HomeMy WebLinkAbout11-02-11Ex(o,_,~, _ 150561a143
REV-1 ~OQ :;~ OFFiciAL usE ONLY
PA Depattrrtent of Revenue pg~y
BUn38U of Individual Taxes aErNIrNEN10F REVENUE ~~' sar FYe Number
PO Box.2aofiol INHERITANCE TAX RETURN 21 10 012 2 0
Harrisburg, PA 17128-0607 RESIDENT DECEDENT
ENTER DECEDENT MIFORMATION BELOW
Social Security Number Date of Death Date of Birth
054 14 1714 11 18 2010 08 29 1917
Decedents Last Name
CHOMYN
Suffix Decedent's First Name
PETER
(If Applicable) Enter Surviving Spouse's Irrformation Below
Spouse's Last Name Suffix 5pouse's First Name
CHOMYN BERTHA
Spouse's Social Security Number
TWIS RETURN MUS? BE FILED IN DtiPLICATE WITH THE
REGISTER OF WILLS
FILL fN APPROPRIATE OVALS 89.OW
^ 1. Origirtai Return ® 2. Supplemental Return ^ 3. Remainder Return {dace of death
prtix to 12-13-82)
MI
J
MI
M
^ 4. Umited Estate ^ qa. Fuwre Intaroat Compromise ^ 5. Federal Estate lax Return Required
(dale of death after 12-,292)
® g, Decedent Died Testate ® 7, Oecedera Maintained a Living Trust ~ g. Total Number Of Safe Deposit Boxes
(Attach Copyot WN) (Attach COmPrYeo~rvTrust) ----------
^ 8. Litigation Proceeds Received ^ 10. ~ ~B„ t23,~,~ra O~i-,~-g5~~h Q 11.EIecOon to tax under Sec. 9113(A)
(Attach Sch. O)
CORI~SPtNIDENT - TH13 SECTION tIRJST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX iNFORINATION SHOl1LD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT W RING 724 836 1500
First Nna o+f address
114 NORTH MAPLE AVENUE
Second line of address
City ar Post Office State ZIP Code
GREENSBURG PA 15601
REGISTER S USE 019L;Y
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Correspondent's e-maN address:
Under pergrities o(perpry, I declare that 1 have exartt[ned this return. indtxt'mg acoompartying SChefkdes and statements, attic to the best of my knonvledge and bet'ief,
it ti; 6~ue, cxxrect and complete. DeGaraGon of preparer other than the personal representetlve fs based on atl klfarnmtlon of which prepares Etas any knowledge.
TURF {7F PERSON RESPONStaLE FOR FILING itETt1RN pA7~
%~~ ~ /~ //,,,,,,~~~T Peter J~ Chomyn 111 I c~/~7 /~ 1
AIwRESS ~'^'~'
2536 Shellburne Drive, yVexfol,~, PA 15090
crnRGR V1 ~~RCr1IVC ~'~
__ ~~,\\\NNN~j'/// Robert W King !C~ -~ ~ G --~,/
114. North AAaple Avenue, Gilta~n~lburg, PA 15fi01
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
oeceaen,~s name: C H O M Y N, PETER J. 0 5 4 14 1714
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closely Hetd Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7. 9 5 , $ 2 7 . 8 3
8. Total Gross Assets (total Lines 1-7) ....................................................................... g. 9 5, 5 2 7. 8 3
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) ................................................................... ... 11. 0 . 0 0
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 9 $ , 5 2 7 8 3
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. 9 5 , 5 2 7 . 8 3
TAX COMPUTATION -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 .00 15.
16. Amount of Line 14 taxable
at lineal rate x .045 9 5, 5 2 7. 8 3 16. 4, 2 9 8. 7 5
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ................................................................................................................... .. 19. 4, 2 9 8. 7 5
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
a
Side 2
1505610243 1505610243
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
Interest
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1) 4,298.75
0.00
26.08
(4)
(5> 4,324.83
Make Check Payable to: REGISTER OF WILLS, AGENT.
k d».:.i. i 3 i.Y~".:u.. ..ls. .. .« . ~ . a i... Y .»«}jV.o-r «:..1.. '1 w..s ...BSI - S'^~. r .. .. .~ .» !:. h..1.1 ~~.: ~F ... ...» r~S_t eYi-..... f ! ~ v...x... ~
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 :.................................................................................. ~ ~z
b. retain the right to designate who shall use the property transferred or its income :.................................... ! ', '~x
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 J
receiving adequate consideration? ....................................................................................................................... ~ ~~~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.........
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 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.
Suv»r. ......~.£;::......,:w ~...:h .i..,ai ... ..'~ ?'.~i.1~. .. ~ , . ...i.,~ - .. .t r~ ~- kQ~ ~ ~~~ res.
',f~a ~. .. ~.. CS ~ } :~Y .. .. .. si'. I..F r~.:' SL. 'LFL..w .~ f .~-..
