HomeMy WebLinkAbout08-06-12r
1505610105
EX (oz-11) (FI)B !+
REV-1500
enns lvania OFFICIAL USE ONLY
PA Department of Revenue p y County Code Year File Number
. o[vnarn~[nT or arv[rvu[
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 I ~ ~
Harrisburg, PA 1']128-o6oi RESIDENT DECEDENT ,
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
168-18-6562 11 /06/2011 07/05/1921
Decedent's Last Name Suffix Decedent's First Name MI
SEMMEL EVELYN M
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death
Prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
~ 6. Decedent Died Testate C~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A)
Between 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 TO:
Name Daytime Telephone Number
SALLY A. JONES (717) 766-0677
First Line of Address
1580 WILLIAMSBURG WAY
Second Line of Address
City or Post Office
MECHANICSBURG
State ZIP Code
PA 17050
Correspondent's a-mail address:
REGISTER OF VQII._
S
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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true correct and complete. Declaration of preparer other tha e personal representative is based on all information of which preparer has any knowledge.
SIGN URF~ OF PEg~SO~ESPONSIBLE~FOR FILING ETUR ~_ ~, DATE
o ~ ii ~ . /~' t K~-,.~ ~ _ / f .~ G'' 08/03/2012
s ~
ADDRESS
1580 WI ` TAMS RG WA,~MECHA ICSBURG, PA 17050
SIGNATURE OF PREPA THE T REPRESENTATIVE DATE
08/03/2012
ADDRESS
12 SUMMIT DRIVE, DI SBURG, PA 17019
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
a ,
J
REV-1500 EX (FI)
Decedent's Social Security Number
decedent's Name: EVELYN M. SEMMEL 168-18-6562
RECAPITULATION
1. Real Estate (Schedule A) ........................................... .. 1.
2. Stocks and Bonds (Schedule B) ..................................... .. 2. 126,476.72
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3.
4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 32,166.98
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
00
40
000
(Schedule G) O Separate Billing Requested...... .. 7. ,
.
8.
( 9 ) ...........................
Total Gross Assets total Lines 1 throu h 7 $.
.. 198,643.70
9.
p ( ) .................
Funeral Ex enses and Administrative Costs Schedule H 9.
.. 29,320.77
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............. .. 10.
11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 29,320.77
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 169,322.93
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. 169,322.93
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_ 15.
16. Amount of Line 14 taxable
at lineal rate X .0 45 169,322.93
16.
7,619.53
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 7,619.53
19. TAX DUE ...................................................... .
...
150561,0205
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~
L 1505610205
Side 2
155610205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
EVELYN M. SEMMEL
STREET ADDRESS
100 MT. ALLEN DRIVE
CITY STATE ZIP
MECHANICSBURG PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 7,619.53
2. Credits/Payments
A. Prior Payments 9,000.00
B. Discount 380.98
___
Total Credits (A + B) (2) 9,380.98
3. Interest
(3)
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. (4) 1,761.45
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT.
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 after 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? ........................................................................................................................ ^
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(x)(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(x)(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(x)(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)
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COMMONWEALTH OF PENNSYLVANIA ~j~~~~ ~ ~V~ V LAS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
___
ESTATE OF _ FILE NUMBER
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All property jointly-owned with right of survivorship must be disclosed on Schedule F.
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (1-97)
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- ~ ~~ ~ SCHEDULE E
~~
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPIOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL P ROPERTY
RESIDENT DECEDENT
ESTATE OF = . FILE NUMBER
. -
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Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
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TOTAL (Also enter on line 5, Recapitulation) ~ $ ~ ~~ ;`' .:~~ ~~ ~~
(If more space is needed, insert additional sheets of the same size)
RE~~-1510 EX * (1 97)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF .-~ FiLE NUMBER
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This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAb1E OF THE TRANSFEREE, TNEIR RELATIONSHIP Tv DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE .
