) I ~ 348,887 50
If more space is needed, use additional sheets of paper of the same site.
REV-1511 EX+ (10-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
BENJAMIN H. SMART, III 21 10 01231
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. THE RICHARDSON FUNERAL HOME 3,522.22
FUNERAL LUNCHEON -UNITED METHODIST CHURCH, ENOLA, PA 700.00
HONORARIUMS -MINISTER, ORGANIST, SOLOIST 300.00
B
2.
3.
4.
5.
6.
7.
8
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
Attorney Fees: RADCLIFF LAW OFFICE, P.C.
Family Exemption: (If decedenPs address is not the same as daimant's, attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
FILING FEES
ADDITIONAL PROBATE FEE
1,830.00
169.50
30.00
120.00
TOTAL (Also enter on Line 9, Recapitulation) I $ 6,671 72
If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+ (01-10)
Pennsylvania ~ SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF:
FILE NUMBER:
BENJAM IN H. SMART III 21 10 01231
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Indude outrigght spousal distributions and transfers under
Sec. 91'(6 (a) (1.2).]
1. LESLIE E SMART Spousal 429,000.81
5930 MICHAELE DRIVE
ENOLA, PA 17025
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. 3
~r more space is neeaea, use aaaltlonal sheets of paper of the same size.
INVENTORY
REGISTER OF WILLS OF CUMBERLAND
COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA ~ SS
COUNTY OF .,~ File Number 21 10 01231 r
~ «~ °"~
Personal Representative(s) of the Estate of BENJAMIN H SMART III ~ ~C? ~~~ ; a.,,~
deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the persona~.a~_ j~'he er~ver situ~te',_'---
.,,~: -
and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed ~srt~ each_item of sand ~~:
inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real egt~t~'ii~~ide of the a =-
Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. ' a
"' r-^`"3
-".~ . '_
~, _ ~.~
1 verify that the statements made in this Inven- '
tory are true and correct. I understand that false state- - ~~-~-
ments herein are made subject to the penalties of lie E Smart
18 Pa. C.S. § 4904 relating to unsworn falsification to
authorities.
Attorney -- (Name) David H Radcliff, Esq. (Supreme Court I.D. No.) 25483
(Address) 1011 Mumma_Road #201 Lemoyne PA 17043
(Telephone) 717 236-9318
DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. N0
12/11/2010
5930 Mlchaele Drive
Enola
PA 17025 ~ 185-38-6205
FIGURES MUST BE TOTALED
2002 Chevy Astro Van
1995 Chevy XL Pick Up
1989 Dodge Work Van
1975 Yamaha Motorcycle
2004 Suburban 4 Wheel Drive
1978 Top Line Utility Trailer
1988 Suburban
(Attach additional sheets as needed)
4,820.00
2,675.00
700.00
370.00
12,085.00
500.00
500.00
TOTAL: ~ _ 86,785.03
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. (See 20 Pa. C.S. ,¢ 3301(b))
Form RW-09 rev. 10.13.06
~~~
Continuation of Inventory
BENJAMIN H SMART, III 21 10 01231
Decedent Name Pa e 1 File Number
Description of Inventory
1440.496471 sh Verizon Communications @$34.03125 49,021.90
350.618454 sh Frontier Communications @$9.36 I 3,281.79
444.452329 sh AT&T @$28.87 I 12,831.34
Subtotal S 65,135.03
Grand Total S 86.785.03
THE
LAST WILL AND TESTAM
ENT
OF
BENJAMIN H, SMART III
4',
KNEW ALL MEN BY THESE PRESENTS, that I B
5930 Mlchaele Drive, Enola Cumberland Coun pe ENJA.MIN H. SMART III, of
tY, nnsylvarua, being in good health and of
sound and disposing memory, do hereby make, declare an
Testament, hereby revoking all former Wills and d publish thus as my Last Will and
Codicils heretofore made by me.
Article First
Payment of Debts and Tax Allocation
I direct that all of my debts not barred by the statute o '
funexal expenses costs of a f limitations, expenses of my last illness,
dministr'ation and claims allowed in the a
shall be paid by my Executor hereinafter named, from st~'ation of my estate
be found convenient. my estate as soon after my decease as shall
All estate, inheritance and death taxes, excludin an
from my death shall be paid without ap ortionme Y generation-skipping transfer tax, resulting
Notwithstandin an p nt and without reimbursement from any person.
g ything to the contrary in this Will, no death taxes a
death shall be allocated to or paid from the Marital Tru p gable as a result o f my
and qualifying for the federal estate tax marit~ de st or from any assets passin to m
duction unless my Executor ha Y spouse
other assets available to my Executor. s first use~all
._,.
~~
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Article Second '~~^~
c°~~'
My Children .~ =~ ~?
N
I am married to LESLIE E. SMART. All references in ~
tlis Will to "my spouse" are to her.
The names of my children are;
I~GAN E. SMART, LINDSEY M. SMART, HILAR
SMART. Y J. SMART, and KELSEY D.