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 January 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)1. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, ether by blood or adootion.
Total Credits (A + B) (2)
(3)
REV-1500 EX Page 3 File Number 21 - 1 0 - 01220
Decedent's Complete Address:
//++ /~-
COMMONWEALTH OF PENNSYLVANIA ~ S~+HEDULE G i
INHERITANCE TAX RETURN ', INTER-VIVOS TRANSFERS ~
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY '~
--
ESTATE OF Chomyn, Peter J. FILE NUMBER
21-10-01220
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM DESCRIPTION OF PROPERTY I °~ OF
Include the name of the transferee, their relationship to decedent DATE OF DEATH DECD'S ~ EXCLUSION TAXABLE VALUE
NUMBER ~, and the date of transfer. Attach a copy of the deed fa real estate. VALUE OF ASSET INTEREST ' (IF APPLICABLE) ',
1 Cash Held at Morgan Stanley Smith Barney - ss,s2~ss '; 100% I 95,527.83
Decedent Financial Management Account held in the i~
name of Peter J. Choman Family Trust U/A/D ~ ',
11-03-1997, Account Number xxx-xxxxx-xx 255. I ;
TOTAL (Also enter on line 7, Recapitulation) ', 95,527.83
REV-1513 EX+ (11-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE)
BENEFICIARIES '~,
ESTATE OF Chomyn, Peter J. li FILE NUMBER
_ 21-10-01220
RELATIONSHIP TO SHARE OF ESTATE 'AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) I DECEDENT (Words) ($$$)
RECEIVING PROPERTY oo Not Llst Trustssls) ',
_,
- - -
I~ 'iTAXABLE DISTRIBUTIONS include outright spousal ~',
distributions, and transfers
', under Sec. 9116 (a) (1.2)]
1 ,Peter J. Chomyn III, Trustee of the Trust 100% Residue
Peter J. Chomyn Family Trust ', Estate
2536 Shellburne Dr. ' ~
Wexford, PA 15090
~,
I
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET O.OO
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PE i ER J. .~-IOiV~YN
I, PETER J. CHOMYN, of Les County, Florida, being of sound and disposing
mind anr' ^iemory, and fully aware of the uncertainties of this life, do hereby declare
this instrument to be my Last Will & Testament, and hereby revoke all prior wills and
codicils.
ARTICLE 1.
I direct that my legally enforceable debts, funeral expenses, and administration
expenses be paid as soon as practicable after my death.
ARTICLE II.
I devise the rest, residue, and remainder of my estate, of every kind, nature, and
description, which I now own, or hereafter acquire, or have the right to dispose of at
the time of my death, to the then acting Trustees of that inter vivos trust named the
PETER J. CHOMYN TRUST, dated /k~~~l`iPi1~t.,Clx'J1.1 ~~ 1997, that it is my wish
that all of the above assets pour over into that Trust; by this devise and bequest I do
not incorporate by reference the provisions of said Trust, but enlarge the living Trust
created by said TRUST AGREEMENT (which living Trust has independent significances-
so that the property so devised and bequeathed to the said Trustees shall immediately
after being received by said Trustees be blended with and thereafter be admiriistered
and accounted for in all respects as an integral part of said living "f rust as so enlarged
and, accordingly, the receipt of said Trustees for the property passing to them by this
Will shall ba a complete discharge of !„y Persanal Representative.
Last Will & Testament Of PETER J. CHOMYN
Page 1
:~~.
ARTICLE III.
1 appoint my son, PETER J. CHOMYN, JR., as the personal representative of my
estate. If my son, PETER J. CHOMYN, JR. is unwilling or unable to act as my personal
representative, then I appoint my grandson, PETER J. CHOMYN, III, as the personal
representative of my -state. i direc:•t ii,dt no bond be required of the personal
representatives named herein. In additior, to, and without in any way limiting the
powers conferred upon my personal representatives by law, I vest my personal
representatives with full pov~rer and authority to sell, transfer, or convey any property,
real or personal, which I own at the time of my death, at such time, and upon such
terms (igcluding credit), as my personal representatives may determine, and to do
every other act and thing necessary or appropriate for the complete administration of
my estate.
On .~b~'~''~Y~~`~.% ~.J , 1997, in the aresence of the undersigned witnesses,
~ _i~r. thir. ~.-.ct^~y ~r~± bra -1 n.:~.,. :'~: .,: ~'.^-. .. , ~.,.,.. 1!;/il! 2. ~or`;hcrt.
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PETER J. GtOMYN ~•
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On ~~~~'h1.C?~tL- ~, 1997, in our presence, PETER J. CHOMYN signed this
instrument and declared it to be his Last Will & Testament. In his presence and in the
presenc:~ of each other, we hereunto sign our names as attesting witnesses, in Lee
County, Florida.