VALUE OF ASSET
INTEREST
IFAPPI.ICABLE
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SCHEIDUILE G
INTER-VIVOS TR~4NSFERS 8~
NfISC. NON-PR~BA'~E PROPERTY
TOTAL (Also enter on line 7, Recapitulation) I $ ,:~j' ~ ~°`~ `` ~~~ r ' `
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (10-06)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~~I~~ER'~1~.E FI
FUNERAL EXPENSES &
ADMINISTRATII~/E COSTS
__
ESTATE OF FILE NUMBER
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Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
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B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) _
Street Address
City State Zip __ _ _
Year(s) Commission Paid: _ -
2. Attorney Fees
3. Family Exemption: (If 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
5. Accountant's Fees
6. Tax Return Preparer's Fees
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TOTAL (Also enter on line 9, Recapitulation) $ ~=- °` . -~ '°" '
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~~~~~~
BENEFICIiARIES
ESTATE OF FILE NUMBER
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RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPER~1'Y Do Not List Trustee(s) OF ESTATE
i TAXABLE DISTRIBUTIONS [include outright spousal distributions, and tr~~nsfers under
Sec. 9116 (a) (1.2)]
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ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE 0~I LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
fi NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AIV ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $
(If more space is needed, insert additional sheets of the same size)
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JOHN T SEMMEL EX EST EVELYN M SEMMEL
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YORK PA 17403
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Trac9e Date: 31 Jan 2012 4:05 (Time) Settlement.Date: 03 Feb 2012 Cost Basis Method: FIFO
ShareslUnits Price per Gross Amount Trading BankinglWire Taxes Other Net Amount
Sold SharelUntt (USD) of Sale (_USD) Fees. (t1SD)~ Fees (USD) Withheld (USD) Fees (USD) of Sale (USD)
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Covered Transaction Total: 0.000000
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Noncovered Transaction Total: 47.000000 r~
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Priority 50 Plus Account Statement ~~ ~:~
For tl>te period 03/16/2012 to 04/16/2012
ooos27
,~;~ EST OF EVELYN
4' ~~ JOHN T SEMMEL
SALLY A JONES
1580 WILLIAMS
MECHANICSBURG
M SEMMEL DECD
EXTR
EXTRX
BURG WAY
PA 17050-7387
Primary account number: 50-7009-9053
Page 1 of 3
Number of enclosures: 0
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t~~~lay by visitin~~ the Custc~m~r Service ~l'ctli in cmlinr hankin~~.
~'riority 5Q Plus ,f Esc Of Evelyn M Setnlrel Decd
'~ John T Semmel Extr
Interest Checking Account Sunl~n>tary ~; Sally A Jones Extrx
Account number. 50-7009-9053
Overdraft Protection has not been established far this account. ,,~;~
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Balance Summary s-----~--. ~
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Beginning j Deposits and`*. Checks and other Ending
balance other additions deductions balance
E),73r~.ili ~ i,~l(i~}.(i~3 `~.UO 17,14);3.~1~4
~
""r,\
~ Average monthly Charges
°---°+ balance and fees
Interest Summary
Annual Percentage Number of days Average collected Interest Paid
Yield Earned (APYE) in interest period balance for APYE this period
As of 04/16, a total of $.31 in interest was
paid this year.
Activity Detail
Deposits and Other Additions
Date Amount Description
O';,~".'~) I,~t(i~.ri(i 1)i-r.rl 1)el>utiil - 1•:fil~yttutt
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PNDMLT01-JOB 14041-N40-NNNNNN-002-001776
Tf~ere were 2 Deposits and Other Additions
totaling $7,464.68.
''~r ~ .~~
~~~
Priority 50 Plus account Statemcilt
For tl~e period 10/19/201 i to 11/16/3011
~_~~ For 24-hour information, sign on to PNC Bank Online Banking EVELYN M SEMMEL
'`~ on pnc.com. Primary account numUer: 50-7009-9053
Acc<-unt. rntmhE:r: 5O-7U1)~) ~I(153 - cont.inrted Page 2 of 4
~-C9EiVf1k~' ~E1~1~
~-eposits and Other Additions Tltere were 4 Deposits and Otlter Additions
Date Amount Description totaling $2,665.95.
