HomeMy WebLinkAbout06-29-12J 1505610105
REV-1500 °` (°Z.tt) (Fn ~
PA Department of Revenue pennsylvartia OFFICIAL USE ONLY
~..~,.~M.,.E~.~
ureau of Individual Taxes County Code Year File Numtmer
PO BOX zBo6oi INHERITANCE TAX RETURN ~ ~ ~~ ~- - --
Harrisburg PA i7t28-o6oi RESIDENT DECEDENT !~ ~ ~l ~ i ~ ~ ~n
CUTC
Date of Birth MMDDYYYY
103/27/1927
Decedent's First Name MI
.__.,
__._ . _.._. W
Ann
_...__ -_,_w_._. ~ .__,. ~ S
___, ________,_ .. _.._,__ ~. __ J
.Spouse's First Name
__.___~____._ MI
~~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
r
_ ~ --~- ~--~ REGISTER OF WILLS
FILL IN APPROPRWTE OVALS BELOW
~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death
O 4. Limited Estate
O 4a. Future Interest Compromise (date of Prior to 12-13-82)
O 5. Federal Estate Tax Retum Required
death after 12-12-82)
QD 6. Decedent Died Testate
(Attach Copy of will) Op 7. Decedent Maintained a Living Trust
(Attach Copy of Trust.) 0 8. Total Number of Safe Deposit Boxes
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death
B O 11. Election to Tax under Sec
9113(A)
etween 12-31-91 and 1-1-95) .
(Attach Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T
N
ame 0:
.__.._~_.___._._ .,,,___~ _..,,__,,,_,,
___m__W ____ .._,.. ,.,.,._____ _ _.
_ _, ., Daytime Telephone Number
Bather D. Royer, Esquire
._.________,.._.
(717 234-2401
REGISTER OF WILLS USE ONLY
First Line of Address
_....
4431 North Front Street
a ~ _.~ ~~__ _.. ~__ .,_.,__,_..__,.
_ ..................~ .~wu~ aaa
Third Floor
ity or Post Office
Harr.._ . .__ ..,__,._ ~ , _ .,.._ .,. ~ _.~ _._.._.,___.~_ _ _ state ZIP code
' isburg ~ ~~ ~~~
i PA 117110
NV
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Q ev
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~~
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Correspondent's e-mail address: hroyer@sasllp.COm
Under penalties of pery'ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of m
it is trt~correct and complete. Dedaretbn of preparer other than the personal representative is based on all information of which r Y knowledge and belief,
SI T,,yyRE OF PERSON P firer has any knowledge
T ~I,!'fOR FILING RETU
ADDRESS j
205 st Courtiand Avenue, Shiremanstown PA 17011
SIGN~IT E OF PR RER Tl~i HAN REPRESENTATIVE
~~
4431 North Front St., Third Harrisburg, PA 17110
PLEA8E USE ORIGINAL FORM ONLY
Side 1
1505610105
1505610105 J
REV-1500 EX (FI)
Deers Name: Ann S. McCormick
1505610205
Decedent's Social Security Number
164-22-0668 ____
RECAPITULATION
1. Real Estate (Schedule A) ........................................ ..... 1. j
...
2.
Stocks and Bonds (Schedule B) ..................................
..... 2. w.~..
; ,.w__,_..w _...,..ma
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
~ e ._m ~ •
~~,_,
4. Mortgages and Notes Receivable (Schedule D) ...................... ..... 4. ` 1,000.00
_~.
5. Cash, Bank Deposits and Miscellaneous Personal Pro
party (Schedule E).. ..... 5. 114,376.24
~~m..w
.~..._
6. Jointly Owned Property (Schedule F) O Separate Billing Requested .. ..... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ~""~'" ° ~~-~° ~-~°° -- ~- ---
(Schedule G) O Separate Billing Requested... ..... 7. ~ 0.00
~~ n __._.~
8. Total Gross Assets (total Lines 1 through 7) ................
........ ..... s. 115,376.24 "'
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. ~ 35 157.21
10.
Debts of Decedent, Mortgage Liabilities and Liens (Schedule p .......... ~
..... 10. ..~ _.
5,922.72
11. Total Deductions (total Lines 9 and 10) ............................ ..... 11. j
~
..-.~.-w.--_~ _.~ 41,079.93
12.
Net Value of Estate (Line 8 minus Line 11)
.........................
.....
12. . m, m~.,~ ._µ..
74,296.31 ,
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ~"""" -•~~~~~
an election to tax has not been made (Schedule J) 13,
~~~d w,~.._.__
14. Net Value Sub act to Tax Line 12 minus Line 13
1 ( ) .................... ....14., 74,286.31
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 ' -..._,_._ ~._..,..,_. ~ ....._ ,___.___ _ _..... .
16. Amount of Line 14 taxable
~~~
at lineal rate X .0~ 16. ~ 3,343.33
17. Amount of Line 14 taxable 3 ~° ~°° --m-•-,--~~-~
at sibling rate X .12 17.