.) f; ~ .\
~,_
~.
-;
_ __ _,~
~.:
._ --~,
_ ,: -~
~..~~_. I
-.~
« n" are to these four children. All references in this Will
childre
All references in this Will to my
"m descendants" are to my children and their descendants.
to y
Article Third
• 'on of m Tangible Personal Property
Distribute y
"ewel clothing, household furnishings and fixtures., chinaware,
I give and bequeath my J rye
art books, automobiles, sporting goods, artifacts relating to my
silver, photographs, works of ,
articles of household or personal use (not including cash,
hobbies, and all other tangible
" h an existing insurance thereon, to my wife, LESI CIE E.
securities or trusts), together wit y
30 days. Should my wife, LESLIE E. SM• ART, not be
SMART, if she survives me by thirty ( ) m ' ewelry, ~ ;,lothing,
-first (31st) day after my death, I give and bequeath y J
living on the rty
hoto a hs, works of art, be Woks,
household furnishings and fixtures, chinaware, silver, p ~ p e articles of
ds artifacts relating to my hobbies, and all other tangibl
automobiles, sporting goo
cludin cash, securities or trusts), together with a~zy existing
household or personal use (not in g • h I shall lace with my `'Nell, to the
' surance thereon, as set forth in separate memoranda, wluc p ~ ed to be a
in
' ated. It is my intention that the memoranda shall not be con.
persons therein design
ven thou h the memoranda are executed after this Will. If
revocation of my Will in any respect, e g
the date of my death, I give and bequeath my jev'eh'Y~ clothing,
such memoranda does not exist on hoto a hs, works of art, bo Mks,
household furnishings and fixtures, chinaware, silver, p ~ p e articles of
oods artifacts relating to my hobbies, and all other tangibl
automobiles, sporting g ~ existin
se not including cash, securities or trusts), together with ar..y g
household or personal u
GAN E. SMART, LINDSEY M. SMART', HILARY J.
' insurance thereon to my children, ME
T to be divided among them as they may age ee in as nearly
SMART, and KELSEY D. SMAR ~ e the shall make ;;elections in turn
e ual shares as possible, per stirpes. If they are unable to afire y
q e ual as
first until the dollar value of the items selected is as nearly q
with the oldest going
possible.
,~.~~~ z
Article Fourth
Creation of Marital and Famil Tr
y usts
If my spouse survives me, my Executor shall
estate as follows: distribute the rest, residue and remainder
of my
Section 1. My Executor shall divide the re
trusts, to be known as the Marital Trust and ~ Fining sets of my Estate into two separate
amily Trust.
a• The Marital Trust shall be the fractional share o
determined as follows: f the property of my estate
1 • The numerator of the fractional share s.h
if allowed as a marital deduction, would resul all be the smallest amount which,
bean tin the least possible federal estate tax
g payable as a result of my death, after allowin for th
federal estate tax (after taking into account ad'u g e unified credit against
determined for federal estate tax J sted taxable gifts, if any) as finally
purposes, and the credit for state death taxes (but onl
to the extent that the use of this credit does not re
taxes paid), quire an increase in the state death y
The numerator shall be reduced by the value for
interest in property that qualifies for the f ~ federal estate tax purposes, of an
ederal estate tax marital deduction and vv
passes or has passed from me to my spouse other than hich
under this Article Fourth,
2• The denominator of the fractional share s
finally determined for federal estate tax hall consist of the value, as
under this Will. pm'poses, of all of the property o f my estate
b• The Family Trust shall consist of the balan
ce of the property of my estate.
Section 2. My Executor shall have com let
my estate between the Marital and Family Trusts thorny to make allocations of the pro ert
discretion, make allocations in cash or in kin My Executor ma in its sole p y of
thereof between the two trusts. y' and absolute
d, in undivided interests, or in any ro o
P p rtion
a• My Executor shall not allocate any pro a or
the Marital Trust which would not uali p ~ the proceeds from any property to
my estate, q ~' for the federal estate tax marital deductio
n in
b• My Executor shall not allocate an
y policies of life insurance insuring the life of
my spouse to the Marital Trust.
.~
>~
. 3
cient assets qualifying for the marital d eduction
c, To the extent that there are insuffi a ding to the Marital Trust shall be
11 fund the Marital Trust, the amount of th
to fu y
reduced accordingly.
ast cin to the
. ' ns necessary to determine the amount P i e g ate tax
~ making the computatio
Section 3. e those values as finally determined for fe era.