1 l;~ O1 l ,fi7`~.~)2 Dit~cc.t Deposit - \~rr Rct
tIS'I't•easury 303 Wa::.t~t:~;08~)~ 1
1 l;'O1 77.48 l:)irect Deposit - Pn 1'rnls/Bg
Iirlhlelteut Sfeel.Jl7~4181,jjj I13Uri
1 l i ()2 21.8. i3 Direct Deposit - Eftpymttl
*1.incoln Nat I.i(~ Aaxxx~:5~):_'li
11;'1(i .22 ln(erest Yayrnettt
t~hecks and S~~bstitute I~hecks
number Amount paid number number Amount paid number
4 73 8 8, r c)6.!'i 5 10,/3 I oti41 C~~(~372 ~4 73 J 13 8.41 l (); "~ 7 0.?:{:is»~~;:3
* Gap in check sequence There were 2 checks listed totaling
$8,734.96.
ICfnlitne and ~leetronie Banking Oeduetions There were 3 Online or Electronic Banking
Date Amount Description Deductions totaling $144.98.
l U/`? 7 12('i.00 I'a}7tnenL,I?-Cltc,ck Pa}-tnc:~ttt Vel et ans A[• f tirs X1:740
1 Ij07 2.00 Direr) Naytnent - XXXlX\231.1
Priority ri0 Pht 4708~)3U
11;'Ue ]G.~)8 Direct Payntcut - Pa}-rncnfrer.
Vc°.rizott XXXXXXXXl(i8(i
Daily Balance Detail
Date Balance Date Balance
1O %1 ci 30 897
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"t'hcrc's never been a bel:ter time to refinance ,your home.'l'ake advanta~c oi'llistoricallyiow rates anal lo()k inlu
_yuur retinancin~, optic)ns with PNC M()rt~a~c. Lower monthly paynlcnts, consolidate debt and cVCn tree u~~ c.asll (-()r
nc~v ~~rc)•jccts around the house. ('all us today at 1-~fi6-765-2195, visit tls online at www.pnc.colll/homcs, or dro}~ by a.
local .I'NC branch t~)r more intonnation.
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COMMONWEALTH OF PENNSYLVQ"~~^
COUNTY OF CUMBERLAND
estate o f E VEL YN M SEMMEL
SHORT CERTIFICATE
I , GL ENDA FA RNER S TRA SBA UGH
Register for the Probate of Wills and Granting
Letters of Administration in and for
CUMBERLAND County, do hereby certify that on
the 17th day of November, Two Thousand and
Eleven ,
Letters TESTAMENTARY
in common form were granted by the Register of
said County, on the
l a t e o f UPPER A L L EN TO WNSH/P
(First, Middle, Last)
in said county, deceased, to JOHN T SEMMEL
and
(First, Middle, Last)
SALL Y A JONES
(First, Middle, Lastl
and that same has not since been revoked.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the
seal of said office a t CARLISLE, PENNSYLVANIA, this 17th day of November
Two Thousand and EI even .
File No. 201 ~- 01237
PA File No. 21- ~ ~- 1237
Date of Death ~ 1/06/201 ~
S . S . # 168-18-6562
Deputy °
NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL
LAST WILL AND TESTAMENT
OF
EVELYN M. SEMMEL
I, EVELYN M. SENII~'IEL, of Upper Allen Township, Cumberland, County,
Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils.
