HomeMy WebLinkAbout08-13-12-~ REV-1500 Ex(°'-'°' , , 1505610143
PA De artment of Revenue ~ OFFICIAL USE ONLY
P pennsylvania
Bureau of Individual Taxes DEPARTMENT OF REVENUE County Code Year File Number
-_ Po Box.2sosol INHERITANCE TAX RETURN 21 1 1 0 0 5 13
- Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
04 07 2011 07 14 1933
Decedent's Last Name Suffix Decedent's First Name
WILSON MERLE
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
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 ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(dale of death after 12-12-82)
0
® g Decedent Died Testate
(Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe De osit Boxes
(Attach Copy of Trust) p
^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1.95)
(Attach SCh. 0)
MI
R
MI
CORRESPONDENT • THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
CRAIG A DIEHL ESQUIRE CPA 717 763 7613 r~.4,
First line of address
3464 TRINDLE ROAD
Second line of address
City or Post Office
CAMP xILL
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REGISTER OF V1~=US
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DATE FILED fv
State ZIP Code
PP_ 170114436
Correspondent'se-mail address: Cdlehl@CadlehllaW.COm
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 than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
'Y~ , „ , e p „ ~~~`_ Michelle Ishimaru ~- ~ _ ~lj ~a
ADDRE
4100 Hambleton Avenue, Louisville, OH 44641
SIGNATURE OF PREPARER OTHER THAOi REPRESENTATIVE _ . ~_
Craig A Diehl Esquire CPA
ADDRESS /~ - -
3464 Trindle Road, Camp Hill, PA 170114436
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
oecedanYs Name: W I L S O N MERLE R.
RECAPITULATION
1. Real Estate (Schedule A) ........................................................................................ .. 1.
2.
Stocks and Bonds (Schedule B) .............................................................................
.. 2. 127,169.31
3. Closely Held 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.
8,615.09
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............ . 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 6
6 8 5
5 4
(Schedule G) ^ Separate Billing Requested ............ . 7, ,
.
8. Total Gross Assets (total Lines 1-7) ...................................................................... . g, 1 4 2, 4 6 9 9 4
14,329.20
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9.
2,202.29
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10.
11.
Total Deductions (total Lines 9 & 10) ....................................................................
.. 11. 16,531.49
12• Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12. 1 2 5 , 9 3 8 . 4 5
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.
125,938.45
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 12 5, 9 3 8 4 5
at lineal rate X .045 1s. 5, 6 6 7. 2 3
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. 5, 6 6 7. 2 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 11 - 00513
Wilson, Merle R.
STREET ADDRESS
129 Walnut Bottom Road
Unit #108
CITY
Shippensburg STATE ,ZIP
PA 17257
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
5,000.00
4. 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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
Total Credits (A + B)
(1) 5,667.23
(2) 5,000.00
(3) 0.00
(4)
(5) 667.23
Make Check Payable to: REGISTER OF WILLS, AGENT.
. ~' ~~tl#~' ' ,A
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; or .................................................................................................................. ^ x^
d. receive the promise for life of either payments, benefits or care? .............................................................. ^
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....................................................................................................................... ^ 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... ^x ^
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 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 reffurn 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) . A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, wfiether by bloo~ or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
ESTATE OF WIISOII, Merle R. 21 - 11 - 00513
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF
DEATH
1 US Savings Bond EE ($1,000.00) -Issuance Date June 1993 1016.80 1,016.80
2 Prudential Jennison Utility Class A - (789.609 shares @ $10.97/share) 10.97 8,662.01
3 DWS Healthcare Fund S - (519.352 shares @ $26.38/share) 26.38 13,700.51
4 Janus Account #203242814 10,461.24
5 Vanguard - Windsor II Investor - (480.102 shares @ $27.60/share) 27.60 ~ 13,250.82
6 Northrup Grumman Corporation - (514 shares @ $62.54/share) 62.54 32,145.56
7 Vanguard Money Market Fund ~ 41,459.87
8 Huntington Ingalls -Acct #00000327786 (85 shares @ $38.80/share) 38.80 3,298.00
9 Prudential/Computershare -Acct #00017983113 (50 shares @ 63.49 3,174.50
$63.49/share)
i
TOTAL (Also enter on line 2, Recapitulation) 127,169.31
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF ~/jIS011, Merle R.
21 - 11 - 00513
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
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
1 Max Winn Auctions -Public Auction of personalty 159.00
2 AARP -Health Refund 16.95
3 Orrstown Bank -Checking Account #103008998 5,759.99
4 PA Department of Revenue -Property Tax Rebate 500.00
5 Refund from Henderson Funeral Home 100.00
6 Coin Collection 1,537.00
7 Baseball Card Collection 542.15
TOTAL (Also enter on Line 5, Recapitulation) I 8,615.09
COMMONWEALTH OF PENNSYLVANIA SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Wilson, Merle R.