18. Amount of Line 14 taxable '""°~'°"~•~°°--~ - •-°-••~-~---
at collateral rate X .15 18
19. TAX DUE ..................................................... .... 19.' 3,343.33'
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610205 1505610205
O
J
REV-1500 EX (Fr) Page 3
Decedent's Complete Address:
Fil• Number
DECEDENTS NAIL
Ann S. McCormick
STREET ADDRESS
1147 Country Club Road
CITY
Camp Hill STATE ZIP
PA 17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments 2,500.00
B. Discount 131.58
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, Llne 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1) 3,343.33
Total Credits (A + g) (2) 2,631.58
(3)
(4)
(5)
711.75
Make check payable to: REGISTER OF WILLS, AGENT.
.,
. :. .
~~ _
_ ,_; ,~ ..
~ fir. 4 ri~..~ ~ _ ..~ ~ e~ . ~k ~: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 .......................................................................................... ~ ^
b. retain the right to designate who shall use the property transferred or its income ............................................ ^
c. retain a reversionary interest .............................................................................................................................. ^
d. receive the promise for life of either payments, benefits or care? ...................................................................... ^
2. If death occurred aRer Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. ^
3. Did decedent own an "in trust for" or payable-upon-death bank account or 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? ........................................................................................................................ ^
,. A
NSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
., _ _ .a,,
;?' .w"F c" off:; ~.7;.r~w:, z~ ~~*.~; `: "`~;
For dates o
f 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 onty 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 benefiaaries is 4.5 percent, except as noted in p2 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-1507 EX+ (6-98)
SCNEDV~E D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES
INHERITANCE TAX RETURN RECEIVABLE
RESIDENT DECEDENT
es~A~t yr FILE NUMBER
Ann S. McCormick 2011-01163
All property )oinUyowned with right of survivorahio must h. disclesaA nn c~hael~an e
fir more space is neeaea, insert aoCitional sheets of the same sae)
ESTATE OF. FILE NUMBER:
Ann S. McCormick 2011-01163
Include the proceeds of litigation and the date the proceeds were received by the estate.
Ali property joilrtly owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. .1998 Mercedes-Benz SLK (Kelly Blue Book~ood condition)
6,791.00
2, Articles of jewelry
5,000.00
3, PSECU Savings Account #1488015842795
14.50
4, PSECU Checking Account #1488015842795
21,474.32
5. '.Metro Bank Checking Akx:ount #536737661
581.07
6. Prepaid Funeral Plan with Neill Funeral Home, Ina
8,356.82
7. Andrews & Patel (medical bill reimbursement)
30.00
g„ GTL Health Insurance (refund)
46.29
g, CNA Long Term Care Insurance (refund)
1,720.39
10. Sta#e Farm (auto insurance refund)
120.10
11. Personalty-Rug (appraised by Essis & Sons)
2,250.00
12. Medical Expense-Refund
1, 796.68
13. Readers Digest Refund
30.71
14, Cash on hand
50.60
15. Merrill Lynch CMA Account #66A-94119
65, 536.83
16. Merrill Lynch Dividends
567.42
17. Comcast Refund
9.51
TOTAL (Also enter on Line 5, Recapitulation) ; 114,376.24
REV-1$08 EX+ (11-10)
Pennsylvania SCMEDV LE E
DEPARTMENT Of REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
If more space is needed, use additional sheets of paper of the same size
REV-1510 EX+ (08-09)
Pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Ann S. McCormick 2011-01163
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITFM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME ~ THE TRANSFER~,THEIR RELATIONSHIP TO DECEDENr AND
THE DATE OF TRANSFER. ATTACH A COPT OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
% OF DECD'S
INTEREST
EXCLUSION
IP APPLICABLE
TAXABLE
VALUE
1• `The A.J. McCormick Living Trust dated July 17,1996-Benefit Now Account
#520156220-Deneen McCormick, Trustee - 56,210.68 100 56,210.68 0.0(
The decedent, spouse of A.J. McCormick ,
was entitled to receive income and
=principal subject to an ascertainable
standard, and therefore the balance
in this Trust as of de,cedent's,, dea h,
is not subject to inheritance tax.
2 The Ann S. McCormick Income Only Trust Under Agreement dated
'February 14, 001- Merrill Lynch Acc #6BA-94237-Deneen McCormick, 106,465.66 100: 106,465.55 p,0(
Trustee -
This was an Irrevocable Trust created
by the decedent. Thedecedent had.=no
(rights to the principal and had only
the right to receive income, and.,
therefore the balance in this Trust as
of decedent's death, is not subject
to-inheritance tax.
TOTAL (Also enter on Line 7, Recapitulation) ; I 0.00
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+ {10-09)
~ pennsytvania SCHEDULE H.
