HomeMy WebLinkAbout11-09-12 (2)~~ ~ Y
1505610140
REV-1500 EX (01-10)
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Numt~er
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601
RESIDENT DECEDENT 2 1 1 1 0 6 7 7
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 2 2 8 2 0 1 1 0 3 0 9 1 9 2 5
Decedent's Last Name Suffix Decedent's First Name MI
H I L L H E L E N B
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
H I L L H A R O L D B
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
O 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate ^X 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
_ __ _
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
B E N J A M I N J B U T L E R 7 1 7 2 3 6 1 4~ ~8 5
First line of address
1 0 0 7 M U M M A
Second line of address
City or Post Office
L E M O Y N E
R O A D S T E 1 0 1
State
P A
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REGISTER O _. S USE Oh~y
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DATE FILED ~-'
ZIP Code i_
1 7 0 4 3
Correspondent's a-mail address: LAWYERSt7a,BUTLERLAWFIRM.COM
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Un r pen Ities of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
i true, rce and complete. Declaratio f preparer othe than a personal representative is based on all information of which preparer has any knowledge.
(GNAT PERS N E NSI FO I TU D E
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ADDRESS
8 SHADY ROA CAMP HILL PA 17011
SIGNATURE OF PREPARE T THAN~PR~FSE TIV DATE
1D07 MUMMA ROAD, STE 101 LEMOYNE PA 17043
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140 J
r
1505610240
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: HELEN B• HILL
RECAPITULATION
1. Real Estate (Schedule A) .......................................... . 1.
2. Stocks and Bonds (Schedule B) ..................................... . 2• •
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. 1 8 9 8 9 . 8 2
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ...... . 6. 5 4 9 1 . 1 4
7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property
(Schedule G) ~ Separate Billing Requested ...... . 7. 1 1 1 9 4 2. 7 5
8. Total Gross Assets total Lines 1 throw n 7
( 9 ) .......................... g.
. 1 3 6 4 2 3. 7 1
9. Funeral Expenses and Administrative Costs (Schedule H) .... ..... ....... .. 9. 8 7 1 8 . 9 2
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .... ....... .. 10. 1 8 5 ~ • 2 8
11. Total Deductions (total Lines 9 and 10) .................. .... ....... .. 11. 1 0 5 7 6 • 2 0
12. Net Value of Estate (Line 8 minus Line 11) ............... .... ....... .. 12. 1 2 5 8 4 ? . 5 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for whi ch
an election to tax has not been made (Schedule J) ......... .... ....... .. 13. 8 0 6 8 2 . 1 9
14. Net Value Subject to Tax (Line 12 minus Line 13) ......... .... ....... .. 14. 4 5 1 6 5. 3 2
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.ooo 4 2 4 1 9. ? 5 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x .045 2 7 4 5. 5 7 1s. 1 2 3. 5 5
17. Amount of Line 14 taxable
at sibling rate X .12 0 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0 0 0 1 g, 0. 0 0
19. TAX DUE ......................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610240 1505610240
1 2 3. 5 5
REV-15Q8 EX+ (11-~0)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF:
HELEN B. HILL
FILE NUMBER:
21 11 0677
Include the proceeds of litgation and the date the proceeds were received by the estate.
All property Jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2005 Buick LeSabre (approx. 45,000 miles) 7,500.00
2. John Hancock Life Insurance Company -Long Term Care Premium Refund 205.45
3. John Hancock Life Insurance Company -Long Term Care Payment 11,047.50
4. PNC Bank -Credit Balance 1.48
5. Discover Card -Overpayment Refund 6.61
6. Comcast -Refund 18.70
7. PNC Bank -Checking Account XXXXXXXXXXXX0997 210.08
TOTAL (Also enter on Line 5, Recapitulation) I $ 18 989 82
If more space is needed, insert additional sheets of paper of the same size
REV-1509 EX+ (01 r 0)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY•OWNED PROPERTY
--
ESTATE OF: FILE NUMBER:
HELEN B. HILL 21 11 0677
If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A. Timothy Poole
B. Harold B. Hill
3026 Logan Street
Camp Hill, PA 17011
c/o Nancy S. Hill (Richwine)
8 Shady Road
Camp Hill, PA 17011-1723
Son-In-Law
Spouse
C.