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Last Will & Testament Of PETER J. CHOMYN
Page 2 ; -~-~;~
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SELF PROOF OF WILL
State Of Florida
County Of Lee
We, PETER J. CHOMYN, the ies*.ator, and the witnesses: ~Nhr,..se names are:
~~P6 S. ~
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and whc3~ names are signed to the attached or foregoing instrument, having been
sworn, declared to the undersigned officer that PETER J. CHOMYN, in the presence
of the witnesses, signed the instrument and declared it to be his Last Will &
Testament, and that each of the witnesses, in the presence of PETER J. CHOMYN,
and in the presence of each other, signed the will as witnesses.
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Witness
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The foregoing instrument was acknowledged before me this ~~~day
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of ~ •! ' ~'L 1997, by PETER J. CHOMYN, the testator, who
( is personally knows to me,
( )has produced _ as identification, and-`~~~ ~~ ~1r9
and ~~ ~`~' ~OAflR1l~yEhe witnesses, who are personalty known to me.
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Notary Public -
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Pny pL OFFICIAL N ARY SEAL __ .,, ~ ~_ __
t B gALPH A RICHARDSON ~*• ~ ~ ~s
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3 9ic~~~C~ MV COMMI9510N EXPIRES .~' i-~ ~ - "~ -- "
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Last Will & Testament Of PETER J. CHOMYN
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PETER J. CHOMYN FAMILY TRUST
This Trust Agreement made this~~ day of ~L/ 1997, by and
between
PETER J. CHOMYN of Bonita Springs, Lee County, Florida, hereinafter called the
Settlor, and ~ '
PETER J. CHOMYN, or his successors, hereinafter called the Trustee.
WHEREAS, the Settlor hereby revokes al{ prior Trust Agreements and
Amendments to such Trust Agreements;
(Whenever the words "Trustee" and "Settlor" are found, they shall include the '
singular and plural and all genders.l
ARTICLE 1
NAME OF TRUST ,.
This trust shall, for convenience, be know~n~as the
PETER J. CHCMYN FAMILY TRUST, dated /Yf.17/~P~~t _~ ~ .1997,
and it shall be sufficient that it be referred to as such in any deed, assignment, bequest
or devi e. __.
ARTICLE Il
DESCR1PTiON OF PROPERTY TRANSFERRED
The Settlor has paid over, assigned, granted, conveyed, transferred and
delivered, and by this Agreement does hereby pay over, assign, grant, convey, transfer
PETER J. CHOMYN FAMILY TRUST
Page 1
~-
and deliver unto the Trustee the property described in Schedule A, annexed hereto and
made a part hereof, and any other property that may be received or which has been
received by the Trustee hereunder, as invested and reinvested (hereinafter referred to
as the "trust estate"), which shall be held, administered and distributed by the Trustee i
as hereinafter set forth.
ARTICLE III 1
ADMINISTRATION DURING LIFE OF SETTLOR
r
(A) I?ISPOSITION OF INCOME AND CORPUS
The Trustee shall hold, manage, invest and reinvest the trust estate (if any
requires such management and investment) and shall collect the income, if any,
therefrom and shall dispose of the net income and principal as follows:
(1) During the lifetime of the Settlor, the Trustee shall pay to or apply for the
benefit of the Settlor, or to such person or persons and in such proportions as he may,
from time to time direct, all the net income from this trust.
(2) During the lifetime of the Settlor, the Trustee may pay to or apply for the
benefit of the Settlor such sums from the principal of this trust (even to the point of
completely exhausting the same) as in his sole discretion shall be necessary or
advisable from time to time for the health, support, and maintenance of the Settlor,
taking into consideration to the extent the Trustee deems advisable, any other income
or resources of the Settlor known to the Trustee.
(B) RIGHT TO ADD TO CORPUS
Either the Settlor or any other person may, at any time and from time ±o time
add property, acceptable to the Trustee, to the trust estate, including without
limitation, the proceeds of life insurance made payable to the Trustee.
(C) RIGHT TO REVOKE AND AMEND
The Settlor reserves the right during his lifetime, except during any period when
PETER J. CHOMYN FAMILY TRUST
Page 2
~~
f
he is certified incapacitated by two doctors as set fiorth in ARTICLE IV, at any time and
from time to time, and intended to take effect in his lifetime, by an instrument in
writing, signed and acknowledged by Settlor and delivered to the Trustee:
(1) To revoke this instrument entirely and to receive from the Trustee all trust
property remaining after making payment or provision for payment of all expenses
' connected with the administration of this trust; (2) From time to time to alter or
amend this instrument in any and every particular; (3) From time to time to change
the identity or number, or both, of the Trustee; and 14) From time to time to
withdraw from the operation of this
trust any or all of the trust property.