Marital Trust, my Executor shall us
purposes. •n kind to the Marital Trust shall be varied at its
tat p oses. However, in no f ,vent shall
a, Property conveyed or assigned i e tax urp
value as finally determined for federal es the date or dates of distribu~:ion be less
roe on a h a of
the aggregate value of the cash and P P
'tal Trust as finally determined in Section 1, Paragr p
than the amount of the Mari
this Article Fourth.
what ro erty shall be allocated to tl~ e Marital
b, When making the decision as to P P
the tax consequences and advisability o' ~ allocating
Trust, my Executor shall consider
. ro erty on which a tax credit is ava Table, or
property' subject to foreign death ~~ P decedent under applicable incorn~ or estate tax
roperty which is income in respect of a
P
laws.
el my Trustee, at
have the absolute and unequivocal right to comp
tion 4. My spouse shall e held as . an asset of the M, irital 'T'rust to
Sec non roductive prop ~' Trustee.
any time, to convert any P delivered to my
o e .This right shall be exercised in writing
productive pr P rty roe or ower
onion of any interest in p p rtY P
My spouse may disclaim all or any P Ouse's benefit, under t his trust within
Section 5. rising to my spouse, or for my sP
with respect to pro ~ ~'onditions permitted by law.
the time and under u~.lified refusal to
e exercised by delivering an irrevocable and unq
My spouse's disclaimer may b h interest or power to my Trustee or Executor.
accept all or any portion of su
ct to all or .any portion of the ~ iarital Trust, the
f m souse exercises this disclaimer ~~Famil Trust.
I y P
interest so disclaimed shall be added to the y onion of
' er with respect to my spouse's interest in all or any p
s Ouse exercises this disclaim shall be disposed of under this ~ dill as though my
If my P the interest that is disclaimed
the Family Trust,
spouse had predeceased me
My Trustees shall hold, administer, mans
follows: ge and distribute the assets of the Mal-ital
Trust as
Section 1. My Trustee shall pay to or a
my spouse's lifetime, all of the net income fro ly for my spouse's benefit, at least annuall
m the Marital 'Trust. Y during
Section 2. My Trustee shall pay to or a
principal of the Mas-ital Trust as my s ouse p1Y for my spouse's benefit such amo~ts
shall be placed on my spouse as to either the may at any time request in writin , from the
amount of or reason for such invasi n No limitation
Section 3. of principal.
My Trustee may also distribute to or for
principal of the Marital Trust as my Trustee mY spouses benefit as muc
necessary or advisable for my spouse's health ~ in its sole and absolute discretion, shall h of the
maintenance, education and su consider
pport.
My Trustee shall not take into consideration
outside of the Marital and Family Trusts under any income or resources of my spouse vv '
this Wlll. loch are
Section 4. My spouse shall have the unli '
a valid last will and testament or by a valid m ~ and unrestricted .general power to a
accrued and undistributed net income of the M g trust agreement, the entire princi alpoint, by
exercising this general power of appo~tment marital Trust as it exists at m p and any
y spouse shall specifically re er o tie's death. In
My spouse shall have the sole and exclusive ri s Power.
ght to exercise the general power of a
This general power of appointment s e ' pp°mtment.
to my spouse's o p cificallY giants to my spouse the right to a
wn estate. It also specifically giants tom sous Ppoult property
property among persons, corporations, or other entitle Y p e the ri ht to a
such terms and conditions, whether outri t sin equal or unequal pro orti pp°int the
gh or in trust, as my spouse may elect. p ons, and on
Section 5. The Marital Trust shall teimina
administer the unappointed balance or remaind a at my spouse s death. My Trustee shall
er of the Marital Trust as follows:
a• My Trustee may, in its sole and absolute disc '
expenses: retlon, pay for the following
The expenses of the last illness, funeral, and c
remation of my spouse.
The expenses of administering my spouse's es
tate.
Article Fifth
Administration of Marital Trust
df/ r
s a able by reason of my spouse's death,
inheritance, estate, or other death taxe p Y
Any enalties thereon.
together with interest and p
asonable and prudent, coordinate yr ith my
My Trustee shall, to the extent that rt is Telze ex enses and taxes resulting from my
Ouse's ersonal representative to nunim p
sp p
spouse's death. tion at
States Treasury Bonds eligible for red emp
b, If the Marital Trust holds United fate tax, my Trustee shall redee m the '
a ent of the federal es estate tax due by reason °f my spouse s
the face amount in p Yn' s to pay anY federal
bonds to the extent nec ary
death.
Trustee's discretion, it is my desire tY .at my
c, Without in any way limiting my a ~ ents can ~ e satisfied
an ayments under this Section if those p Yin
Trustee not make Y p
of m spouse outside of the Marital Trust.
from assets Y
the Marital Trust shall bE; administered
una ointed balance or remainder of
Section 6. The Pp
as provided in Article Seventh.
Article Sixth . Trust
Administration of Family
distribute the assets of the I amily Trust as
shall hold, administer, manage and
My Trustees
follows: souse, uarterl
for the benefit of my p ~ ~t least q Y
My Trustee shall pay to, or apply Trust.