JOINTLY•OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET ~ OF
DECEDENT'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1. A. 8/19/96 PSECU -Account No. 0143169424-S 1 886.44 16.666666 147.74
2. B 8/19/96 PSECU -Account No. 0143169424-51 886.44 16.666666 147.74
3. A 8/19/96 PSECU -Account No. 0143169424-S4 8,670.96 16.666666 1,445.16
4. B 8/19/96 PSECU -Account No. 0143169424-S4 8,670.96 16.666666 1,445.16
5. A 4/18/07 PSECU -Account No. 0 1 43 1 69424-S7 6,916.01 16.666666 1,152.67
6. B 4/18/07 PSECU -Account No. 0143169424-S7 6,916.01 16.666666 1,152.67
TOTAL (Also enter on Line 6, Recapitulation) I 3 S 491 14
If more space is needed, use additional sheets of paper of the same size.
REV-15~ 0 EX+ (08-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER•VIVOS TRANSFERS AND
MISC. NON•PROBATE PROPERTY
ESTATE OF FILE NUMBER
HELEN B. HILL 21 11 0677
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.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
pFAPPLICABLE)
TAXABLE
VALUE
1. MML Investors Services -IRA Account No. APJ-578495 39,674.18 100.00 39,674.18
Beneficiary: Harold B. Hill (spousal)
2. H. B. Hill Family Trust -Account No. APJ-579173 72,268.57 100.00 72,268.57
Beneficiary: H. B. Hill Family Trust Share B
TOTAL (Also enter on Line 7 Recapitulation) ~ $ 111 942 75
If more space is needed, use additional sheets of paper of the same size.
REV-15~ 1 EX+ (1009)
Pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HELEN B. HILL 21 11 0677
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Auer Cremation Services 1,680.00
2. Miscellaneous Funeral Expenses 957.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
2. Attorney Fees: Butler Law Firm 1,965.00
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: includes additional probate of $15.00 138.50
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. Cumberland Law Journal -Estate Advertising 75.00
8. The Sentinel -Estate Advertising 221.40
9. Photocopies 0.40
10. Cumberland County Register of Wills -Filing Fee 30.00
11. Cumberland County Register of Wills -Additional Short Certificates 8.00
12. Miscellaneous Executrix Expenses 1,228.07
13. Miscellaneous Cottage Expenses 2,415.55
TOTAL (Also enter on Line 9, Recapitulation) $ 8,718.92
If more space is needed, use additional sheets of paper of the same size
REV-15,12 EX+~(12„g8)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE(
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, 8~ LIENS
ESTATE OF FILE NUMBER
HELEN B. HILL 21 11 0677
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. (Medical Bills
TOTAL (Also enter on Line 10, Recapitulation) I S
if more space is needed, insert additional sheets of the same size.
1,857.28
1
REV-1513 EX+ (01-10)
r a
pennsylvania ~ SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
HF.1.F.N R. Hii.1. 21 1 1 0677
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1. Timothy Poole Lineal 2,745.57
3026 Logan Street
Camp Hill, PA 17011
2. Harold B. Hill, c/o Nancy S. Hill (Richwine) Spousal 42,419.75
8 Shady Road
Camp Hill, PA 17011-1723
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1. H. B. Hill Family Trust Share B, c/o Nancy S. Hill (Richwine) 80,682.19
8 Shady Road
Camp Hill, PA 17011-1723
1, B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S 80 682.19
Ir more space Is neeaea, use aoaltlonai sneers or paper of the same size.
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LAST WILL AND TESTAMENT
OF
HELEN B. HII.,L
Law Office
MARSHALL & DRIER
303 Allegheny Street
Jersey Shore, Pennsylvania 17740
717-398-7603
LAST WILD AND TESTAMENT
OF
HELEN B. HII.L
I, HELEN B. HILL, currently residing at 733 Market
Street, Mifflinburg, Union County, Pennsylvania 17844, declare that
this is my Will and I revoke all other Wills and codicils which I
have made.
ARTICLE 1
FAMILY
1.01. IDENTIFICATION OF MY FAMILY. I declare that I am married
to HAROLD B. HILL ("my spouse") and that I have three children:
NANCY S. HILL, CHRISTOPHER B. HILL, and MEREDITH L. HILL.