{D} TANGIBLE PERSONAL PROPERTY
Settlor's household and personal effects, furniture, furnishing and equipment,
articles of personal, domestic or household use or ornament, jewelry, sporting
equipment, and items of a like or similar nature which may have been transferred to
and owned by Trustee shalt remain in the care, custody and control of Settlor so long I{.
as he shall live and is not disabled; and Trustee shall have no responsibility or liability
with respect to such property during that time.
(E) RIGHTS TO INSURANCE POLICIES
The Settlor retains during his lifetime all rights under insurance policies payable
to the Trustee, including the right to change the beneficiaries, and to assign any
policies to any sender as security for any loan. The rights of the assignee of any policy
shall be superior to the rights of the Trustee. If any policy is changed, this trust shall
be revoked with respect to it. During the lifetime of the Settlor, the Trustee shall have
no responsibility with respect to any policies for the payment of premiums or
otherwise.
(F) DISPOSITIVE PROVISIONS DURING MY LIFE
In addition, for my lifetime, I shall be entitled to full use and possession of any
PETER J. CHOMYN FAMILY TRUST
Page 3
non-income producing real estate owned by the Trust, specifically including my
residence.
ARTICLE IV
INCAPACITY AND REHABILITATION
ff the Settlor, Trustee or his successors, is under a legal disability or by reason
,~
of illness, or mental or physical disability is, in the written opinion of two doctors ,I
currently practicing medicine, unable to properly manage his affairs, he shall be
deemed incapacitated for the purposes of this Trust Agreement. The Settlor, Trustee
or his successors, deemed incapacitated under this Article, shall be deemed
rehabilitated when he is nc longer under a legal disability or when, in the written
opinion of any two doctors currently practicing medicine, _he is able to properly
manage his affairs. Upon rehabilitation, that individual shall resume the duties and
powers he had prior to incapacity and his successors shall relinquish all powers and
~- be relieved of all duties. All physician's statements should be in writing, notarized and
attached to this original trust instrument. Third parties are protected in relying upon
such statements without any further act or notice; and no further act on the part of
j the parties hereto or of any court shall be necessary to vest in a successor Trustee the
i
~ fiduciary powers and duties in the administration of this trust.
ARTICLE V
ADMINISTRATION AFTER DEATH OF SETTLOR
Upon the death of the Settlor, the trust shall terminate and the Trustee shall
distribute the trust estate, including any property received under Settlor's Will or
otherwise, as follows:
A. From time to time the Settlor may attach to this trust a signed and dated
document which will indicate the distribution of certain tangible personal
PETER J. CHOMYN FAMILY TRUST
Page 4
property and said document is incorporated herein by reference thereto.
B. At the time of the execution of this the PETER J. CHOMYN FAMILY
TRUST, I am married to BERTHA MAY STUCKEY CHOMYN. Prior to our •
marriage we entered into that certain Antenuptial Agreement concerning
our respective properties. In connection with said Agreement the home
residence therein referred to was sold and its replacements is the home
we are residing in on the execution of this Will. ~~ ~ ~ ,, .
Additionally, I ratify and confirm other portions of the Agreement
whereby we have purchased properties in our joint names with rights of
survivorship and that alt other provisions of said Antenuptial Agreement
/~ shall continue unabated and unchanged unless hereafter amended by
agreement between ourselves, and not withstanding any other provisions
thereof, I, in addition to the terms of said Agreement, hereby devise the
cash sum of TEN THOUSAND AND N0/100 DOLLARS ($10,000.00) to
my wife, BERTHA MAY STUCKEY CHOMYN, if she survives me.
C. All of the rest, residue and remainder of the Trust assets shall be
~ distributed in equal shares, share and share alike in the following manner;
1. ONE THIRD (1/3) to my son, PETER J. CHOMYN, JR., and his
wife, PAMELA CHOMYN, or the survivor thereof.
2. ONE THIRD (1/3) to my granddaughter, HOLLY CHOMYN, if
surviving, and if not surviving, then this share shall lapse and be
distributed in equal shares, share and share alike among the
remaining. residual heirs.
3. ONE THIRD (1/3) to my grandson, PETER J. CHOMYN, III, if
surviving, and if not surviving, then this share shall lapse and be
distributed in equal shares, share and share alike among the
remaining residual heirs.
PETER J. CHOMYN FAMILY TRUST
Page 5
i-.
D. No beneficiary shall have the power voluntarily or involuntarily to sell,
alienate, convey, assign, transfer, mortgage, pledge or otherwise dispose
of or encumber any interest in his or her share until physical distribution
or payment is made to his or her creditors or to judgment, levy,
execution, sequestration, garnishment, attachment, bankruptcy or other
insolvency proceedings, or any other legal or equitable process.