Section 1 e all of the net income from the Fanuly
during my spouse s hfetim ,
the benefit of my spouse as much of the
Trustee may also distribute to or for
Ole and absolute discreticj n, shall consi er
Section 2• My Trustee, m its s
Trust as my education and support•
principal of the Family
ss or advisable for her health, maintenance, i referably make
nece ary Trustee shall p
rinci al to my spouse, my thereafter from
~~ discretionary distributions of p P
In m g Marital Trust until it is exhausted, and or. y
all distributions of principal from the
the Family Trust. Trustee shall not
Trust, my
wer to remove a Trustee of this FamaY n any mariner discharge my
If my spouse has the po Trust that woul
of the principal of the Fam11Y Trust.
distribute anY of the Family
s Ouse's legal obligation to a beneficiary
p
~~~ --- 6
Section 3. On the last day of any calend
have the noncumulative right to withdraw fro year' if my sp°use is then livin
to the m the principal of the Family Trusgt~ ~ am °use shall
greater of $5,000 or 5 percent of the then market value °unt equal
of the principal of the Family Trust.
Without in~ any way limiting the noncumula '
pursuant to this Section, I suggest that this ri htvn right of my spouse to withdraw
Trust are exhausted. g of be exercised until the assets of th principal
Marital
All requests for principal distributions pursuant t
Trustee. o this Section shall be in writing delivered
to my
Section 4. My spouse shall have the to
of the principal and undistributed income rem~entary limited power to a
their spouses and charities u Wing in the Family Trust am int all or any portion
q alified under Section 2055 of the Internal Reve ong my descendants,
nue Code.
My spouse may not exercise this testamen
herself, her estate, her creditors, or the creditor limited power of appointment to a
testamentary limited power of appointment to s °f her estate. 1VI s Ppoint to
Y pouse may not exercise this
the applicable local law, can be validly exercisereate another power of appointment that
interest in such roe d so as to postpone the vestin o f an 'under
P p rt3' fora .period ascertainable without regard to th g Y estate or
the first power; furthermore, my spouse is ro ~ e date of the creatio
absolute ownership or power of alienation o hibited from exercising the power to sus e n of
regard to the date of the creation of the first o f the property f®r a period ascertainablep nd ~e
p wer. without
I intend that this testamentary power of a oin
general power of a PP trnent be a limited power of appointment and n
ppointment as defined in Section 2041 of the Internal R of a
evenue Code.
Section 5.. The Family Trust shall
terminate at the death of my spouse and m Trus
hold and administer the unappointed balance
undistributed net income, under the Articles °f the Famil Trust includin ~ tee shall
which follow. y g Y accrued and
Article Seventh
Creation of Shares for Children
Section 1. If my spouse does not survive m
wheresoever situate and of whatsoever nature ~ all the rest, residue and remainder of m e
Article, shall be distributed in equal shares tom and any prOpe~' specifically directed to state
SMART, HILARY J. SMART, and Y children MEGAN E. SMART, LINDSE this
KELSEY D. SMART, per stirpes. Y M'
,~~~
Article Eighth
istration for Minor Beneficiaries
Adman
rustee's Discretion to Keep Property in Trust
Section 1. T is under 21 years
utable to a beneficiary when the beneficiary or shy; attains 21
If any trust property becomes distrib eneficiary's share in a separate trust until
of age, n1Y Trustee may retain that b
and administered and distributed, as follows:
years of age,
e benefit of the beneficiary as much of the net
Trustee shall apply to or for th
a. My retan,
as m Trustee, in its sole and absolute disc;, and
income and principal of the trust Y
or the beneficiary's education, health, maintE;nance,
deems necessary or advisable f
support• Trustee
s of income and principal under this Article, my an
In n1a~ng any distribution
. into consideration to the extent it deems nece ~ssarY ise
shall be mindful of, and take wh lch ar
. me and principal available to the beneficiary
additional sources of inco
outside of this trust.
fici shall be accumulated and added to
An net income not distributed to a bene ~'
y
principal.
st ro erty to a beneficiary when ~ ne or she
b, My Trustee shall distribute the tru p P
attains 21 years of age
ete distribution of his o r her trust, the
a beneficiary should die before the compl distributed to s.ich persons,
c. If roe shall be
rust shall terminate and all of the mist P p ~ fici 's own estate, in the manner in
t the bene asY
co orations, or other entities, including
~ shall elect.
which the beneficiary
the beneficiai y by either a
ower of appointment must be exercised by cifically, refers to this
This general p
t or last will and testament, either of which spe
valid living trus
power of appointment.
ointment is not exercised, my "Crustee shall
To the extent this general power of app
to the then living descendants c -f the beneficiary,
distribute the remaining trust property
per stirpes.