References in this will to my "spouse" shall mean only HAROLD B.
HILL, and references to my children shall mean only the children
described as such in this Article 1.01.
ARTICLE 2
PAYI~NT OF DEBTS AND TAXES
2.01. PAYMENT OF DEBTS. I direct my executor to pay all of the
expenses of (1) a funeral or memorial service; (2) the interment
of my remains, including the costs of a gravesite, if necessary,
and (3) the installation and inscription of a suitable marker at,
and perpetual care of, the gravesite. I further direct my executor
to pay all of my debts that my executor in the executor's sole
discretion may allow as claims against my estate.
2.02. PAYI~NT OF TAXES. Except as otherwise may be provided
in my spouse's will or trust, or in any other trust, all federal,
state and other death taxes payable because of my death on the
property forming my gross estate for tax purposes, whether or not
it passes under this will, shall be paid out of the principal of
my probate estate so that the burden falls on my residuary estate,
and none of those taxes shall be charged against any beneficiary.
The provision concerning payment of taxes shall not apply to
generation-skipping taxes and any property over which I have a
general power of appointment for federal estate purposes.
ARTICLE 3
DISPOSITION OF RESIDIIARY ESTATE
3.01.. DISPOSITION TO TRIIST. All of the rest, residue and
remainder of the property that I own at the time of my death, both
real and personal, and 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"), I give to the trustee
acting at the time of my death under the trust executed by me on
the same date as the date of execution of this will, by myself and
my spouse as Settlors and known as the H.B. HILL FAMILY TRIIST. My
residuary estate shall be added to such trust and administered and
distributed under the provisions thereof, including any amendments
made pursuant to its. terms prior to my death. The receipt of the
trustee under the Trust Agreement shall be a full acquittance and
discharge to my executor for the property so distributed. On
distribution to the trustee, the administration of my estate shall
cease with respect to the assets passing to the trustee, and the
trustee shall not be subject to the control of the court in which
my will is probated.
3.02. ALTERNATE DISPOSITION IF TRUST NOT IN EFFECT. If for any
reason the trust described in Paragraph 3.01 of this Article is not
in existence at the time of my death, or if for any reason a court
of competent jurisdiction declares this testamentary transfer to
the trustee of the trust to be invalid, I direct that my residuary
estate shall be held, managed, invested, and reinvested in exactly
the same manner described in the trust, giving, if the court
allows, effect to all then existing amendments of the trust, and
managed by the same trustee or any successor trustee named in the
Trust Agreement. Thus, for these purposes I incorporate the
aforesaid Trust Agreement by reference into this Will. If the
court does not allow that Trust Agreement to be incorporated into
this will with future amendments, it shall be incorporated in its
form as existing on the date of this Will without regard to any
further amendments.
ARTICLE 4
FIDUCIARIES
4.01. EXECUTOR. I appoint my spouse, HAROLD B. HILL, to be
executor of my estate. In the event that my spouse is unable or
unwilling to act or continue as executor, for any reason
whatsoever, then I direct that my children, NANCY S. HILL,
CHRISTOPHER B. HILL, and MEREDITH L. HILL, shall serve as successor
co-executors. If any my said children should be unable or
unwilling to act or continue as co-executor for any reason
whatsoever, the remaining co-executors shall have full power and
authority to act without the requirement for the appointment of an
additional co-executor.
4.02. TRUSTEE. I name the Trustees specified in the trust
described in Paragraph 3.01 of this will to be trustees of any
trust created under this will.
4.03. WAIVER OF BOND. None of the fiduciaries specified in
this Article 4 shall be required to furnish bond for the faithful
performance of duties.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
11th day of November, 1991.
1 g1~
HELEN B. HILL
2
Signed, sealed, published and declared by the above-named
HELBN B. HILL (the "Testator") as and for the Testator's last will
in the presence of us and each of us, who, at the Testator's
request and in the Testator's presence and in the presence of each
other, have hereunto subscribed our names as witnesses thereto the
day and year last above written.
residing at 119 Arch Street
Jersey Shore. PA 17740
Q~iL+ti--
residing at _ 215 High Street
Jersey Shore, PA 17740
3
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF LYCOMING
I, HELEN B. HILL, Testator whose name is signed to the
foregoing instrument, having been duly qualified according to law,
do hereby acknowledge that I signed and executed the instrument as
my Last Will; that I signed it willingly; and that I signed it as
my free and voluntary act for the purposes therein expressed.