ARTICLE VI
DEBTS. COSTS. DEATH TAXES AND OTHER DISTRIBUTIONS
Prior to the distribution of property under ARTICLE IV of this Trust Agreement,
the Trustee may, in his sole and absolute discretion, pay to the estate of the Settlor
from the principal of the trust estate, such amounts as may be needed to pay all or any
part of the Settlor's legally enforceable debts, funeral expenses, administration
expenses of the Settlor's estate, together with all estate or other death taxes,
including any penalties thereof.
ARTICLE VII
f
{A) SUCCESSOR TRUSTEE
If PETER J. CHOMYN dies, resigns, refuses or is at any time unable to act, then
Settlor's son, PETER J. CHOMYN, JR. shall be successor Trustee and shall have all
the powers and discretion of the Trustee. If Settlor's son, PETER J. CHOMYN, JR.,
dies, resigns, refuses, or is at any time unable to act, then Settlor's grandson, PETER
J. CHOMYN, IU shall be the alternate successor Trustee and shall have all the powers
and discretion of the Trustee. No successor Trustee shall be responsible for acts or
omissions of prior Trustees and shall be under no obligation to inquire into the acts or
PETER J. CHOMYN FAMILY TRUST
Page 6
.' ~
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to examine the accounts of anyone who was a Trustee prior to the qualification of
such successor Trustee.
(B) SUBSTITUTE TRUSTEE
As often as the Trustee shall deem such action to be advantageous to the trusts
or to any beneficiary, the Trustee may, by written instrument, resign and appoint as
substitute Trustee with respect to all or any part of the trust principal, including
property as to which the Trustee cannot act, any person, or any bank or trust
company, within or outside the State of Florida. The substitute Trustee shall have all
of the title, powers and same under the supervision of the resigning Trustee, who shall
act as adviser to the substitute Trustee. The adviser may at any time remove the
substitute Trustee by written instrument delivered to the substitute Trustee. Upon the -
removal or resignation of the substitute Trustee, the adviser may resume the office of
Trustee or may continue to act as adviser and appoint another substitute Trustee. Any
adviser may receive reasonable compensation for services as an adviser.
(C} APPOINTMENT OF OTHER 1C:CF4. OR TRUST C
That should all of the named Trustees resign, die or become incapacitated, or
should a Trustee be dissolved or in some manner cease to legally exist, a new Trustee
shall immediately be appointed by a majority of the beneficiaries (in interest not in
number}, or beneficiary, or guardian of same; should a majority of the beneficiaries not
agree to the appointment of any successor Trustee, any beneficiary may apply to the
Circuit Court of any county in the State of Florida, wherein the Judge, to whom this
case is assigned, shall appoint a successor Trustee to this trust for as many times as
is necessary; any Trustee, to resign, shall give any remaining Trustee thirty (30} days
notice, in writing, of his or her intention; if there are no remaining Trustees, this notice
shall be given to at least one beneficiary.
(D) COMPENSATION OF TR TE
As compensation for services hereunder, the Trustee may, at his option, receive
PETER J. CHOMYN FAMILY TRUST
Page 7
d
reasonable fees for his services; in the case of a corporate Trustee, it may charge fees
according to the schedule of fees it then has in existence for trusts of comparable size.
Such commissions may be charged currently or deferred in the discretion of the
Trustee.
,I The Trustee shall have the right to make a reasonable charge each year for his
r
services in preparing income and other tax returns far the trust estate. Such charge
~S
may be made to the corpus of the trust estate or to the income thereof or partly to one
and partly to the other in the discretion of the Trustee.
(E) BOND AND QUALIFICATION
' No bond shall be required of my Trustee or any successor Trustee hereunder.
The Trustee and successor Trustee shall not be required to qualify in any court and are
relieved of the filing of any document and accounting to any court.
ARl'ICLE VIII
TRUSTEES' POWERS
The Trustee shall have the continuing, absolute, discretionary power to deal
with any property, real or personal, as freely as I might in the handling of my own
affairs, including the general power to sell any trust assets, whether real or personal,
for such price and upon such terms as the Trustee sees fit, without any court order.
The Trustee's powers may be exercised independently and without the prior or
subsequent approval of any court of judicial authority and no person dealing with the
Trustee shall be required to inquire into the propriety of the Trustee's actions.
The Trustee and his successors and parties serving in their stead, shall have the
power and authority conferred by Florida Statutes Section 737.402 as amended from
time to time. In addition and not in limitation of any common law or statutory
authority, and without application to any court, he and his successors and parties
PETER J. CHOMYN FAMILY TRUST
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Page 8
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serving in his stead shall have the powers and responsibilities described below, to be
exercised in their sole discretion.