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ann S. McCormick 2011-01163
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Neill Funeral Home 8,629.31
2. Blooms -Flowers 855.37
s. Father Roland 200.00
a. Funeral Luncheon 3,599.04
5. Programs for Funeral Service 78.27
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 13,000.00
Name(s) of Personal Representative(s) Deneen MCCORr11Ck
Street Address 205 West Courtland Avenue
pity Shiremanstown state PA zIP 17011
Year(s) Commission Paid; 2011 and 2012
6,500.00
2. Attorney Fees:
3. Family Exemption: (!f decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 273.50
5. Accountant Fees:
6. Tax Retum Preparer fees:
~~ Cumberland Law Journal and The Sentinel -Legal Advertisement 285.78
s. Storage boxes, movers, storage unit, lock 589.75
s. Appraisal by Essis & Sons re personalty 75.00
~o. Appraisal by Merrill Lynch re accounts 29.64
~~. Notary and U.S. Postal Service 79.48
~ 2. AT&T -Long distance calls 939.57
13. Penn-Dot (transfer of automobile) 22.50
TOTAL (Also enter on Line 9; Recapitulation) ;- 3 5 , 1 5 7.2 1
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EX+ (12-OS)
~ pennsytvania SCHHEDULE I
DEPARTMENT OF REVENUE .DEBT.? OF DECEDENT
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ann S. McCormick 2011-01163
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1• 'Camp Hill Emergency Physiaans -medical bill 54.35
2. MS Hershey Medical Center -medical bill 150.00
3. Pinnacle Health Hospital -medical bills 155.00
4. Dr. Patel -medical bills 150.00
5. Hansel Daniel -medical bill 250.00
6. East Penn Ambulance Service 125.00
7. Medco 147.50
8. West Shore EMS 990.10
9. 'Quest Diagnostic -medical bill 20.00
10. Heritage Medical Group -medical bill 12.78
11. Home Instead 3,549.58
12. Messiah Village Home Care 113.25
13. Automobile repair 62.12
14. Automobile insurance to State Farm 88.04
15. Mitch Pastula, Plumber 55.00
TOTAL (Also enter on Line 10, Recapitulation) ; 5,922.72
If more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (01-10)
~ pennsytvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE ~
BENEFICIARIES
ESTATE OF: FILE NUMBER:
Ann S. McCormick 2011-01163
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSONS} RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2),J
1. Deneen McCormick-205 W. Courtland Ave., Shiremanstown, PA 17011 Daughter 25%
2. Patricia McCormick-299 W. 12th St. Apt PH C1, New York, NY 10014 Daughter 25%
3. Christine Riley-20 Kery Drive, Marstons Mills, MA 02648 Daughter 25%
4. Kathleen McCormick-3740 Carlon, Houston, TX 77005 Daughter 25%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
L
If more space is needed, use additional sheets of paper of the same size.
LA5T WILL OF
ANN S. McCORMICK
LAw oFFICEs
BEGLEY 6FENDRICK,P.C.
:3310NAL COWPORATION
'ORNLY AT LAW
)N Ilt OFFICE PARK
i. LENOIA ROAD
. O. BOX B27
iTOWN, N.J. oeos7
SECTION 1. IDENTIFICATION 1
1.1. SPOUSE
1.2. CHILDREN
SECTION 2. FUNERAL AND ADMINISTRATION EXPENSES 1
2.1. PAYMENT
2.2. INDEMNITY
2.3. CLAIMS
2.4. TRANSPORTATION EXPENSES
SECTION 3. DISPOSITIVE PROVISIONS 2
3.1. TANGIBLE PERSONAL PROPERTY
3.2. RESIDUARY DISPOSITIONS
3.3. AGE REQUIltEMENT
SECTION 4. -FIDUCIARY PROVISIONS 4
4.1. APPOINTMENT OF FIDUCIARY
4.2. RESIGNATION OF TRUSTEE
4.3. COMPENSATION OF FIDUCIARY
4.4. POWERS OF FIDUCIARY
4.5. ANCILLARY FIDUCIARY
SECTION 5. TAX AND ADMINISTRATIVE PROVISIONS g
5.1. DEATH TAX CLAUSE
5.2. INCOME AND GIFT TAX CLAUSE
5.3. PROTECTIVE PROVISION
5.4. NON-ACCRUAL OF INCOME
5.5. OPTIONAL TERMINATION OF TRUST
5.6. DISABII,ITY PROVISION
5.7. RULE AGAINST PERPETUITIES
5.8. ACCOUNTINGS
5.9. DEFINITIONS
5.10. APPLICABLE STATE LAW
LAW OFFICES
9EGLEY6FENDRICK,P.G
:SSIONAI CORPORATION
'ORNEY AT LAW
)N III OFFICE PARK
S. LENOIA ROAD
~. O. BOx ev
STOWN. N.J. oeos~
1
I, ANN S. McCORMICK, a resident of 1147 Country Club Road, Camp Hill,
Pennsylvania 17011, do make, publish and declare this, my LAST WILL AND TESTAMENT,
hereby revoking all Wills and Codicils heretofore made by me.
SECTION 1. IDENTIFICATION
1.1. SPOUSE - My spouse's name is A.J. McCORMICK. All references
in this Will to my "spouse" are to said spouse.
1.2. CHILDREN - I have four (4) children, PATRICIA McCORMICK,
CHRISTIlVE RILEY, KATHLEEN McCORMICK and DENEEN McCORMICK. All references
in this Will to my "children" are to said named children.
SECTION 2. FUNERAL AND ADMINISTRATION EXPENSES
2.1. PAYMENT -The expenses of my last illness and funeral, including
a suitable marker for my grave; legally enforceable claims against me or my estate; and all
expenses relating to the administration of my estate shall be paid out of my residuary estate.