~~~ ~ . 4 0
HELEN B. HILL
Sworn to and subscribed
before me by HELEN B. HILL,
the Testator this 11th day
of November , 1991.
r
Nola~3! Seat
Notary Publi GloriaMacarioK¢~ Notaryp~~
Jersey Shore earo Lycomirx~ Coumy
My Commission Expres Awl 7 1994
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF LYCOMING _
We, CAROLYN J. THOMAS and KAREN M. CRIIST , the
witnesses whose names are signed to the foregoing instrument, being
duly qualified according to law, do depose and say that we were
present and saw Testator sign and execute the instrument as her
Last Will; that she signed willingly and that she executed it as
her free and voluntary act for the purpose therein expressed; that
each of us in the hearing and sight of the Testator signed the Will
as witnesses; and that to the best of our knowledge the Testator
was at that time 18 or more years of age; of sound mind and under
no constraint or undue influence.
Sworn to and subscribed
before me by CAROLYN J.
THOMAS and RAREN M.
CRIIST witnesses, this
11th day of November
191.
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Pub
Notarial Seal
Gloria Macario Kizis. Notary Public
Jersey Shore Boro. Lycoming Courriy
My Commission Expres April 7 1994
4
REVOCABLE LIVING TRUST AGREEMENT
H. B. HII,L FAMII.Y 'TRUST
HAROLD B. HILL and HELEN B. HII.L
SETTLORS
AND
HAROLD B. HII.L and HF~ FN B. HILL
TRUSTEES
Law Office
MARSHALL & DRIBR
303 Allegheny Street
Jersey Shore, Pennsylvania 17740
717-398-7603
REVOCABLE LIVIl~TG TRUST AGREEMENT
This TRUST AGREEMENT entered into this ~ day of DZ~~ ,
1991, by HAROLD B. HILL and HELEN B. HILL, who both currently
reside at 733 Market Street, Mifflinburg, Union County,
Pennsylvania 17844, and who are hereafter referred to as
"Settlors," and
A
N
D
HAROLD B. HILL and HELEN B. HILL, who both currently reside at 733
Market Street, Mifflinburg, Union County, Pennsylvania 17844, and
their successors, in the capacity of Trustee of the Trust,
hereafter jointly referred to in the singular as "Trustee."
ARTICLE 1. TRIIST ESTATE
1.01 NA1KB OF TRUST. The name of the Trust will be the H.B. HILL
FAMILY TRIIST.
1.02 TRANSFER IN TRIIST. The Settlors shall initially fund this
Trust with the assets described in Exhibit "A" attached hereto.
By execution hereof, Settlors hereby assign, convey, transfer and
deliver the described assets to Trustee effective on the date of
this agreement. Said assets and all other property transferred to
and received by the Trustee to be held pursuant to this trust shall
constitute the "Trust Estate" and shall be held, administered, and
distributed by the Trustee as hereinafter provided.
1.03 ADDITIONS TO THE TRUST ESTATE. The Settlors, either during
life or by will, or any other person shall have the right at any
time to add other property acceptable to the Trustee to this trust.
Such property, when received and accepted by the Trustee, shall
become part of the Trust Estate.
1.04 STATUS OF TITLE IN TRIIST ASSETS. HAROLD B. HILL and HELEN
B. HILL, although husband and wife, agree that they shall each hold
their interest in the H.B. HILL FAMILY TRUST as tenants in common
in the trust assets, and not as tenants by the entireties.
ARTICLE 2. AMENDMENT AND REVOCATION
2.01 REVOCATION DURING LIFE OF BOTH SETTLORS. During the lives
of both of the Settlors, this trust (or any provision hereof) may
be amended, altered, revoked, or terminated, in whole or in part,
by an instrument in writing signed by the Settlors, or either of
them, and delivered to the Trustee.