If the beneficiary has no then livin
remaining trust property tom g descendants, my Trustee shall distri
Seventh of this Will. Y then living descendants in accord Bute the
ance with Article
If there are no then living beneficiari
distribute the remainin es under Article Seventh m
g trust prope ~ Y Trustee shall
rt3' as provided in Article Ninth of this
Will.
d• MY Trustees ma
Y make Payments to or on behalf of an
beneficiary of any trust hereunder bu Y person who is the
tin no event, however, shall payments
.any creditor or other such person because of
and any such claim m anticipation of a be made to
ade by way of anticipation by the ben P Yment by the beneficiary,
validity or legal effect. ~ efici
ary shall be of no
e• My Trustees, at
their discretion, may exhaust all of th
carrying out the purposes of this trust and a Principal and income in
so small as to make it impractical or should the amount held in
amount in host, the T economicall trust be or become
rustee ma Y u~easible to continue holding said
directly to the benefici Y' at their discretion, pay the total
ary or to a parent or am°unt of said trust
amount in a savings account for the bene Mardian of said benefici
age. fit of said minor until said ~ or place said
minor becomes of
Section 2.
more of the folly Trustee may make the distribuei .
owing ways: ons called for in this
Article in any one or
Directly to a beneficiary.
To persons, corporations, or o
ther entities for the use and benefit o
To an account in a co f the beneficiary.
in a form reserving the title ial bank or savings institution in the
corporation, or other entity for he usement, and custody of the account tf the benefici
o a suitable ~' or
and benefit of the beneficiary, person,
~ any prudent form of annuity arch
P ased for the use and benefit of the ben
To any person or duly licensed f nan efici~y.
under the Uniform Transfers to vial institution, includin
manner allowed b Minors Act, or any similar anty Trustee, as a custodian
Y any state statute dealing with gifts or d • °f any state, or in an
individuals under a legal disabilit . Y
y istributions to minors or other
To any guardian, agent under a valid
Trustee to be responsible, and v~h power of attorne
beneficiary, o has assumed the re r onher person deemed
p sibilit by my
y of caring for the
_~
9
Article Ninth rovisions
Ultimate Distribution P f
enti entitled to receive all or ~ my p~ ho
corporation, or other ~' e rson
tune there is no person, ro erty shall be distributed to those p
If at any trust property, then that p p
my estate or any such prope~'•
heirs if I had died intestate owning b ':he laws of
should be my shall be determined y
o e ,for purposes of this Article nwealth of Pennsylvania as such laws
The distribution of pr p rty
'bution for intestate estates in the Coimmo
descent and distri
at the time of a distribution under this
are in effect
Article Tenth ent and
The Resignation, Replacemt
Succession of my Trustees
' n of my Trustees shall b ~ governed as
t resignation, replacement, and successoo
The appointmen ,
follows: RT anal MEGA E.
titute and appoint LESLIE E• Ss starve nt, without the
ction 1. I hereby nominate, cons t~s~ my Last Will and
Se
s Co_Trustees of the trusts created a of residence.
SMART a re ardless of sta
necessity for posting security g Co-Trustee
suing thirty days' written notice to ''end to all of the
Trustee may resign by g
' on 2. Any elivered to the successor Trustee, if of ~,et income from
Sects distributions
n Se~,~g, which notice is also to be andatory or discretionary
the ible to receive m
beneficiaries then elig this Will.
any trust created and
the notice shall be c elivered to tthe
all incapacitated,
is a minor or is leg y 've. such resignation shall be e: ~fect to upon
If a beneficiary al re resentati of the duties of ~ ~ trus
beneficiary s guardian °r other 1 nwledp ent of his undertaking
successor Trustee's written ackn ~ time after my death. MY
be removed by my spouse at any
rustee may e death of my spou~,,e and shall then
Section 3. Any T time after th a erson or persons
remove any Trustee ~ at any s ~,o Co-Trustees. ~ P removed
way
children may ive any T'rus~';ee being
' ate a successor Trustee so that ~ shall not be required tog made in writing and
design to remove a Trustee
o have authority h removal. Notice of removal shall f n s,~ccessor corporate
~'h ound for suc on the designation o
any reason, cauSeT°us~e and shall be effective up
delivered to the
Trustee.
es shall be replaced in the following manner:
Section 4. Truste
a• If either LESLIE E. SMART or ME
as Trustee, or cannot continue to serve fo GA.1v E. S~'IART is unwilling or una
appoint the following to be the successo r any reason, then I nominate, consti ble to serve
r Trustee in the order named: tote and
First, LINDSEY M. SMART,
Second, HILA.RY J, SMART, and
Third, KELSEY D, SMART
b• In the event that the named indiv'
Trustee, are removed or c idual trustees are unwillin or
annot continue to serve for any reasong ~e gable to Ser<,e ~
beneficiaries then eligible to receive
under the trust or trust share shall forthmandatory or discretion a rna~ority of the
with name a corporate fiduci distributions of income
Co-Trustees for all trusts, unless a co
rporate fiduci arS' so that there are two
ary would be serving as sole Trustee.