ARTICLE 0~1E
TANGIBLE PERSONAL PROPERTY
1. i I bequeath all my tangible personal property, including b;' way of illustration but
not by way o ~ Limitation, my household furniture and furnishings, paintings, books, automobiles,
jewelry and personal effects, exclusive of any such property ~~sed in a trade or business, to my
husband, '~'~IO>VIAS H. SEMMEL ("My I-Iusband"), if he survives me. If My Husband does not
survive me, I bequeath such assets to my children living at my aeath to be divided among them iu
as nearly equal shares as they agree. In the event of irreconcilable disagreement among my
children, they shall take alternate t~lrns selecting individ~~al items with my oldest child making
the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of
my residuary estate.
§ 1.2 To the extent practicable in the Exec~ztor's sole discretion, I bequeath any policies
_~ _
of insurance on such property to the beneficiary entitled to such property. ,` ~ _
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Doc #203131
~ 1.3 I direct that the expenses of storing, packing, shipping, insuring and. delivering
any such property to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
ARTICLE TWO
RESIDUE
§ 2.1 I devise and bequeath all the residue of my estate to the then serving tn~stee ~.~f
"The Evelyn M. Semmel Revocable Trust" created under Agreement dated as of even date
herewith, by myself, as Settlor, and SALLY A. JONES and JOHN T. SEMMEL, as Co-
Trustees, as the same may have been or may be further amended or restated prior to my death
("My Re~~ocable Trust"}, to be distributed in accordance with the terms of said trust agreement,
or if said trust agreement is not in effect at the time of my death, in accordance with the terms
specifies] therein on the date of this Will or of its last publication by Codicil or otherwise.
ARTICLE THREF,
APPOINTMENT OF FIDUCIARIES
§ 3.1 I appoint My Husband as Executor of this Will. If he is unable or unwilling to act
or continue to act, for any reason whatsoever, I appoint my daughter, SALLY A. JONES ("My
Daughter"l, and my son, JOHN T. SEMMEL ("My Son"), as Co-Executors. If either My
Daughter or My Son shall be unable or unwilling to act or continue to act, for any reason
whatsoever, the vacancy shall not be filled and the other then serving Co-Executor shall serve as
sole Executor. All references herein to the "Executor" shall mean my originally appointed
Executor, my successor Co-Executors or the sole serving successor Executor or Executrix, as the
case maybe.
-2-
~ 3.2 I appoint My Husband as Guardian of the estates of any minor beneficiaries under
this Will, including the proceeds of any life insurance on my life payable to such minors and any
other property, rights or claims with respect to which I am entitled to appoint a guardian and have
not otherwise specifically done so. The Guardian shall have full authority to use such assets,
both principal and income, in any manner the Guardian shall deem advisable for the best interests
of the minor, including college anal graduate education, and professional, vocational or technical
training, without securing a court order. If My Husband is unable or unwilling to act or continue
to act, for any reason whatsoever, I appoint the then serving Trustee of My Revocable Trust as
such Guardian.
ARTICLE FOUR
POWERS OF FIDUCIARIES
~ 4.1 No fiduciary under this Will shall be required to give bond or other security for
the faithful performance of the fiduciary's duties.