2.02 CONSENT OF TRUSTEB TO AMENDMENT. The trust may not be
amended to change the obligations, duties, or rights of the Trustee
without the written consent of the Trustee to such amendment.
2.03. TRUSTEE'S DUTIES ON REVOCATION. If the entire trust is
revoked by the Settlors, the Trustee shall transfer to the Settlors
all of the Trust Estate and shall execute and deliver to the
Settlors all instruments which are necessary or appropriate to
release all interests of the Trustee in the Trust.
2.04. IRREVOCABILITY OF TRIIST ON DEATH OF ONE OF SETTLORS. Upon
the death of one of the Settlors the trust estate shall be
distributed to the B.B. HILL FAMILY TRUST SHARB A TRUST and the
H.B. HILL FAMILY TRUST SHARE B TRUST as set forth hereinafter and
the H.B. HILL FAMILY TRUST SHARE B TRUST shall be irrevocable and
shall not be altered or amended.
ARTICLE 3.
DISTRIBUTIONS BY THE TRIISTEE
WHILE SETTLORS ARE LIVING
3.01 NET INCOME TO SETTLORS. While Settlors are both living,
the Trustee shall pay to or apply for the benefit of the Settlors,
in quarterly or other convenient and reasonable installments as the
Settlors require, all of the net income from the Trust Estate,
unless otherwise directed by the Settlors.
3.02 INVASION OF PRINCIPAL FOR SETTLORS. While the Settlors are
both living, the Trustee shall pay to or apply for the benefit of
the Settlors ( in addition to the net income from the Trust Estate )
such amounts from the principal of the Trust Estate, up to the
whole thereof, as the Settlors may from time to time request. or
require.
3.03 INCAPACITY OF SBTTLORS. While the Settlors are both living,
if either or both of the Settlors become incapacitated through
illness, age, or other cause, then such portion of the net income
and principal of the Trust Estate shall be paid to or applied
toward the support, care, and benefit of the Settlors as the
Settlors shall request or require for their proper maintenance and
support.
ARTICLE 4.
DIVISION OF TRUST ESTATE UPON DEATH OF FIRST
SETTLOR TO DIE
4.01 DIVISION OF TRUST ESTATE INTO TWO TRUSTS. On the death of
the first Settlor to die (the "deceased Settlor") , the .trust estate
shall be divided into two separate trusts, THE H.B. HILL FAMILY
TRUST SHARE A TRUST (hereinafter referred to as "Trust A") and THE
H.B. HILL FAMILY TRUST SHARE B TRUST (hereinafter referred to as
"Trust B"). Trust A shall consist of (1) the surviving Settlor's
interest in all property in the trust estate and (2) all other
assets in the trust estate other than those allocated to Trust B.
Trust B shall be funded from the deceased Settlor's tenancy
in common interest in all property of the Trust estate and shall
2
consist of assets equal in value to the maximum amount, if any,
that can pass free of federal estate tax by reason of the unified
credit available to the estate of the deceased Settlor after
considering any adjusted taxable gifts and bequests by Will or
other dispositions which do not qualify for the marital deduction
made by the deceased Settlor and all charges to principal of the
estate which are not deducted in computing the federal estate tax
of the estate of the deceased Settlor; provided, however, that the
allocation to Trust B shall be satisfied with assets valued as of
the date of allocation or distribution; and provided further that
any assets which do not qualify for the federal estate marital
deduction shall be used first to satisfy the allocation to Trust
B.
4.02 ALLOCATION OF ASSETS TO THE TRUSTS. The Trustee shall have
the power to distribute assets in cash or in kind to the respective
trust shares and to select specific property to be distributed to
the respective trust shares without regard to the income tax basis
of such property. In making these allocations, the Trustee shall
use the value of the assets as of the day or dates of distribution
so that each distribution shares proportionately in the
appreciation or depreciation of assets between the date of the
death of the first Settlor to die and the date or dates of
distribution. Unproductive property shall not be held as an asset
of Trust A for more than a reasonable time during the life of the
surviving Settlor without the consent of the surviving Settlor.