FILE NUMBER
21 - 11 - 00513
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is ves.
ITEM
NUMBER DESCRIPTION OF PROPERTY
Include the name of the transferee, their relationship to decadent
and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST EXCLUSION
(IF APPLICABLE)
TAXABLE VALUE
1 Janus Account #203503136 s,ss5.5a 100% 6,685.54
i (99.428 shares @ $67.24/share)
i
TOTAL (Also enter on line 7, Recapitulation) 6,685.54
SC~iEDIA.E H
FU~EFiAL EXPE7VSES &
COMMONNIEALTH OF PENNSYLVANIA ~A ~w Tn~
INHERITANCE TAX RETURN ~TA/r
RESIDENT DECEDENT ~ ~ ~ a~
EsTATE OF Wilson, Merle R.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Michelle Ishimaru
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER FUNERAL EXPENSES:
A. 1 Henderson Funeral Home -Funeral Expenses
B.
1.
z.
3.
FILE NUMBER
21-11 -00513
AMOUNT
868.15
7,123.50
Street Address 4100 Hambleton Avenue
Ciry Louisville State OH Zip 44641
Year(s) Commission paid 2012
Attorney's Fees Law Offices of Craig A. Diehl
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
4.
5.
6.
7.
1
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
The Sentinel -Estate Advertisement
5,698.80
281.50
200.16
TOTAL (Also enter on line 9, Recapitulation) 14,329.20
Schedule H
Funeral E~er~ses &
COMMONWEALTH OF PENNSYLVANIA /'IRA 1 ^I WYQY~ ~/1J~0
INHERITANCE TAX RETURN , II,YQIIYC
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Wilson, Merle R. 21 - 11 - 00513
2 Cumberland Law Journal -Estate Advertisement 75.00
3 Law Offices of Craig A. Diehl -Reimbursement of Certified Mailing Cost for DPW 5.59
Letter
4 Max Winn Auctions -Auctioneer Fee 15.90
5 Cumberland County Register of Wills -Filing Fee for Inheritance Tax Return 15.00
6 Cumberland County Register of Wills -Filing Fee for Family Settlement Agreement 20.00
7 Postmaster -Postage for Estate 17.60
8 Law Offices of Craig A. Diehl -Reimbursement for Additional Short Certificates 8.00
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
CO~INHERITANCE TAX RENURLN ANIA LIABILITIES, & LIENS
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF ~/jISOn, Merle R. 21 - 11 - 00513
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Choice VISA -Credit Card Bill 196.68
2 David L. Hartzok, OD FARO -Medical Bill 25.00
3 Chambersburg Hospital -Medical Bill 25.08
4 AT&T -Telephone Bill 33.55
5 Express Scripts -Pharmacy Bill 1 g gg
6 Care First PHCY, SVCS, LLC -Medical Bill 155.26
7 West Shore EMS Chambersburg -Ambulance Bill 861.74
8 PK Choppers -Clean out apartment; Transport personal items of auction; Transport wheelchair 885.00
to owner
TOTAL (Also enter on Line 10, Recapitulation) I 2,202.29
REV-1513 EX+ 111-°SI
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Wilson, Merle R.
21 - 11 - 00513
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not Llst Trustees)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Michelle Ishimaru Child 2.667% of Residue
4100 Hambleton Avenue
Louisville, OH 44641
2 Leslie Wilson Child 2.667% of Residue
11905 Browns Road
Church Road, VA 23833
3 Christopher Mayle Grandchild 11.25% of Residue
221 Kennedy Street
Louisville, OH 44641
Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REV•1513 EX+ (8-00)
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN BENEFICIARIES continued
RESIDENT DECEDENT
ESTATE OF
Wilson, Merle R. FILE NUMBER
21 -11 -00513
NUMBER
NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO
DECEDENT SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
RECEIVING PROPERTY Do Not Llst Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
4 Evelyn Gordner Grandchild 11.25% of Residue
RR #2, Box 194
Millville, PA 17846
5 Noah Wilson Grandchild 11.25% of Residue
19576 Wagon Trail Drive
Noblesville, IN 46060
6 Belinda Gordner Child $100.00
1205 State Route 254
Millville, PA 17846
7 Henry Wilson Child 2% of Residue
1901 South Drive, Lot #979
Natchitoches, LA 71457
8 Cassandra Wilson Grandchild 11.25% of Residue
11905 Browns Road
Church Road, VA 23833
9 Alicia Servey Grandchild 11.25% of Residue
446 Oliver Street
Williamsport, PA 17701
10 Victor Wilson Child 2.667% of Residue
19576 Wagon Trail Drive
Noblesville, IN 46060
11 Dawn Dillon Grandchild 11.25% of Residue
10736 Darneal Drive
Fountain, CO 44706
12 Les Wilson, Jr. Grandchild 11.25% of Residue
11905 Browns Road
Church Road, VA 23833
13 Ryan Wilson Grandchild 11.25% of Residue
19576 Wagon Trail Drive
Noblesville, IN 46060
Page 2 of Schedule J
LAST WILL AND TESTAMENT
OF
MERLE R. WILSON
I, MERLE R. WILSON, currently residing at 2440 Linn Street, Williamsport, Lycoming County, P ennsylvania, declare that this is
my will and I revoke all other wills and codicils which I have made. '
ARTICLE 1
FAMILY
I.OI.. IDENTIFICATION OF Ml' FAiti'ULX. I declart that I ans a widower and that I have five (5) four children, v'ICTOR G.