(A) RETAIN TR ST GTAT
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' To retain any property transferred to the Trustee, regardless of any lack of
diversification, risk, non-productivity, or under-productivity.
l~ (B) SELL EXCHANGE INVEST qND R INVEST
"~} To hold, convey, exchange, or acquire any interest in the trust property, real,
personal or mixed, and any reinvestment thereof, and to invest and reinvest in any real
estate, stocks, bonds, notes, other securities, including shares or interests in
investment trusts or common trust funds, shares of stock of any corporate trustee or '
its affiliates. The Trustee shall have as wide a latitude in the selection and making of
any investments as one holding property free of any trust and shall not be restricted
to the investments for Trustees as fixed by the statutes or laws of the State of Florida
or of any other jurisdiction.
(C) INSURE
To carry any insurance deemed advisable with any insurer against any hazards, '
including public liability, and to use insurance proceeds to repair or replace the asset
insured.
(D) BORROW
To borrow money from any lender, including the Trustee or an affiliate of the
Trustee, and to pledge any property in the Trust.
(E} pISTRIBUTION IN ASH OR IN KIND
To make any division or distribution at fair market value in cash or in kind or
both, and to allocate different kinds or disproportionate shares of property or undivided
interests in property among the beneficiaries.
(F) TERMINATION OF TRUST
To terminate the trust at any time the Trustee shall consider it impracticable to
continue the trust by reason of costs, or other reasonable cause in light of Settlor's
intentions for creating this trust.
(G} FINANCIAL INSTITUTIONS
~- To sign checks, orders to withdraw or to make deposits on accounts at any
financial institution. Also, to place stop payment orders on checks or on any assets
owned by this trust. And included is the right to obtain certificates of deposit, money
market, other accounts or investments and the right to withdraw early certificates of
deposit regardless of any penalty involved or to borrow against certificates of deposit
or other accounts.
PETER J. CHOMYN FAMILY TRUST
Paae 9
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~--<
ARTICLE IX
THIRD PARTIES AND TRUSTEE'S SIGNATURE
(A1 Banking institutions, savings and loan associations, insurance companies, stock
brokerage firms as well as stock transfer agents and all other third parties are
authorized to rely on the provisions of this trust instrument and are exonerated from
any loss, claim or liability in relying on said instrument and its provisions. Parties
dealing with the Trustee and successor Trustees named hereunder are not required to ~;
investigate or to see to the proper exorcise of powers or to follow the disposition of
money and/or property delivered to the Trustee hereunder. !
(B) The Trustee shall have the power and authority to
designate the authorized signature on accounts with banks and brokerage houses and ~„
any other institution whether such signatories be Trustees or not, and all institutions
relying on such authorized signatures are exonerated from any foss, claim or liability.
Accordingly, ono of two or more Trustees, as well as non-fiduciary parties may be
authorized signatories.
(C) The certificate of the Trustee that he is acting according to the terms of this
instrument shall fully protect all persons dealing with the Trustee.
ARTICLE X
PROHIBITION OF ALIENATION
No income or principal beneficiary of any trust created hereunder shall have any
right or power to anticipate, pledge, assign, sell, transfer, alienate or encumber his or
her interest in the trust, in any way; nor shall any such interest in any manner be liable
for or subject to the debts, liabilities or obligations of such beneficiary or claims of any
sort against such beneficiary.
PETER J. CMOMYN FAMILY TRUST
Page 1 O
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ARTICLE XI
FLORIDA LAW
This Agreement shall be construed and regulated in all respects by the laws of
the State of Florida.
SURVIVORSHIP
This Agreement shall be binding upon the heirs, personal representatives,
successors and assigns of the parties hereto.
INVALIDITY
In the event this Trust Agreement is found not to be a valid Inter Vivos Trust
and the Settior cannot or chooses not to amend in order to revalidate same, then this
instrument shat{ be deemed to be a part of Settlor's Last Will and Testament for the
sole L'Uilt should the Settior not have a Will in existence) and incorporated therein by
reference and enforced and carried out despite technical matters.
IN WITNESS WHEREOF, PETER J. CHOMYN, has signed this instrument as
Settior, and PETER J. CHOMYN, has signed this instrument as Trustee, to evidence
his acceptance of the Trust Agreement.
_7
Signed, sealed and delivered
in the presence of:
Witness
~~.c.~c
Witness
~'
ETER ~ HOMYN, Se for
PETER J. CHOMYN FAMILY TRUST
i
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Page 11
The undersigned hereby accepts the trust imposed by the foregoing trust
instru nt an agrees~to serve as Trustee upon the terms and conditions set forth.
fitness PETER J. ~ OMYN, Tr tee
~ ,
Vt- LAC. ~`-i
Witness
STATE OF FLORIDA
COUNTY OF LEE
We, PETER J. CHOMYN,
t.oa- 5. S~ and
L CONWAY ,are the Settlor and the witnesses, respectively, r
whose names are signed to the attached or foregoing instrument, being first duly
sworn, do hereby declare to the undersigned officer that the Settlor individually and
as Trustee signed the instrument as his Revocable Trust Agreement, and accepted
same as Trustee, that he signed, and that each of the witnesses, in the presence of
the Settlor, at his request, and in the presence of each other, signed the trust as a
witness. ~
~ - -.- .