To the extent that other assets which qualify for the marital
deduction are available there shall not be allocated to Trust A:
(a) assets with respect to which an estate tax credit for foreign
taxes paid is allowable; (b) any payments under an employee's trust
or retirement annuity contract of the type described in Section
2039(c) of the Internal Revenue Code or subsequent provisions of
similar import; or (c) United States Treasury bonds that are
eligible for redemption at par value in payment of the federal
estate tax. In computing the marital deduction all generation
skipping transfers for which the first Settlor to die is the
"deemed transferor" shall be disregarded.
4.03 SIMULTANEOIIS DEATH. If both Settlors die simultaneously,
or in circumstances which render it difficult to determine which
died first, each Settlor shall be deemed to have survived the other
for all purposes of this Article, to the extent that such survival
will have the effect of maximizing the availability of the unified
credit available to the estate of each Settlor.
ARTICLE 5
MANAGEMENT OF TRUST A
5.01 DISTRIBiJTION OF INCOME. The Trustee shall pay to the
surviving Settlor for his or her lifetime, all of the net income
of Trust A in quarterly or in other convenient installments, but
in no event less often than annually.
3
5.02. DISTRIBUTION OF PRINCIPAL. If at any time in the
discretion of the Trustee the surviving Settlor should be in need
of additional funds, or if additional funds are requested by the
surviving Settlor (in addition to the income payments hereinabove
provided) the Trustee shall pay or apply for the benefit.of the
surviving Settlor such amounts from the principal of Trust A, up
to the whole thereof, as the Settlor from time to time may request
or require.
5.03 REVOCATION OF TRIIST A. During the life of the surviving
Settlor, Trust A may be amended, altered, revoked, or terminated,
in whole or in part, by an instrument in writing signed by the
surviving Settlor or the surviving Settlor's duly, authorized agent
and delivered to the Trustee. In the event of such revocation the
entire trust estate of Trust A shall be paid to, or as directed by,
the surviving Settlor.
5.04 DISPOSITION OF TRIIST A ON THE DEATH OF THE SURVIVING
SETTLOR. After the death of the surviving Settlor, the Trustee
shall, to the extent that the surviving Settlor's probate estate
assets (other than real estate, tangible personal property or
property that does not have readily realizable market value in the
trustee's judgment} are insufficient, pay to the surviving
Settlor's personal representative or directly, such sums as may be
required to pay the surviving Settlor's debts, expenses. of last
illness, funeral expenses, costs of administration and claims
allowed in the administration of the surviving Settlor's estate,
-income taxes due on surviving Settlor's final and estate returns,
and all inheritance, transfer, estate, and similar taxes (including
interest and penalties} assessed or payable by reason of the
surviving Settlor's death. No reimbursement will be required from
the surviving Settlor's personal representative, beneficiaries of
insurance policies on the surviving Settlor's life, or from any
other person. The Trustee shall thereafter distribute the then
remaining balance of the trust estate of Trust A, including all
principal, but not including undistributed income, to Trust B to
be held, administered and distributed as part of the estate of
Trust B as hereafter provided. Any income earned by Trust A prior
to the surviving Settlor's death, but not distributed, shall be
paid to Surviving Settlor's estate prior to distributing the
remaining balance to Trust B.
ARTICLE 6
MANAGEMENT OF TRIIST B
6.01. DURING THE LIFETIME OF SURVIVING SETTLOR. During the
lifetime of the surviving Settlor the Trustee shall pay all of the
net income from the property of Trust B to the surviving Settlor.
Payments under this Paragraph 6.01 shall be made in convenient
installments at least as often as quarter-annually.
6.02. DISTRIBUTIONS FROM PRINCIPAL. Whenever the Trustee
determines that the income and property conveniently available to
4
the surviving Settlor, from all sources known to the Trustee, is
not sufficient for the surviving Settlor's reasonable support,
maintenance and health, the Trustee shall pay to, or use for the
benefit of the surviving Settlor, so much of the principal of Trust
B as the Trustee determines to be necessary for those purposes.
6.03 UPON THE DEATH OF SURVIVING SETTLOR. Upon the death of the
surviving Settlor, the Trustee shall distribute all of the
remaining assets of Trust B (as augmented with such additional
assets as shall be received from Trust A) in equal shares to the
children of the Settlors: NANCY S. HILL, CHRISTOPHER B. HILL, and
MEREDITH L. HILL. In the event that any of the said children shall
fail to survive the surviving. Settlor, the Trustee 'shall distribute
said deceased child's share to those of the issue of deceased child
who are living on the date of death of the surviving Settlor, per
stirpes, by right of representation. If the deceased child has no
issue, the deceased's child's share shall be added equally to the
shares set aside for the other children of the Settlors.