2.2. INDEMNITY - My Executor shall be indemnified from the estate
for any damages sustained by my Executor as a result of exercising, in good faith, the authority
granted to my Executor under this Section.
2.3. CLAIMS -The payments authorized under this Section are
LAW OFFICES
BEGLET iFENDRICK.P.C
:SSIONAL CORPORATION
'ORNEY AT LAW
)N III OFFICE PARK
5. LENOLA ROAD
'. O. BOX ea7
STOWN. N.J. OB057
discretionary, and no claims or right to payment by third parties may be enforced against my Will
by virtue of such discretionary authority.
2.4. TRANSPORTATION EXPENSES - My Executor shall have the sole
~ author. ity and discretion to assess the cost and expense for the ~r~cportat;on end delivpr3, of any
1
asset directly to the beneficiary or beneficiaries receiving such asset. The decision of my Executor
with regard to this matter shall be final and binding on all beneficiaries.
SECTION 3. DISPOSITIVE PROVISIONS
3.1. TANGIBLE PERSONAL PROPERTY -
3.1.1. Separate Memorandum - If my spouse fails to survive
me by a period of thirty (30) days, I give certain tangible, non-business, personal property in
accordance with a written statement or list, in my handwriting or signed by me, which describes
the items and the devisees with reasonable certainty. Any memorandum written, dated and signed
by me disposing of my personal tangible personal property shall be incorporated by reference into
this Will. If I leave multiple written memoranda which conflict, the last dated memoranda shall
control.
3.1.2. Remaining Tangible Personal Pro~ertv -To the extent
that tangible personal property has not been disposed of under previous subsections, I give such
remaining tangible, non-business, personal property, together with all insurance on such property,
to my surviving children in substantial equal shares.
3.1.3. Costs -All costs of safekeeping, insuring, and
shipping shall be deemed to be a general estate administration expense.
3.2. RESIDUARY DISPOSITIONS -
3.2.1. Souse - I give, devise, and bequeath to my spouse
LAW OFFICES
', BEGLET3FENDRICK.P.G
'EBSIONAL COfiPORATIpN
'TORNEY AT LAW
ON 111 OFFICE PARK
5. LENOLA ROAD
P. O. BOX B27
ESTOWN. N.J. oaos7
minimum amount necessary to satisfy his elective share provided my spouse meets the
Ilconditions set forth in the statute giving rise to his right to exercise his elective share and provided
he is living six (6) months from the date of the appointment of the Executor of my Estate.
2
3.2.2. Children - I give, devise, and bequeath the entire
residue of my estate to be divided equally among my children. If a child fails to survive me, that
child's share shall be distributed to that child's descendants on a per stirpes basis. If a child of
mine fails to survive me and has no then-living descendants, that child's share shall be distributed
to my surviving descendants on a per stirpes basis,. or in default of such descendants, to the
persons who would be entitled to inherit from me under the Intestate Laws of the Commonwealth
of Pennsylvania (20 Pa. C. S . A . §2101 et seq.) .
3.3. AGE REQUIREMENT -If any person less than thirty (30) years of
age ("Beneficiary") is entitled to receive an inheritance under this Will, my Executor shall pay
such inheritance to my Trustee, hereinafter named, or, if no Trustee is named, to the surviving
parent of such person as Trustee, to be administered as follows:
3.3.1. Income - My Trustee shall pay to or for the benefit
of my said Beneficiary all of the net income in quarterly or other convenient installments; and
3.3.2. Principal - My Trustee may, in my Trustee's sole and
absolute discretion, distribute as much of the principal of my said Beneficiary's share, as my
Trustee may deem proper for my said Beneficiary's health, maintenance, support, and education.
My Trustee may use principal to assist my said Beneficiary in buying a home or starting a
business; and ,
3.3.3. Withdrawal Rights - My said Beneficiary shall have
LAW OFFICES
BEGLEY6FENDRIGCP.C.
ESSKXIAL CORPOtiATION
TORNEY AT LAW
ON III OFFICE PARK
5. LENOLA ROAD
~. o. eox ez~
ESTOWN. N. J. oeo3~
the right to withdraw principal from his or her trust upon attaining the age of thirty (30) years.
3.3,4. Predecease - If my said Beneficiary dies before the
entire principal of such trust has been withdrawn, the entire principal shall be distributed by my
3
Trustee to my said Beneficiary's then-living descendants on a per stirpes basis; or, in default of
such descendants, to my living descendants on a per stirpes basis (the share thus accruing to any
descendant of mine for whom, at that time, my Trustee holds a separate trust hereunder shall be
added to such trust and thereafter held as though originally forming a part hereof); or, in default
of such descendants, to the persons who would be entitled to inherit from me under the Intestate
Laws of the Commonwealth of Pennsylvania (20 Pa. C.S.A. §2101 et seq.).
SECTION 4. FIDUCIARY PROVISIONS
4.1. APPOINTMENT OF FIDUCIARY - I appoint DENEEN
McCORMICK as Executor of my Will and as Trustee of any Trust under my Will. If DENEEN
McCORMICK fails to qualify or ceases to serve for any reason, then I appoint KATHLEEN
McCORMICK as Successor Executor and Successor Trustee. My Executors and Trustees shall
not be required to give bond or furnish sureties in any jurisdiction.