WILSON, BRENDA M, GORDNER, MICHELLE A ISHAMLIRI, LES WILSON, and HENRY D. WILSON.
I.OZ. DEFINI'T'ION OF FAMILY TERMS. As uscd in this will, the word "child" as used in this will shall be interpreted to
mean to include persons who have been legally adopted and their issue, and shall include stepchildren who have not been legally adopted.
ARTICLE 2
PAYMENT OF DEBTS AND TA7~CES
20T. PAYMENT OF DEBTS. I duect my executor to pay all of the expenses of (1) a funeral or memorial service; (2) the
interment ofmy remaitL9, including the costs of a g~avesite, ifnecessary, and (3) the installation and inscription of a suitable marker at, and
perpetual care of, the gravesite. I fiuther direct my executor to pay all of my debts that my executor in his or her sole discretion may allow
as claims against my estate.
2.02. PAYMENT OF TAXES. 1 direct my executor to pay out of the principal ofmy residuary estate all itiheritancc, transfer,
estate and similar taxes (including interest and penalties), assessed or payable by reason of my death on any property or interest in property
which is included in my estate for the purpose of computing such taxes. My executor shall not require any recipient of such property or
interest in such property to reimburse my estate for taxes paid under this paragraph.
ARTICLE 3
DISTRIBUTION OF ESTATE TO BENEFICIAI2YES
3.01. SPECIFIC T;EQCJEST, I give, devise, and bequeath the sum of ONE IiIJNDRED DOLLARS ($100,00) to my daughter,
T3ELINDA M. GORDNER.
?~~1~
3.03_ DISPOSITION OF RESIDUARY ESTATE, In the event that my spouse predeceases me or fails to survive nee by ten (10)
days, I give all of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, of every kind
and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), as
follows;
~ (a) To my children, VICTOR G. WILSON, MICHELLE A. ISHAMURI and LES WILSON, (8%) percent of
my residuary estate to be divided equally, share and share alike, per stirpcs, which provides that the child
or children of any deceased child shall take the share their parent would have taken if living;
(b) To my Trustee, "IN TRUST" to hold, administer, and distribute in one (1) equal share for my son,
H>JNRY D. WILSON, two (2%) percent of my estate. The Trustee shall hold, manage•and administer
any property received hereunder as more specifically set forth herein.
~, (c) To my Trustee, "INTRUST" , to hold administer, and distribute in tight (8) equal shares for rrry grardchildren,
die rest and residue end remainder of my estate. The Trustee shall hold, manage and administer any property
received hereunder as ire specifically set forth herein. In the event that all grandchildren predecease me
without leaving surviving issue, then in that event the share of this paragraph shall be distributed in pro rata
fashion in accordance with the provisions of 3.01 (a) and (b) hereof.
ARTICLE A
TRUST FOR HENRY D. WILSON
4.01. SHARE PAYABLE TO HENRY D. WILSON. In the event thatmy son, HENRY D. WILSON, inherits underParagraph
3.02 (b) of this my Last Will and Testament and is under the age of sixty (fi0) at the date of my death then his share shall be held in trust by
the hereinafter mentioned Trustee according to the terms and conditions as set forth is Paragraph 4.02 heroin.
4.0~. POWERS OF TRUSTEE AND DISTRIBUTION. The Trustee, as well as my Hxeeutor or Executrix, as the cast may
be, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death end shall be under no duty to
convert it into legal investments. The Trustee shall have the power and authority to sell, transfer, convey, invest and reinvest those
assets which compose the corpus and resulting interest of this Trust, in the sole discrestion of the Trustee, for the benefit of my son,
HENRY D. WILSON. The Trustee shall pay over the net income of the trust property, to or for the use of my son, HENRY D.