ARTICLE 7
GENERAL ADMINISTRATIVE DIRECTIONS
7.01 PAYMENTS FOR THE BENEFIT OF A BENEFICIARY. If at any time
any beneficiary entitled to receive income or principal from. the
trust estate is a minor or an incompetent or a person whom the
Trustee in the Trustee's discretion deems unable to handle funds
properly or wisely if paid directly to the beneficiary, the Trustee
in the Trustee's sole discretion may make payments in any one or
more of the following ways:
(1) Directly to the beneficiary;
(2) To the natural guardian or legally appointed guardian
of the person or estate of the beneficiary;
(3) By making expenditures directly for the care,
support, maintenance, or education of the beneficiary;
(4) To any person or organization furnishing care,
support, maintenance, or education for the beneficiary;
(5) To any custodial parent of a minor beneficiary;
(6) Directly to creditors in payment of the debts and
expenses of the beneficiary.
(7) To a custodian for the beneficiary under any law
related to gifts to minors, including to my executor in that
capacity.
The Trustee shall not be required to see to the
application of any funds paid or applied in any of the
aforementioned ways and the receipt of the payee shall be full
acquittance of the Trustee. The decision of the Trustee .with
5
regard to the selection of which of the aforementioned methods
should be used in making payments shall be conclusive and binding
on all parties concerned.
7.02 CONFLICTING CLAIMS. Whenever there are conflicting claims
as to the person entitled to any payment or distribution from the
trust estate, the Trustee may in his discretion withhold, without
the payment of interest, all or any part of any disputed payment
or distribution until the matter has been adjudicated and final
judgment entered by an appropriate court.
7.03 SPENDTHRIFT PROVISIONS. No beneficiary or remainderman of
any interest in any trust created by this instrument shall have any
right to alienate, encumber, or hypothecate his or her interest in
the principal or income of the Trust in any manner, nor shall any
interest of any beneficiary or remainderman be subject to claims
of his or her creditors or liable to attachment, execution, or
other process of law. This paragraph shall not restrict the
exercise of any power of appointment.
7.04 RULE AGAINST PERPETOITIES CLAUSE. All of the trusts created
in this instrument shall in any event terminate on the death of the
last survivor of the Settlors and the Settlors' children who are
named as such in this trust agreement.
7.05 INCOME ACCRUED AT DEATH OF BENEFICIARY. Income payable to
any beneficiary which is accrued and undistributed at the death of
that beneficiary shall be held and accounted for or distributed:. in
the same manner as if it had been received before the beneficiary's
death.
7.06 CHANGE OF SITUS. This instrument and dispositions under it
shall be construed and governed by the laws of the Commonwealth of
Pennsylvania. However, the person, or a majority of the legally
competent persons, then entitled to receive income may, with the
written consent of the Trustee, change the situs of any trust
established hereunder from the state in which the trust is then
being administered to a new state. Any such action shall be
accomplished by a writing signed by the person or persons so acting
submitted to the Trustee which writing may be filed by the Trustee
with the court then having jurisdiction over the trust.
ARTICLE 8
POWERS OF FIDUCIARIES
8.01. POWERS OF TRUSTEES. The Trustees, including successor
Trustees, serving hereunder shall have the following powers in
addition to those vested in them by law and by other provisions of
this agreement, applicable to all property, whether principal or
income, including property held for minors, exercisable without
court approval, and effective until actual distribution of all
property:
6
(1) To continue to hold any and all property received by
the Trustee or subsequently added to the trust estate or acquired
pursuant to proper authority (including, if a corporate entity is
acting~as trustee, .shares of the Trustee's own stock and stock in
any corporation controlling, controlled by,.or under common control
with the Trustee) if and as long as the Trustee, in exercising
reasonable prudence, discretion, and intelligence, considers that
the retention is in the best interests of the trust; provided,
however, that, after the death of a Settlor if the Settlor's spouse
shall by written instrument delivered to the Trustee direct the
Trustee to convert any nonincome-producing or unproductive property
held in the Trust to income-producing property, the Trustee shall
within a reasonable time after its receipt comply with the
direction.