PETER J. CH YN
Witness
~ ~~
1
Witness
The foregoing instrument was acknowledged before me this~~~ day
of , 1997 by PETER J. CHOMYN, the Settlor, who
( is personally known to me,
( )has produced as identification, and
r i C-Rt s. S U uA~t, CONW~gP ,the witnesses, who are
and
personally known to me and who did not take an oath. // --,, ~~
~z
Notary Public
My commission expires:
OfFIC1AL NOTARY SEAL
PETER J. CHOMYN FAMILY TRUST O~PRV PVe! pp~p~{ApICHARDSON
= 1 ~aS,3 C~ COIIWS~ON NUMBEM
1 ~~ o CC56664D
Page 12 ~'F o~~ ~ JUL~Y~pp20 OEs
OFf~
SCHEDULE A
-~
This Schedule is to be attached to the PETER J. CHOMYN FAMILY TRUST dated
1997 by and between PETER J CHOMYN, as Settlor and
PETER J. CHOMYN, as Trustee.
The following property was delivered to the Trustee by the Settlor:
1.
2.
3.
PETER J. CHOMYN FAMILY TRUST
Page 13
FIRST AMENDMENT TO THE
PETER J. CHOMYN FAMILY TRUST
PETER J. CHOMYN, as Settlor, made, executed and delivered a certain Trust Agreement
dated November 3, 1997, in favor of PETER J. CHOMYN, Trustee; and
WHEREAS, the Settlox reserved the right at any time to amend or revoke the Trust
Agreement in whole or in part; and
WHEREAS, PETER J. CHOMYN now desires to amend said Trust Agreement as set
forth herein and to retain in trust all of the assets held therein; and
WHEREAS, PETER J. CHOMYN, JR. has died and Settlor wishes to amend the Trust to
reflect alternate distribution.
NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that for and in
consideration of the premises and intending to be legally bound, the Settlor hereby amends the
PETER J. CHOMYN FAMILY TRUST thereto, as follows:
1. The Settlor hereby deletes that portion of Article V, Section (B) "...hereby
devise the' cash sum of TEN THOUSAND AND NO/100 DOLLARS {$10,000.00)..." and
inserts in lieu thereof ONE HUNDRED TEN THOUSAND AND NO/100 DOLLARS
($1.10,000.00).
2. The Settlor hereby modifies Article V, Section (C) (1) to add, "If PAMELA
CHOMYN should _not survive, then her share shall lapse and be distributed in equal
shares, share and share alike, among the remainine residuarv heirs "
3. The Settlor hereby modifies Article VII, Section (A}, and inserts the
following: If PETER J. CHOMYN, III dies, resigns, refuses or is at any time unable to act
then Settlor's ~randdauQhter, IiOLLY CI30MYN, shall be the alternate successor Trustee
and shall have all the powers and discretion of the Trustee
In all other respects, the Settlor republishes and reconfirms THE PETER J. CHOMYN
FAMILY TRUST dated November 3, 1997.
IN WITNESS WHEREOF, PETER J. CHOMYN has signed this Amendment this
1 ky day of ~t~-~ci-5 ~ , 2009.
~~.~~~
.p~ -t''
ETER J. C OMYN
ACKNOWLEDGEMENT
P J. OMYN
Sworn or affirmed to and acknowledged before me by Peter J. Chomyn, Settlor, this C ~ day of
2009.
otary u~lie~~.,~,o,-----
NOTARIAL SEAL
DIANE M SMITH
Notary Public
MECHANICSBURG BORO, CUMBERLANDCPR~Y'
Nly Commission Expires Jun 22, 2012
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
I, PETER J. CHOMYN, Settlor, whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed and
executed the instrument as my FIRST AdYIENDMENT TO THE PETER J. CHOMYN FAMILY
TRUST; that I signed it as my free and voluntary act for the purposes therein expressed.
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUM$ERLAND
We,
ss.
and
the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw Settlor sign and execute the
instrument as his AMENDMENT TO THE PETER J. CHOMYN FAMILY TRUST, that PETER J.
CHOMYN signed willingly and that he executed it as his free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of the Settlor signed the AMENDMENT
TO THE PETER M. CHOMYN FAMILY TRUST as witnesses; and that to the best of our
knowledge, the Settlor was at the time 18 years of age or more, of sound mind d ~er no
constraint or undue influence.
Sworn or affirmed to and acknowledged b re me this
day of , 2009.