If a majority of the beneficiaries then eli '
distributions of net income under this gable to receive mandatory or discretio
removed Trustee or benefici trust cannot agree on a corporate fiduci nary
desi ~"Y can petition a court of competent jui'isdictio ~~ any
grate a corporate fiduciary as a Trustee.
n, ex paste, to
The court that designates the successor
trust created under this Will, exce t to tTrustee shall not ac uire an
a successor Trustee. p he extent recess q YJunsdiction over any
ary to name a corporate fiduciary as
Section 5. Any corporate fiduci
Trustee must be a bank or trust com ~ appointed by a court of com etent '
applicable federal or state law, p Y situated in the United States Navin t~ risdiction as a
least 2 million dollars. Such fiduciary shall have a combined g st p°wers under
capital and surplus of at
Section 6. Any successor Trustee
rights, pokers, and rivile es Whether corporate or individual sh
discretion p g ~ and be subject to all of the ob • all have all of the
~' and ministerial, as given to the on legations and duties
genal Trustees. ,both
Any successor Trustee shall be subject
successor Trustee shall be required to ex° any restrictions imposed on the on in
Trustees. amine the accounts, records g al Te1estees. No
. ,and acts of any previous
No successor Trustee shall in any wa
any previous Trustees. Y be responsible for any act or omission
to act on the part of
Section 7. Notwithstanding an o
Trustee may not exercise or Y ther provisions of this,
distribution of income or ri • participate in the exercise o f ydiLast Will and Testament, my
extent the distribution discharceSal to anyperson m screteon with respect to the
Y Trustee is legally obligated to su
g the support obligation of my Tnestee. pp°rt~ to the
Article Eleventh ild
Guardian for Minor Ch
redecease men I hereby design late and
RT, shall p
t m spouse, LESLIE E• SMA~ son and of the estate for KELSE~c D' retain
In the event tha y T as guardian of the per T ~ and said guardlan nay
appoint MEGAN E. SMAR of KELSEY D. SMAR
T for the duration of the minority
SMAR locality.
custody of our child in any
Article Twelfth for
Appointment of Egecu
LIE E. SMART, as Exe Tutor of this,
oint my wife, LES or bE. unwlllu~.g or
I hereby nonunate, constitute, and a epent that my spouse shall predecease me' oint MEGAN E.
Last Will and Testament• ~ th aid then I nominate, constitute and enpe, a s Executor of
my Executor, as afores
unable to act as my stin security regardless of state of rest reclecease me, or
o ,SMART shall p
S~gT, without necessity for p ~ the event that MEGAN E nominate, ;,onstitute and
this, my Last Will and Testament• m Executor, as aforesaid, then I i Teg~.dlE;ss of state of
or unable to act as y for posting secur ty
be unwilling .SMART, without necessity EvDSEY M.
INDSEY M and Testament. In the event that ~ ~ oresaid, .then
appoint L Last Will Executor, as of
residence, as Executor of this o be unwilling or unable to act as n1y ecessity for f osting security
SMART shall predecease me, AR.Y J. SMART, without n
to and app°mt ~' Last Will and Testame1lt• In the event
I nominate, constitu Executor of this, my Executor,
me or be unwilling or unable to act ~I.s my
regardless of state of residen all redecease ~ .SMART, without necessity
that HILARY J• SMART sh p. Dint KELSEY D
Last Will and
aid ~ then I nominate constitute and epdence, as Executor of this, my, to Executor.
as afores ~ re ardless of state of r
ostin security g herein shall be applicable to said subst Stu
for p g
Testament• All references to the Executor
Article Thirteenth ~ five and
tor's and Trustee's Adminlstra
My Execu
Investment Polders
owers and authority co aferred upon them
d Trustee shall have, in addition to the p
My Executor an additional powers and authority.
by law, the following led e an y property real or
'vate sale, exchange, lease, mortgage tatp and upon such tuns and
1, To sell at public or pri
me constituting a Port10ri of a trust or my e
personal, at any ti
' s as the Executor or Trustee shall deem w1Se• n1Ort ages, life
condition notes, real estate, g
time in such bonds, stocks, is of the corporate
money at any ro rietary mutual fun',..
2. To invest any
annuities or other securities (including p
insurance,
Executor or Trustee)
wise, without being lim ted ch propel'' real or personal, as the
or Trustee. by any statutes or rule of law re ardiExecutor or Trustee shall deem
g ng investments by the Executor
3• To retain, without incurring an li '
time o f my death, as long as they dee ability, as investments
property an Executor or Truste m it wise, and even thou h sucrope~ owned by me at the
propert e would purchase as g h Property is not the kind of
Y might violate sound diversification rin • an investment; and even thou h to
partition of the estate or P ciples; acid to make an g retain such
rata or non-pro rata. trust Propel-ty in cash or ~nd~ or pal Y division, .distribution or
yin cash and partly in kind, pro
4• To cause any securi
estate to be issued, held oror other proper, v'hich may constitut
form that title will pass by del~Ve Bred in their own n e a Portion of a trust or of my
tee, or in the name o f a nominee, or in su
ry. ch
5• To consent to the reorgarllzation co
of the assets of an co ~ nsolidation, readjustment of the financ'
Y rporation or other organ.i~tion lal structure
of a trust or of my estate, acid to take ~ the securities of which ~ or sale
°Puuon of the Executor or Trustee is nanY action with reference to .such sec constitute a portion
consolidation, readjustment or sale• to cessary to obtain the benefit of an ties which in the
given to them as owner of an exercise any conversion Y uch reor
ganization,
fiom ~ y securities constitutin privilege or subscription right
y reorgan1zation, consolidation, readjustment a portion of a trust or of m
sale, conversion or subscription to resulting
6• To Pay all costs, taxes, charges and
or of my estate, including compensation enses in connection
with the admirllstration o f a trust
corporate Trustee shall receive compensation a corporate f duci
accordance with its schedule of fee ~~ `~ corporate Executor or
for the performance of its functions
services are performed. sin effect from time to time during the hereunder in
Individual trustees are expected to se Period over which its
rve without compensation.