4.2. RESIGNATION OF TRUSTEE -
4.2.1. Right of Trustee to Resign - My Trustee and any
Successor Trustee shall have the right to resign, by duly acknowledged written instrument
delivered to the remaining Trustee or, if there is no remaining Trustee then serving, to the adult
income beneficiaries and the adults who would be entitled to share in the principal of the trust if
it were then to terminate.
4.2.2. Power of Successor Trustee -Any Successor Trustee
LAW OFFICES
BEGLEY6FENDRICK,P.C
:5510NA1 CORPORATION
fORNEY AT LAW
7N III OFFICE PARK
5. LENOLA ROAD
~. O. BOX 627
:STOWN. N.J. OB057
shall have the rights, powers, privileges, discretions, and duties conferred upon or vested in my
Trustee by the provisions of this Agreement.
4
4.2.3. Nomination of Successor Trustee - If a vacancy occurs
in the office of Trustee, then the Trustee or Co-Trustees, at that time, may appoint a Successor
Trustee or Co-Trustee that is not related or subordinate to any beneficiary or beneficiaries. Such
appointment shall be made in a written instrument that shall be delivered to my beneficiary or
beneficiaries. l:n the default of such appointment, the law firm of Begley, Begley & Fendrick,
P.C., or any successor law firm, shall have the right, power, and authority to designate a
Successor Trustee.
4.3. COMPENSATION OF FIDUCIARY - My individual Executor and
Trustee shall be entitled to receive reasonable compensation for services rendered and to
reimbursement for all reasonable expenses.
4.4. POWERS OF FIDUCIARY - In addition to the powers herein
provided and those given by law, my Fiduciary, without any order of the Court and in my
Fiduciary's sole and absolute discretion, may:
4.4.1. Make Investments -Retain any property and invest
and reinvest in any property, including by way of illustration, and not by way of limitation,
common stocks up to 100 percent of my estate, any common or diversified trust funds, maintained
by any financial institution or association, and any form of life insurance, annuity, or endowment
In so doing, my Fiduciary may act without restriction to so-called legal investments and
responsibility for diversification.
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BEGLEY6FENORIGN.P.G
:SSIONAL CORPORATION
TORNEY AT LAW
7N III OFFICE PARK
5. LENOLA ROAD
~. O. BOX B27
:570WN. N.J. oeos7
4.4.2. Purchase Investments -Purchase investments at
and charge premiums to income or principal, or partly to each.
5
4.4.3. Stocks and Bonds -Subscribe for stocks, bonds, or
other investments; exercise any stock option or similar right; join in any plan of lease, mortgage,
merger, consolidation, reorganization, foreclosure, or voting trust, and deposit securities
thereunder; and generally exercise all the rights of security holders of any corporation.
4.4.4. Registration -Register securities in the name of his
or her nominee or hold them unregistered so that title may pass by delivery.
4.4.5. Voting -Vote, in person or by proxy, securities held
by my Fiduciary and, in such connection, delegate discretionary powers..
4.4.6. R~pe air -Repair, alter, improve, or lease, for any
period of time, any property, and give options for leases.
4.4.7. Sell -Sell property at public. or private sale, for cash
or credit and with or without security, exchange or partition property, and give options for sales
or exchanges.
4.4.8. Real Estate -Sell any real estate, at public or private
sale, upon such terms as my Fiduciary shall deem appropriate.
4.4.9. Borrow -Borrow money from any person, including
any Fiduciary, and mortgage or pledge any property.
4.4.10. Compromise -Compromise claims including any
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BEG LE Y 6 F EN OR ICK, P.C.
ESSIONAL CORPORATION
TORNEY AT LAW
ON III OFFICE PARK
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P. O. BOX ea7
ESTOWN. N.J. oeos~
questions relating to any policy of life insurance. However, my Fiduciary need not institute
litigation to collect any policy unless my Fiduciary is reasonably indemnified for costs, counsel
fees, and other expenses of such litigation.
6
4.4.11. Distributions -Make distribution of both income or
principal in cash or in kind, or partly in each.
4.4.12. Employment of Agents -Employ such agents as my
Fiduciary may deem advisable in the administration. of my estate or any trust pre-owned hereunder
and pay them such compensation, if my Fiduciary may deem proper, out of income or principal
or out of both.
4.4.13. Mutual Funds -Invest in mutual funds.
4.4.14. Trust Additions -Add to the principal of any trust
created hereunder any property received from any person by Deed, Will, or in any other manner,
provided such property is acceptable to my Trustee.
4.4.15. Post-Termination - Exercise all power, authority, and
discretion given by this trust, after termination of any trust created herein, until the same is fully
distributed.
4.4.16. Limitations -Notwithstanding any of the powers
conferred upon my Fiduciary, no individual, acting as Fiduciary hereunder, shall exercise or join
in the exercise of discretionary powers over income, principal, or termination of any Trust (1) for
his or her own benefit or (2) to discharge his or her legal obligation to support any Beneficiary.