WILSON, at least annually. The Trustee is also authorized and empowered to pay over to, or for the use and benefit of my son,
HENRY D. WILSON, such portion of or all of the principal of the trust estate as in the Trustee's sole discretion seem proper for his
continued support, maintenance, education, medical care and general welfare. My primary object is to ensure the continued support,
maintenance, education, and medical care of my son, HENRY D. WILSON, until he reaches the ages of sixty (60) years. It is my
desire that my son, HENRY D. WILSON, not directly handle any monies which flow from this Trust and that the Trustee will purchase
items directly for HENRY D. WILSUN. When my son, HENRX D. WILSON, reached the age of sixty (60) years, then whatever
remains of income and principal of this trust estate shall be distributed to my son, IiENRY D. WILSON. In the event that my son,
HENRY D. WILSON, shall predecease me or become deceased prior to the distribution of this Trust, then in that event his share shall
pass to his issue, per stirpes, pursuant to the terms and conditions as set forth in Article Five of this my Last Will snd Testament. In
the event that all of my heirs or beneficiaries of this Article Four predecease me or become deceased prior to the distribution of this
Trust without leaving surviving issue, then their respective share as stated in Article Four shall be distributed in accordance with Article
3.02(a) hereof.
.
ARTICLE 5
cI~E PAYA$L$ TO A MINOR
5.01. SHARE PAXAB.I.$ TO A NIINOR I hereby give, devise, and bequeath that portion of my estate which is distributed
pursuant to Article 3.02 (c) above to be held on trust by the hereinafter mentioned Trustee according to the tcrirts and conditions as set
for in Article 5.02 herein.
5.02. POWER OF TRUSTEES AND DISTRIBUTION, Upon the creation of this Trust, the Trustee shall divide this trust
principal into individual shares in the name of each beneficiary, in the amount equal to the amount that said beneficiary inherited
hereunder. The Trustee, as well as my $xccutor or Executrix, as the case tray bc, is hereby authorized to retx~~, unconverted, any
property, real of personal, that I may own at my death and shall be under no duty to convert it into legal investments. The Trustee shall
have the power and authority to sell, transfer, convey, invest and reinvest those assets which compose the corpus and resulting interest
of this Trust, in the sole discretion of the Trustee. The Trustee is also authorized to pay over the net income of the uvst property, or to
accumulate it in the sole discretion of the Trustee, for the coatinuedpnst-secondary education of my heirs of beneficiaries, including
tuition, text books and other educational costs; by excluding room, board, and other living expenses. The Tntstee is also authorized
and empowered co pay over to, or for the use and bene5t of my heir or beneficiares such portion of or all of the principal of the trust
estate as in the Trustee's sole discretion seems proper for their continued post-secondary education, including tuition, text books and
other cdueational costs, but excluding room, board and other living expenses. The Trustee shall keep a separate accounting for each
respective grandchild or may, in the Trustee's sole discretion, appoint a financial institution to keep said accounting. In the event that
the Trustee personally keeps this accounting, then in that event the Trustee shall be authorized to receive additional reasonable
compensation for such services. My primary object is to provide for the post-secondary education of my heirs and beneficiaries,
including but not limited to college and vocational-technical training, until they reach the age of tvenry-five (25) years_ The term
"post-secondary education" shall be interpreted broadly, with such interpretation to be in the sole discretion of the Trustee. However,
in the event of cxlreme lratdship or dire emergency of an heir or beneficiary, and after considering other resources available to the heir
or beneficiary, including said heir or beneficiary's ~Arent's financial conditioq the Trustee shall be authorized to pay over such portion
of or all of the principal and interest of the trust estate as in the Trustee's sole discretion seems proper for said heir or beneficiary's
support, health, maintenance and general welfare. If each said heir or beneficiary reached the age of twenty-five (25) years and has
actively pursued and achieved a degree or certificate from an institute of higher education, including but not limited topost-secondary
vocational-technical training, then whatever remains of income and principal of their respective trust estate shall be distributed to said
heir or beneficiary, per stirpes, which provided that the child or children of any deceased heir or beneficiary shall take the share their
parent would have taken if livitrg. In the oven[ that any said heir of beneficiary reached the age of twenty-five (25) years and has not
actively pursued and achieved a degree or certificate from an institute of higher education, then in the event, said beneficiary's trust
share shall be distributed to said beneficiary's par~crit who is my child. Notwithstanding any of the above, in the event that any said
heir or beneficiary of this .Article Five shall predecease me or become deceased prior to the distribution of this Trust without leaving
surviving issue, then in that event, the deceased heir or beneficiary's share shall be distributed to said beneficiary's parent who is my
child. In the event that any said heir or beneficiary of this Article Five shall predecease me or become deceased prior to the
distribution of this Trust without leaving surviving issue or a surviving parent who is my child, then in that event, the deceased heir or
beneficiary's share shall be distributed in a pro rata fashion in accordance with the terms and provisions of Article 3.02 (a} and (b)
hereof.