§ 4.2 Any such fiduciary shall have the following powers, in addition to those given by
law:
§ 4.2.1 To invest in, accept and retain any real or personal property,
including stock of a corporate fiduciary or its holding company, without restriction
to legal investments;
§ 4.2.2 To sell, exchange, partition or lease for any period of time any
real or personal property and to give options therefor for cash or credit, with or
without security;
§ 4.2.3 To borrow money from any person including any fiduciary
acting hereunder, and to mortgage or pledge any real or personal property;
-3-
§ 4.2.4 To hold shares of stock or other securities in nominee
registration form, including that of a clearing corporation or depository, or in book
entry form or unregistered or in such other form as will pass by delivery;
§ 4.2.5 To engage in litigation and compromise, arbitrate or abandon
claims;
§ 4.2.6 To make distributions in cash, or in kind at current values, or
partly in each, allocating specific assets to particular distributees on a non-pro rata
basis, and for such purposes to make reasonable determinations of current values;
4.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share of income
or principal of any person affected thereby;
§ 4.2.8 To join with My Husband or his personal representative in the
filing of a joint income tax return for any period for which such a return maybe
permitted, without requiring him or his estate to indemnify my estate against
liability for the tax attributable to his income, and to consent, for federal gift tax
purposes, to having gifts made by My I-Iusband during my lifetime treated as
having been made half by me;
§ 4.2.9 To allocate, in the Executor's sole and absolute discretion, any
portion of my exemption under Section 2631(a) of the Internal Revenue Code
(which statutory exemption is presently $1,000,000), to any property as to which I
am the transferor, including any property transferred by me during my lifetime as
to which I did not make an allocation prior to my death;
§ 4.2.10 To disclaim any interest I may have in any estate if the
Executor deems such disclaimer to be in the best interests of my estate and the
beneficiaries thereof; and
§ 4.2.11 To file the appropriate election in accordance with Section
2056(b)(7){B)(v) of the Internal Revenue Code to designate whatever portion of
the assets composing my federal gross estate that the Executor, in the Executor's
sole discretion, determines should qualify for the marital deduction. In making this
determination, the Executor is directed to consider the present and projected
financial requirements of My Husband, the expected period of survivorship of My
Husband and the assets that have passed to My Husband other than under the
provisions of this Will.
-4-
ARTICLE FIVE
PROVISIONS FOR TAXES
§ 5.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or with
respect to any property subject to any such tax, and any penalties thereon, shall be paid by the
Executor out of the principal of that portion of my estate disposed of by Article Two of this Will
and allocated among beneficiaries in accordance with the provisions of My Revocable Trust. All
interest with respect to any such taxes shall be paid by the Executor out of the income or
principal or partly out of the income and partly out of the principal of such portion of my estate,
in the absolute discretion of the Executor. My Executor shall not make apportionment among or
seek reimbursement from the beneficiaries, recipients or owners of such property for any such
taxes, penalties ar interest, except as provided in My Revocable Trust. Notwithstanding any
provision of this Article to the contrary, the Executor shall not pay any such taxes, penalties or
interest attributable to any property included in my estate solely because of a power of
appointment thereover which I possess but have not exercised or any qualified terminable interest
property.
ARTICLE SIX
PROVISIONS FOR DEBTS AND EXPENSES
§ 6.1 I direct that any of my legally enforceable debts, any expenses of my last illness,
funeral and burial, and any of the administrative expenses of my estate, shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
-5-
ARTICLE SEVEN
BUSINESS INTERESTS
§ 7.1 In the event any business interest should be an asset of my estate, whether the
same involves a proprietary interest, a partnership interest or stock in a closely held corporation,
whether wholly owned, controlled by me or owned in substantial part by me, I authorize the
Executor, subject to the terms of any agreement I may have made for the sale of my interests, to
continue said business until such time as the Executor shall deem it advisable to sell, to liquidate
or to distribute the same in kind. With respect to any sale or exchange of the stock of any such
business interest and in the absence of any such agreement entered into by me prior to my death, I
direct the Executor to consider and to determine the appropriateness of a sale or redemption of
such stock in accordance with Section 303 of the Internal Revenue Code to the business entity
and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue
Code. It is my desire that to the extent possible any business interest which I may own at the
time of my death be continued or disposed of only in an orderly manner so as to maximize the
proceeds of any disposition. If an election under the foregoing provisions will effect such desire,
the Executor is encouraged to pursue such election if the Executor deems such election also to be
in the best interests of my estate and the beneficiaries thereof. The Executor shall have all rights
and powers in connection with such business as I had when living, including specifically the
power at any time and from time to time to operate or to join in the operation of the same as a
going concern, to form or to reform a general or limited partnership, to incorporate or to
reincorporate and to liquidate or to sell the same or any part thereof as the Executor deems it
advisable for the best interests of my estate and of the beneficiaries thereof without the necessity
-6-
of any order of court and without any liability for loss resulting from the operation of said
business except when such loss is the result of gross negligence or fraud on the part of the
Executor.