4.5. ANCILLARY FIDUCIARY - If ancillary administration shall be
LAW OFFICES
BEGIEY &FENORICI(.P.G
:ssIONAL cor+noaArloN
fORNEY AT LAW
~N III OFFICE PARK
5. LENOLA ROAD
~. O. BOX eE7
:STOWN. N.J. oeos~
required or desired and my domiciliary Executor is unable or unwilling to act as an ancillary
fiduciary, my domiciliary Executor shall have the power to designate, compensate, and remove
Ilthe ancillary fiduciary. -The ancillary fiduciary may either be a natural person or a corporation.
My domiciliary Executor may delegate to such ancillary fiduciary such powers granted to my
7
original Executor as my Executor may deem proper, including the right to serve without bond or
surety on bond. The net proceeds of the ancillary estate shall be paid over to the domiciliary
Executor.
SECTION 5. TAX AND ADMINISTRATIVE PROVISIONS
5.1. DEATH TAX CLAUSE -All estate, inheritance, and other death
taxes, including any interest and penalties with respect to those taxes not caused by negligent
delay, payable to any federal, state, or foreign taxing authority imposed with respect to all
property comprising my gross estate, whether or not such property passes under this Will, shall
be paid out of the principal of my residuary estate.
5.2. INCOME AND GIFT TAX CLAUSE - My Executor may join with
my spouse, or the personal representative of my spouse or spouse's estate, in a joint income tax
return covering any period of time prior to my death or in a gift tax return for gifts made by my
spouse prior to my death and, in connection therewith, to determine what taxes, interest, and
penalties are proper and to pay same, even though not attributable in whole or in part to income
or gifts from my property, not requiring my spouse or the personal representative of my spouse
or spouse's estate to indemnify my estate against liability to it for tax attributable to my spouse.
5.3. PROTECTIVE PROVISION -All principal and income shall, until
LAW OFFICES
BE6lE Y 6 FENORICK.P.C.
SSIONAL CORPORATK#J
TORNEY AT LAW
~N 111 OFFICE PARK
5. LENOLA ROAD
~. O. BOX eta
:STOWN. N. J. OB067
actual distribution to the beneficiary, be free of debts, contracts, alienation, and anticipations of
any beneficiary, and the same shall not be liable to any levy, attachment, execution, or
sequestration while in the possession of my Executor or Trustee.
5.4. NON-ACCRUAL OF INCOME -All income not actually paid to
a beneficiary before termination of his or her interest shall be treated as though it had accrued and
8
become payable thereafter; and no credit or accrual shall be made for taxes, commissions, or other
charges theretofore made against income. Income shall not be apportioned between successive
beneficiaries.
5.5. OPTIONAL TERMIl~TATION OF TRUST -Notwithstanding any
other provisions hereof, my Trustee may, in my Trustee's sole discretion and at any time,
terminate any or all of the trust shares under this Trust, if the amount thereof does not warrant the
cost of continuing said trust or if its administration would be otherwise impractical. Upon such
termination, my Trustee shall pay the principal and any accumulated or undistributed income of
such trust share to the person or persons entitled at that time to the income therefrom in the
proportions to which they were then entitled to receive .the income, and, upon such termination,
the rights of all other persons who might otherwise have an interest as succeeding life tenants or
in remainder shall cease. If any such person be then a minor, or, in the opinion of my Trustee,
mentally or physically incapacitated, my Trustee may pay the share of such fund to which such
person would otherwise be entitled to the parent or guardian or the estate or person of such income
beneficiary or to the person caring for such beneficiary. In the case of a minor, my Trustee may
deposit such fund in a savings account in a savings institution of my Trustee's choosing for the
benefit of such minor.
5.6. DISABILITY PROVISION -Unless otherwise provided for herein,
LAW OFFICES
BE6LEY6FENDRK:K,P.C
:SSIONAL CppppRAT10M
fORNEY AT LAW
~N III OFFICE PARK
S. LENOLA ROAD
>. O. 80X eel
:STOWN. N.J. o9oS7
any income or principal payable to any beneficiary, other than my spouse, who, in the opinion of
my Trustee, is mentally or physically disabled, shall be held in a separate trust by my Trustee
during such disability, unless the trust share is sooner terminiated as otherwise provided herein.
Inncome may be accumulated, and income and principal may be expended for the health,
9
i
maintenance, support, and education of such beneficiary as my Trustee, in my Trustee's sole and
absolute discretion, may determine. My Trustee may apply the same directly without the
intervention of a guardian or pay the same to any person having the care or control of said
beneficiary or with whom the beneficiary resides without duty on the part of my Trustee to
supervise or inquire into the application of such funds. The balance of such income and principal
shall be paid to such beneficiary when the disability ceases or to such beneficiary's estate in the
event of death prior thereto.
5.7. RULE AGAINST PERPETUITIES - If any trust hereunder is sitused
in a jurisdiction which has a Rule Against Perpetuities, then notwithstanding anything herein to
the contrary, no Trust hereunder shall extend beyond twenty-one (21) years after the death of the
last survivor of myself and my descendants living at the date of my death. At the expiration of
that period, my Trustee shall distribute the remaitung portion of any Trust property in my
Trustee's hands to the beneficiaries entitled to the income at that time.