Notary Public
SECOND AMENDMENT TO THE
PETER S. CHOMYN FAMILY TRUST
PETER J. CHOMYN, as Settlor, made, executed and delivered a certain Trust Agreement
dated November 3, 1997, in favor of PETER J. CHOMYN, Trustee; and
WHEREAS, the Settlor reserved the right at any time to amend or revoke the Trust
Agreement in whole or in part; and
WHEREAS, PETER J. CHOMYN now desires to amend said Trust Agreement as set
forth herein and to retain in trust all of the assets held therein; and
WHEREAS, PETER J. CHOMYN, JR. has died and Settlor wishes to amend the Trust to
reflect alteL7iate distribution.
WHEREAS a First Amendment to the Trust v,~as executed on August 18, 2009 and
Settlor desires to modify Paragraph #1 of that First Amendment and confirmed Paragraph #2 and
Paragraph #3.
NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that for and in
consideration of the premises and intending to be legally bound, the Settlor hereby amends the
PETER J. CHOMYN FAMILY TRUST thereto, as follows:
1. The Settlor hereby deletes that portion of Article V, Section (B) "...hereby
devise the cash sum of TEN THOUSAND AND NO/100 DOLLARS ($10,000.00)..." and
inserts in lieu thereof TWO HUNDRED THIRTY-FIVE THOUSAND AND NO/100
DOLLARS 0235,000.00).
2. The Settlor hereby modifies Article V, Section (C) (1) to add, "If PAMELA
CHOMYN should not survive, then her share shall lapse and be distributed in equal
shares, share and share alike, among the remaining residuary heirs."
3. The Settlor hereby modifies Article VII, Section (A), and inserts the
following: If PETER J. CHOMYN, III dies, resigns, refuses or is at any time unable to act,
then Settlor's ~randdaushter, HOLLY CHOMYN, shall be the alternate successor Trustee
and shall have all the rowers and discretion of the Trustee.
In all other respects, the Settlor republishes and reconfirms THE PETER J. CHOMYN
FAMILY TRUST dated November 3, 1997.
IN WITNESS WHEREOF, PETER J. CHOMYN has signed this Second Amendment
this 23rd day of December, 2009.
~y~~ -,1 ~7i~
PETERTJ. CHOMYN
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
I, PETER J. CHOMYN, Settlor, whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed and
executed the instrument as my SECOND AMENDMENT TO THE PETER J. CHOMYN FAMILY
TRUST; that I signed it as my free and voluntary act for the purposes therein expressed.
t " % /'
PETER J. CHOMYN '~ T
Sworn or affirmed to and acknowledged before me by Peter J. Chomyn, Settlor, this 23rd day of
December, 2009.
/,, J _
Notary Public
....e,.~
NOTARJAL SEAL
DIANE M SMITH
Notary Pubtlc
MECHANICSBURG 9UR0, CUF.~1$ERt1U~D CNN
Jvty Commission Expires Jun 22, 2012
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS.
r-~
We, ~c1 ~(c'l-L ;2 . ~~~, ~~ ~ J- `~ ~ and OS {'_ n1 ~~2 , ~~ Yl Gi-.c.,t ~-
the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were pxesent and saw Settlor sign and execute the
instrument as his SECOND AMENDMENT TO THE PETER J. CHOMYN FAMILY TRUST, that
PETER J. CHOMYN signed willingly and that he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of the Settlor signed the
SECOND AA~IENDMENT TO THE PETER M. CHOMYN FAMILY TRUST as.ytnesses; and
that to the best of our knowledge, the Settlor was at the time 18 yea of ~ge or mo e; of sound mind
and under no constraint or undue influence. ,f ~ ~ ~
i. ~ _
~1~~ ~ ~~~ ~ ~ ~
Sworn or affirmed to and acknowledged before me this
3r~~ day of ^~c c.~~~~~,~-c.~~ , 2009.
__--- ..
1 ,
Notary Public
NOTARIAL SEAL
DIANE M SMITH
MECHANICSBUP,GI8UR0, CUMBERl.ANDCN7Y
My Commission Expires Jun 22, 2pi?
KING &GUIDDY
ATTORNEYS AT LAW
114 NORTH MAPLE AVENIiE
GREENSBDRG, PENNSYLVANIA 1560]
TELEPHONE, (724) 83(i-1500
EAx (724) 836-Iti6R
ROBERT W. KING
MELISSA A. GUIDDY
BRADLEY A. KING*
rking~kingguiddylaw. com
October 27, 2011
JONES MILLS OFFICE
~~z4>593-z~ou
"AUMITTEU IN PA AND N.1
R~bister of vL'ills
Attention: Heidi
Cumberland County Court House
1 Court House Square #102
Carlisle, PA 17013-3322
RE: Estate of: Peter J. Chomyn
File Number: 21-10-01220
Dear Register of Wills:
Please find enclosed herewith a check in the amount of $15.00 as payment for filing the
Supplemental Inheritance Tax Return, for the above referenced estate.
If you have any questions with regard to this matter, please do not hesitate to contact my office.
RWK:dm
Enclosure: Check $15.00
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