ARTICLE EIGHT
MISCELLANEOUS PROVISIONS
§ 8.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Revenue Code of 1986, as amended from time to time, or the corresponding provision of
subsequent law.
§ 8.2 If any person and I die under such circumstances that it is impossible to determine
which of us survived, it shall be conclusively presumed and this Will shall be construed as if
such person had predeceased me.
§ 8.3 An individual fiduciary shall be entitled to receive reasonable compensation for
such fiduciary's services hereunder.
§ 8.4 Whenever a fiduciary is directed to distribute property to or for the benefit of any
beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise
suffers from an illness or mental or physical disability that would make distribution directly to
such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in
good faith), the fiduciary may distribute such property to the person who has custody of such
beneficiary, may apply such property for the benefit of such beneficiary, may distribute such
property to a custodian for such beneficiary, whether then serving or selected and appointed by
the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or
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uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's
estate, may distribute such property directly to such beneficiary's estate, or may distribute such
property directly to such beneficiary (except if any of the conditions hereinbefore described in (b)
apply), without liability on the part of the fiduciary to see to the application of such property.
This provision shall not in any way operate to suspend such beneficiary's absolute ownership of
such property or to prevent the absolute vesting thereof in such beneficiary.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 25th day of May,
1999.
~ ` I ~ f `~' ~ ~.~ ~ '~ SEAL,
Evelyn l~'~. Semmel
Signed, sealed, published and declared by the above named EVELYN M.
SEMMEL as and for her last Will, in the presence of us and each of us, who, at her request and
in her presence and in the presence of each other, have hereunto subscribed our names as
witnesses ther ; the day and year last above written.
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-8-
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
ss.
We, EVELYN NI. SEMMEL, the testatrix, and
d ~ C ,the witnesses, 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;
that the testatrix signed willingly and executed it as her free and voluntary act for the purposes
therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed
the Will as a witness and that to the best of his or her knowledge the testatrix was at that time 18
years of age or older, of sound mind and under no constraint or undue influence.
f'~' /'
G~velyn M. Semmel
~ ~~
~~
.,
Witnes ~'
Subscribed, sworn to and acknowledged before me by EVELYN M. SEMMEL the
testatrix, and subsc ibed and sworn to before e by ~ ,
..~, and' ~~ v~~ _ ,witnesses, this
25th d May, 1999.
~.
Not ry Public
My Commission Expires:
(SEAL)
Notarial Seal
Kimberly A. Crostley, Notary Public
Harrisburg, Dauphin County
My Commission Expires Jan. 4, 2001
Pllember Pennsylvania Association of Notaries
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REVOCABLE TRUST AGREEMENT
THE EVELYN M. SEIVIMEL REVOCABLE TRUST
THIS AGREEMENT is made and entered into this 25th day of May, 1999, by
and between EVELYN M. SEMMEL, of `Upper Allen Township, Cumberland County,
Pennsylvania, as Settlor (the "Settlor"), and SALLY A. JONES, of Mechanicsburg,
Pennsylvania, and JOHN T. SEMMEL, of York, Pennsylvania as Co-Trustees (the "Trustee").
WITNESSETH:
WHEREAS, the Settlor maybe desirous in the filture of placing the active
management and control of certain property in the hands of the Tnistee.
NOW, THEREFORE, for and in consideration of their mutual covenants and
promises,. the Settlor and Trt.~stee agree as follows:
ARTICLE ONE
TRUST ASSETS
§ 1.1 The Settlor, or any other party or person, may from time to time make policies of
insurance on the Settlor's life, individual retirement account benefits, and/or qualified or
non-qualified retirement plan benefits payable to the Trustee, or may transfer assets to the
Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The tnlst assets
shall include the proceeds of all insurance policies payable to the Trustee and all such other
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benefits or added assets (collectively the "Trust Assets"), which shall be held, administered,
distributed and governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the
provisions of this instrument and any amendments hereto.