5.8. ACCOUNTINGS -
5.8.1. Estate Accounting - My Executor shall render an
LAW OFFICES
BEGLE Y 6 FENDRICI(, P.G
ESSIONAL CORPORATION
TORNEY AT LAW
7N 111 OFFlCE PARK
5. LENOLA ROAD
~. O. BOX ear
:STOWN. N.J. oeo57
account of the administration of my estate to the beneficiaries of my estate upon the conclusion
of such administration, or if such administration shall continue for a period of longer than eighteen
(18) months after my death, then upon the request of any of the beneficiaries of my estate. The
approval of the accounting by the adult beneficiaries of my estate shall be conclusively binding
upon all of my beneficiaries. The adult beneficiaries shall be conclusively presumed to have
approved each such account unless he, she, or they file written exceptions thereto with my
Executor within thirty (30) days after the receipt of each account. Nothing herein shall limit the
10
s
right of my Executor to file an accounting in a court of competent jurisdiction at .the appropriate
times. The records of the Trust shall be opened at all reasonable times to the inspection of the
beneficiaries of the Trust and their appointed representatives.
5.8.2. Trustee's Accountings - My Trustee shall render an
account of the administration of the trust to the then-living adult income beneficiaries and adult
remainderman upon request by any adult income beneficiary or adult remainderman, and the
approval thereof by the living adult beneficiaries and living adult remainderman shall be
conclusively binding upon all parties in interest under this Agreement. The aforementioned adult
beneficiaries or adult remainderman, as the case may be, shall be conclusively presumed to have
approved each such account unless he, she, or they file written exceptions thereto with my Trustee
within thirty (30) days after the receipt of each account. Nothing herein shall limit the right of my
Trustee to file an accounting in a court of competent jurisdiction at appropriate times.
5.9. DEFINITIONS -
5.9.1. Per Stirpes Distributions - Unless otherwise ~
specifically provided, all distributions are to be made to a person's descendants, per stirpes.
The distributable assets are to be divided into as many shares as there are then-living
LAW OFFICES
BEGLEYbFENDRICK,P.G
SSIONAL CORPORATION
TORNEY AT LAW
~N III OFFICE PARK
S. LENOLA ROAD
~. O. BOX ez~
:STOWN. N. J. oeas~
children of such deceased person and deceased children of such deceased person who left then-
living descendants. Each then-living child shall receive one (1) share and the share of each
~ deceased child shall be divided among such child's then-living descendants in the same manner.
5.9.2. Descendants -The descendants of a person means all
of that person's lineal descendants of all generations. The relationship of parent and child at each
11
t
generation shall be determined by the definition of parent and child contained under Pennsylvania
law as of the date of my death.
A descendant in gestation who is later born alive shall be considered a descendant in being
throughout the period of gestation.
An adopted person, and all persons who are the descendants by blood or by legal adoption,
shall be considered descendants of the adopting parent as well as descendants of the adopting
parent's ancestors.
5.9.3. Disabili - A beneficiary under this Will is disabled
or under a disability when he or she is under the age of eighteen (18) years and not emancipated;
or, if in the judgment of my fiduciary, the beneficiary is.unable to manage his or her property and
affairs for reasons such as mental illness, mental deficiency, physical illness or disability, chronic
use of drugs, chronic intoxication, confinement, detention by a foreign power, or disappearance.
If any court of competent jurisdiction has declared a beneficiary to be disabled or under a
disability, my fiduciary shall be bound by that determination as long as that determination is in
I effect.
5.9.4. Education - As used in this Will, "education" shall
I include:
5.9.4.1. Colle a -Any course of study or instruction
at an accredited college or university granting undergraduate or graduate degrees.
LAW OFFK~9 5.9.4.2. Vocational -Any course of study or instruction
BEGLEY bFENDRICK,P.C.
ESSIONAL CORPORATION
TORNEY AT LAW at any institution for specialized, vocational, or professional training.
ON 111 OFFICE PARK
5. LENOLA ROAD
P. O. BOX e27
STOWN. N_J. OBO~J' 7
12
5.9.4.3. General -Any curriculum offered by any
institution that is recognized for purposes of receiving financial assistance from any state or federal
agency or program.
5.9.4.4. Course of Studv -Any course of study or
instruction which may be useful in preparing a beneficiary for any vocation consistent with the
beneficiary's abilities and interests.
5.9.4.5. Types of Distributions -Distributions for
education may include tuition fees, books, supplies, living expenses, travel, and spending money ~I
to the extent such education expenses aze reasonable.
5.9.5. Fiduciazv -For purposes of this Will, the term
"Fiduciary" shall include an Executor, Executrix, Administrator, Personal Representative,
Guardian, Custodian, Conservator, Trustee or any other form of fiduciary.
As used throughout this Will, the term "Executor, " "Trustee" and "Fiduciary" shall refer
to the original Executor and Trustee as well as any single, additional or successor Executor and
Trustee. It shall also refer to any individual, corporation or other entity acting as a replacement,
substitute, or added Executor and Trustee. Such reference shall include the masculine, the
feminine and the neuter.
5.9.6. Other Definitions -Except as otherwise provided in
this Will, terms shall be as defined in the Decedents, Estates and Fiduciaries Act (20 Pa. C.S.A.
LAW OFFICES
9EGLEYafENDRK:K,P.C, §101 et seq.) aS amended after the date of this Will and after my death.