7• To determine what is "' and
~~
shall be final; and to income what is "principal" hereunder
purchase securities at a remi ~ and their decision thereon
premium or discount against income or P turi or discount
pnrcipal as the Executor or T'ru d to apply °r char,
stee may determin ge said
8• To borrow money from an
an Executor or Trustee hereundereforn~ firm or co
rPoration, including arty corporation acti
estate or trust hereunder; to executethe purpose of protectin ng as
promisso g and Preserving or improving my
borrowed upon such terms and conditi rY notes or other obli a '
ons as they deem advisable. g tions for amounts so
9. To employ legal counsel, account
other a ents ants, brokers, investment advisors, Gusto '
g and employees and to pay them reaso
funds held hereunder to which said co nable compensation ou deans' managers and
mpensation is attributable. t °f my estate or any
10• To .carry on an business o
they shall third Y caned or controlled b
proper, and they shall have the Y me at my death for whatever
power to do an Period of time
y and all things they deem
~dG..%~~
13
__--_ -
-- -
t li uidate or sell the busine ~s at such
o riate, including the power to close ou , q
necessary or apPr P
on such terms as to them shall seem best. r ~ income,
time and up and to state or fede
exercise any available elections with reg
ma ecutor shall, in its absolute discretioOr
11. My Executor y or ift tax law. My Ex
. e succession, g of the Internal Revenue Code of 198 the
inheritance, estat ,
er to elect under Section 2056(b)(7) i any portion of the Marital Trust or
determine wheth death, to qual fy
corresponding provision in effect at my
federal estate tax marital deduction. estate tax pad able by ffiy
Executor will elect to minimize ~ the estate tax p~ ryable in my
I anticipate that my even to
Generally, ould expect that some consideration be g
rior to the time the elec1.ion is mad e
estate • However, I w her death, especially if she should die p
on xercise of the election shall I e conclusrv
spouse s estate on of my Executor with respect to the e
The determinat
upon all affected persons.
ed to, repare and file acc~ Buntings wit r
r Trustee may, but shall not be requlr p
utor o fan trust hereunder to a succes nor T s is the
12. The Exec all of the prope1~' o y est~ to as
Court. Prior to delivering rinci al or of n1y
any ' al or complete distribution of trust pin either by a release and discharge
to making any parts re uire an approval of its accoun COUrt of competent jug ~isdiction. All
Executor or Trustee may q such trust or by a reasonable a~ torney's fees)
the beneficiary or beneficiaries of ~yand expenses (including
by aid by such trust
of the Executor's or Trust tin and approval shall be p
attributable to any such accoun g
erminate any trust hereunder at any t on
strati
stee in its sole and absolute discretion ma Toperty renders continued; adn~ ro e~y
13. The Tru a ate value of the tru p tru p p
ch termination, shall pay over the remaining anent or
it determines that the aganrd'g pon su eficiaries thereof (r~r to a p .
economically infeasible or' .proportionately, the income ben
to the income beneficiary
• an in the case of a minor beneficiary) • the Trustee
legal guards ishec .and .
der interest in such trust shall be .extingu ciar} or beneficiaries
the remain to such income be
Upon such termination,
table with respect to such trust o~ybeneficiary)•
shall be accoun
anent or legal guardian in the case o minor for such other
(or to a p thereof, or
trust, or any beneficiary
an tax in respect of any ole and absolute discre`:ion remove all or
14. To minhnize y in its s urisdiction to
ro riate, the Trustee may
ose as it deems app p s of administration of, such trust fro e c;uch trust shall be
p~ art of the propel' °f' or the situ that thereaft
any p instrument filed with the trust recordlaws of such othe r jurisdiction.
another and elect, by an
ed and governed as to administration by t e eous
construed, regulat
or desirable for the propel' and advantag
ud ment necessary estate.