ARTICLE TWO
DURING THE SETTLOR'S LIFETIME
§2.1 During the Settlor's lifetime, the Trustee shall have, hold, manage, invest and
reinvest the Trust Assets, collect the income, and
X2.1.1 The Trustee shall pay or apply the entire net income as
the Settlor may from time to time direct in writing. The Trustee shall also
pay to the Settlor such sums from or portions of the principal of the mist
as the Settlor may from time to time request in writing delivered to the
Trustee during the Settlor's lifetime.
X2.1.2 The Tnistee shall pay and use such portion or all of the
income and principal of the Trust Assets as the Trustee, in the Tnistee's
sole discretion, shall deem necessary from time to time to provide for the
proper maintenance, support, medical, hospital, nursing or nursing home
care of the Settlor and of the Settlor's husband, THOMAS H. SEMMEL
(the "Settlor's Husband").
ARTICLE THREE
UPON THE SETTLOR'S DEATH
§3.1 Upon the death of the Settlor, the Trustee shall divide and distribute the balance of
the Trust Assets as follows:
§3.1.1 If the Settlor's Husband survives the Settlor, the Trustee
shall retain in trust an amount equal to the value of the balance of the Tntst
Assets (determined on the basis of the values finally determined for federal
estate tax purposes), reduced by an amount, if any, needed to increase the
Settlor's taxable estate so that the federal estate tax as finally determined
(taking into consideration adjusted taxable gifts) will equal the Settlor's
unified credit, the credit for previously taxed property and the state death
tax credit (to the extent that the use of said credit does not result in an
increase in the state death taxes otherwise payable) available against such
tax, assuming that an election were made to qualify all qualified
Doc#: 203132
terminable interest property, other than the trust provided for under
Article Five of this Agreement, for the federal estate tax marital deduction
whether or not such election is actually made. This trust maybe
composed of cash, of property in kind or partly of cash and partly of
property in kind, shall be funded only with property which qualifies for the
federal estate tax marital deduction in the Settlor's estate, valued at the
date of distribution, and which, to the extent other property is available,
shall not include property for which a foreign death tax credit is available.
The Executor of the Settlor's estate shall have the right to elect on the
federal estate tax return prepared on behalf of the Settlor's estate to have a
portion or all of the property distributed pursuant to this §3.1.1 treated as
qualified terminable interest property in order to qualify such portion or all
of the property for the marital deduction for federal estate tax purposes,
which election shall be binding and conclusive upon the Trustee. If the
Settlor's Executor elects to have a portion or all of such assets so qualify,
such elected assets may, at the discretion of the Trustee and so long as the
election to qualify such assets for the federal estate tax marital deduction is
not jeopardized, be held and administered by the Trustee as a separate trust
estate with the balance, if any, of the assets which are governed by this
§3.1.1 also held and administered as a separate trust estate or maybe held
and maintained by the Tnistee with the non-elected assets as one mist
estate. In either case, any such tnlst or trusts shall be held, administered
and disposed of in accordance with the provisions of Article Four hereof
(the "Marital Trust").
§3.1.2 The Tnistee shall retain in tnlst such of the Tnlst Assets
as shall not have been retained pursuant to the preceding X3.1.1, to be
held, administered and disposed of in accordance with the provisions of
Article Five hereof (the "Unified Credit Trust").
ARTICLE FOUR
MARITAL TRUST
X4.1 The Tnistee shall have, hold, manage, invest and reinvest the assets of the Marital
Trust, collect the income and
§4.1.1 The Trustee shall distribute the net income in
quarter-annual installments, or more frequently if the Trustee deems it
advisable, to or for the benefit of the Settlor's Husband.
§4.1.2 The Trustee may also distribute to or for the benefit of
the Settlor's Husband so much of the principal of the trust property as the
Trustee shall from time to time deem necessary or proper for the health,
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