SSIONAL CORPORATION
~ORNEY AT LAW 5.10. APPLICABLE STATE LAW -The validity of this Will shall be
ON 111 OFFICE PARK ~~
5. LENOLA ROAD determined by reference to the laws of the Commonwealth of Pennsylvania.
~. o. eox aa~
:STOWN. N.J. oeo5~
13
1~
Any question with regard to the construction and administration of the various trusts
contained in this Will shall be determined by reference to the laws of the state in which the trust
is then currently being administered.
IN WITNESS WHEREOF I subscribe my name this 14th day of February, 2001.
~~ ~- ~r~~~-~
ANN S. McCORMICK
The foregoing instrument was signed, published and declared by ANN S. McCORMICK,
the Testatrix, to be the Testatrix's Last Wi11 and Testament in the presence of each of us, present
at the same time, and we, at the Testatrix's request and in the Testatrix's presence, and in the
presence of each other have hereunto subscribed our names as witnesses this 14th day of February,
2001.
LAW OFFICES
BEGLEY 6 FENDRK;K,P.C.
ESSIONAL CORPORATKIN
TORNEY AT LAW
ON 111 OFFICE PARK
5. LENOLA ROAD
~. O. BOX eta
ESTOWN. N.J. oeos~
14
«+
K
WE, the Testatrix and David T. Shaffer and Jill Morrow
the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and
executed the instrument as her Last Will and Testament and that she signed willingly and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the
best of the witnesses' knowledge the Testatrix was at the time eighteen years of age or older, of
sound mind, and under no constraint or undue influence.
,lJ,~ flG'CG~.r~
ANN S. McCORMICK, Testatrix
~ ~--~ -~
Witness.
L /{L~~u~
LAW OFFICES
BEGIEY 6FENDRIGK.P.C.
ESSIONAL CORPORATION
TORNEY AT lAW
ON 111 OFFICE PARK
5. IENOLA ROAD
~. o. eox ear
:STOWN. N.J. oeos~
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
Subscribed, sworn to and acknowledged before me by ANN S. McCORMICK, the
Testatrix, and subscribed and sworn to before me by David T. Shaffer and Jill Morrow
the witnesses, this 14th day of
February, 2001.
S~RON L KUTCHER
Commonwe~igt of Y~ania
Comm~er off' Deeds
15
PSEf~
1 -,~-!1
11/22/2011
Smigel, Anderson & Sacks, LLP
Attorneys at Law
Joanne A. Bradley, Paralegal
4431 N. Front St.
Harrisburg, Pa 17110-1709
Re: ANN S MCCORMICK, Deceased.
PSECU Reference # 1488015842795
Dear Ms. Bradley:
The above referenced person has an account with PSECU which was opened on 01/24/2003. The Share
accounts were individually held by ANN S MCCORMICK.
The following are the Date of Death Balances for ANN S MCCORMICK's account with PSECU:
Account Date of Death Balances Interest -October 1-5
Savings (S 1) $14.50
Checking (S4) $21,474.09 $ 0.23
The account has been closed
If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237-7328, press 6,
extension 3120.
Sincerely,
any 1
Member Service Representative
PSECU
Pennsylvania State Employees Credit Union
1 Credit Union Place, P.O. Box 67013, Harrisburg, PA 17106-7013 •800.237.7328 • »psetu.com
TNIS CREDIT UNION IS FEDERALLY INSURED BYTHE NATIONAL CREDIT UNION ADMINISTRATION. EQUAL OPPORTUNITY LENDER.
_. _ _
ETRO
BANK ~r burg, A 17111 m8ymeti o b k.com
November 21, 2011
{ e ~
.
~~'~i'-SIG/~~
if ~ ~~
Smigel, Anderson & Sacks L.LP
4431 N Front St
Harrisburg PA 17110
RE: Estate of: Ann 5. McCormick
Tax Identifx:ation Nurnber:164-22-0668
Date of Death: October 5, 2011
To Whom It May Concern:
This letter is in reference to decedent account information you requested for the individual listed above.
We are able to provide the following:
Account Type: Checking
Account Number: 536737661
Date Opened: 06/15/2004
Date Closed:11/01/2011
Primary Owner: Ann 5. McCormick
Date of Death Balance: $581.07
Please feel free to contact me at (717) 412-6122 if I may be of further assistance.
Sincerely,
Diana Reynolds
Metro Bank
Support Associate/Deposit Services
~~
PO Box 2310
Cherry Hill NJ 08034
Deneen McCormick
205 West Courtland Ave.
Shiremanstown, PA 17011
February 28, 2012
Dear Ms. McCormick,
We received your request for information on BenefitNOW Account 520156220 for the A.
J. McCormick Living Trust dated 7/17/96.
The BenefitNOW Account was opened on August 28, 2007 which is an interest bearing
account for the proceeds from policy 0103.61796. The BenefitNOW Account was titled
A. J. McCormick Living Trust dated 7-17-96 and states that Ann S. McCormick is the
Trustee.
The balance on the BenefitNOW Account 520156220 as of October 5, 2011 was
$106,303:90.
Thank You,
Brenda K. Bennett
BenefitNOW Account®
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