ARTICLE 6
FIDUCLa-RIES
6.O1I. EXECUTOR. I appoint my daughter, MICHELLE A. ISIIAMARU, to be Executrix of my estates Ln the event that
MICHELLE A_ ISHAMARU is unable or unwilling to act or continue as Executrix, for any reason whatsoever, then I appoint VICTOR G.
WILSON, to be Executor.
6.02. TRUSTEES. I hereby appoint:
(a) VICTOR G. WII.SON to serve as Trustee of the Trust created in Paragraph 4 of this my Last Will
and Testament In the event that VICTOR G. WILSON is unable or unwilling to serve as Trustee for
any reason whatsoever, then in that event I hereby appoint MICHELLE A. ISHIMARU, to serve as
Trustee of the Trust created in Paragraph 4.
LLE A.ISHAM~, or the survivor(,s) of
G ~Lgp~, LES A. ~I,SON and M1C~ a h 5 of this my Last Will and Testament.
(b) viCTOR
them, to serve as Co-Trustees of tt-e Trust created inParagr
' 'es Warned in thts ""ll shall be required to furnish bond for the faithful
6,02. ~'~'~~R OF BO1Vll' None of the fiductan
ante of his or her duties.
ARTICLE 7
M~~LI,pr1E0US p~OV1S1ONS
/,.
7.O1. MISCELLANEOUS pRpvISION5. ~ in tho possession of my
under my Will tc>aY be mantled tetra
~ to wY-ich any beaefictary ci al shall notbe subj eet to anticipation oz alienation by the
(1) As long as any income or princip such income orptin p
call disinbuted to the beneficiary, ecifically authorized herein), and -t shall be free and clear of the bcr,e5ciary s
.cries at-d is not acn Y other means (cxc~t as sp
iciary by assignment or by any a seized or attached by any process whatsoever.
. and obligations and shall not be tal: tt, urchase money or other consideration or to
executor shall be bound to see to the application of any p
(2) No person dealing With mY of any transaction to which my executor may be parry-
ire into the validity, necessity or propnet7'
~ band and seal this ~, ~Y of Jun°' 2009.
IrI WI71~SS Wp1EREOp', I have hereunto set my
~~~ R, vvp,SON
Signed, sea]ed, published and declared by the above-named MERLE R WILSON (the Testator) as and for the Testator's Last
Will in the presence ofus and each ofus who, at the Testator's request and in the Testator's presence and in thepresence of each other, have
hereunto subscribed our names as witnesses thereto the day and year last above written.
~ ~"~T
~ ./
r
COMMONWEALTH OF PENNSYLvANJA ,
SS
COYTNTY OF LYCOMING
~e~~sv,ll~~~~
I, MERLE R WILSON, Testator whose name is signed to the foregoing instrument, having been duly qua]ified according to law,
do hereby acltnowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I sinned it as my free
and voluntary act for the purposes therein expressed.
RLE R, WILSON
Sworn to and subscribed
before the by MERLE R
WILSON, the Testator,
~~day of June, ~i09
Public
COMMONWEALTH OF PENNSYLVANIA
Norarlal 6sel
Andrea B. Bower, Notary PuDl1o
MartoursNNs Boron Lymming Coutlhr
CCnYllipbn ExPlna OCt. 1 A, 2072
m r, Pennr~yNarl~ A~aociation of MntMea
COMMONWEALTH O?~ PENNSYLVANIA
SS
COUNTY OF LYCOMING
We, Debra L. Pietrovito and Amber M. Lowery, the witnesses whose names are signed to the foregoing instrument, beins duly qualified
according to law, do depose and say that we were present and saw Testator sisn and execute the instrument as her Last Will; that he signed
willingly and that he executed it as his free and voluntary act for the purpose therein expressed; that each ofus in the heating and sight of the
Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 1 S or mare years of age, of sound
mind and under no constraint or undue influence.
~ ~ I
N.
~.~
Sworn to and subscribed
before me by Debtzs L. Pietrovito
and Brenda S. Les,
witrtesses, this day
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