15 . To do all other acts in their s ribution of a trust or of my
management, investment and di
Article Fourteenth
General Provisions
Section 1. Protective Clause
To the fullest extent permitted b law
and trust roe Y ,the interests of all the beneficiaries i
encumbe ed un~ subject to this Will, shall not be ali n the various
ess specifically authorized b enated, pledged, anticipated, assi ned sts
y the terms of this Will, g , or
Such interests, while they remain tru
claims of any creditors. st pr0pem'~ shall not be subject to le
gal process or to the
Section 2. Survivorship Presum tion
P. s
If the order of my death and my s ous '
be deemed to have survived me. P e s death cannot be established b
y proof, my spouse shall
Section 3. Changing the Trust
Sltus
After my death, the sites of an
of all of the beneficiaries then elirust under this will may be Chan ed b
Income fi-onl ~e g ble to receive mandato g Y the unanimous consent
trust. iy or discretionary distributions of
net
If such consent is obtained, the benefi '
trust sites, and shall if necess cranes shall notify my Trustee in writin
notice shall constitute removal o f esignate a successor corporate f duci g °f such change of
Trustee shall assume its duties as the current Trustee if a ~' In the new sites This
provided under PPrOpnate, and any successor corporate
this Will.
A change in sites under this Section sh
review. all be final and bindin
g, and shall not be subject to judicial
Section 4. Headings of Articles, Secti
ons, and Paragraphs
The headings of Articles, Sections an
the convenience and reference of the rd P~'abn'aphs used within this Will ar
or construction of this Will, Bader. They shall have no significance Included solely fOr
in the interpretation
Section 5. Notices
All notices required to be given in this
Will shall be made in writing b eith
Personally delivering notice to the art Y er.
P y requiring it, and securing a written rec
Mailing notice by certified United Stat eiPt, or
of the party requirin es mail, return receipt requested, to t
g notice.
he last known addrecc
the written receipt or the date of thedr~ turn
to of the notice shall be the date of normally been received via certifie
The effective da
ceived, or if not, the date it would have
receipt if re
rovided there is evidence of mailing.
P
Section 6. Delivery
oses of this Will "delivery" shall mean:
For pure
Personal delivery to any per'' °r making
ail return receipt requested to the park'
Delivery by Certified United States m
delivery. or the date c f the return
shall be the date of personal delivery
elive 11 been received via certified mail,
The effective date ofd ry
or if not, the date it would have norms y
receipt if received,
rovided there is evidence of mailing.
P
III have affixed my signat~ ue to this, n1y
T ,
I, BENJAMIN K• SM~ ' ch I have identified at the
IN ~~ESS WHEREOF' beets of paper ~ 2006.
ent, ewritten on six~,~~
t Will and Testam tyP e day of ~G
Las a e b my intials, th
bottom of each p g y
1~~~~1 .~
BE JAN ivI~.RT I1[
~~ ~;
.. ~;
~-v,,, ~
t
~,_ ,,
,: ,_~
er t ewritten pages, f:ach identified
ent consisting of this and fifteen othl ~s on this day anc. date thereof
The preceding rostrum N H• SMART II ,
e Testator, BENJ~ T III, the Testator th rein named, as
by the initials of th declared by BENJAMIN H• S~"Ruest in his presence, <<nd In the
signed, published and
Will, in the presence of us who, at hs wletrgiesses
and for hls Last
e of each other have subscribed our names a
presenc
COMMONWEALTH OF PENNSYI.V
AMA
COUNTY OF CUMBERLAl~ SS
I, BENJAMIN g, S
instrument, having been dui MART ~' Testator, whose n
y qualified according to law, do hereb sled to the attached or fore
executed the instrument as my Last Will; that I si going
volunta Y cknowledge that I signed and
ry act for the purposes therein expressed. geed it willingly; and that I si
geed it as my free and
BE A11HN g, S T .III
sue'°~ °~f rmed to and acknowled ed be
Testator the a' _ day o f ~ g fore me b
cz .,Y y BENJAIV.QN H. SMART III the
2006.
NOTARIAL SEAL
DAVID H RADCLIFF
Notary public
LEMOYNE BOROUGH, CUMBERLANp COUNTY
My Commission Expires Jun 29, 2008
COMMONWEALTH OF PENNSYI,V
ANIA:
COUNTY OF CUMBE~,AND SS
~ ~ A"%
?', '..~
Vie
witnesses whose names are signed to the att ' and ~~
according to law, do depose and ached or fore oin ~ ~ ~ '~SS~"~ ,the
say that we were present andg aW ~ment, being duly qualified
instrument as his Last Will; that he si ed
for the u gn wlllin 1 estator sign and execute the
P rposes therein expressed; that each of us in the that he executed it as his free and vo
as witnesses; and that to the best of our knowle Lunt
hearing and sight of the Testator si ~' act
of age, of sound mind and under no constra' dge the Testator was. at that time geed the Will
int or undue influence. e1ghteen or more years
.~
worn or affi d to and subscr' -~
1~4 ~~//~it/yG~ ~~~~ ibed to before me by
~' ,witnesses, this ~ ~~`-
NOTARIAL SEAL
DAVID H RADCLIFF
LEMO Nat°fy public
YNE BOROUGH, LUMBERLA-Vp COUNTY
n/-y Commission Expires Jun 29, 2008
. _ f[
c c ~ ~ ~~~
Nota ~~~~ AL
ry Public )
l7
3~~~~ ~ /~~c~~i~
day o f ~~ ~ and
2006.