(2) To invest in all forms of real and personal property
(including, without limitation, stock, option, or other securities,
common trust funds and mortgage investment funds), without
restriction to investments authorized for fiduciaries, as the
executor or trustee shall deem proper, without regard to any
principle of diversification or risk.
(3) To sell at public or private sale, to exchange, or to
lease for any period of time, any real or personal property and. to
give options for sales, exchanges or leases, with such prices and
upon such terms or conditions as 'the. trustee deems proper.
(4) To allocate receipts and expenses to principal or
income or partly to each as the trustee from time to time thinks
proper.
(5) To borrow from, or to sell to, any of my fiduciaries
even though the fiduciary is a trustee.
(6) To choose the optional valuation date for Federal
Estate Tax purposes.
(7) To exercise any law-given option to treat
administrative expenses either as income or as estate tax
deductions, without regard to whether the expenses were paid from
principal or income.
(8) To hold property in the- trustee's name without
designation of any fiduciary capacity or in the name of a nominee
or unregistered.
(9) To enter into transactions with other fiduciaries
including the trustees or executors of other trusts and estates in
which any beneficiary under this instrument has any interest, and
including themselves as fiduciaries for other estates and trusts,
and in such transactions to purchase property., or make loans or
notes secured by property, even though similar property constitutes
a large portion of the trust property and to retain any such
7
property or notes as if they had been an original part of the
estate or trust.
(10) To exercise, respecting securities held by the trust
estate, all the rights, powers, and privileges of an owner,
including, without limitation, the power to vote, give proxies, and
to pay assessments and other sums deemed by~the Trustee to be
necessary for the protection of the trust estate.
(11) To sell for cash or on deferred payments at public
or private sale, to exchange, and to convey any property of the
estate or any trust estate.
(12) On any division of the trust estate into separate
shares or trusts, to apportion and allocate the assets of the trust
estate in cash or in kind, or partly in cash and partly in kind,
or in undivided interests in the manner deemed advisable in the
discretion of the Trustee; after any division of the trust estate,
the trustee may make joint investments with funds from some or all
of the several shares or Trusts, but the Trustee shall keep
separate accounts for each share or trust.
(13) To abandon any trust asset or interest therein. in
the discretion of the Trustee.
(14) To grant an option involving disposition of a trust
asset and to take an option for the acquisition of any asset by -any
trust estate.
(15) To lease any real or personal property of the trust
for any purpose for terms within or extending beyond the duration
of the trust.
(16) To manage, control, improve, and repair real and
personal property belonging to the trust estate.
(17) To employ an attorney, investment adviser,
accountant, broker, tax specialist, or any other agent deemed
appropriate in the discretion of the trustee, including persons
associated with or employed by any executor or trustee, and to pay
from the trust estate reasonable compensation for all services
performed by any of them;
(18) To borrow money for any trust purpose from any
person, firm, or corporation, including one acting as trustee
hereunder, on the terms and conditions deemed appropriate by the
Trustee and to obligate trust assets for repayment; to encumber the
trust or any property thereof by mortgage, deed of trust or
otherwise, using whatever procedures to consummate the transaction
deemed advisable by the trustee; and to replace, renew, and extend
any encumbrance and to pay any loans or other obligations
of the trust deemed advisable by the Trustee.
g
(19 ) To procure and carry at the expense of the trust
insurance of the kinds, forms, and amounts deemed advisable by the
trustee against any hazard.
(20) To compromise, submit to arbitration, release with
or without consideration, or otherwise adjust claims in favor of
or against the trust; to commence or defend litigation affecting
the trust or any property thereof as deemed advisable by the
Trustee.
(21) To pay all taxes, assessments, compensation of the
trustee, and all other expenses incurred in the collection, care,
administration, and protection of the trust estate.
(22) Except as prohibited in this agreement, the Trustee
shall have the power to do all the acts, to take all the
proceedings, and to exercise all the rights, powers and privileges
which an absolute owner of the property would have, subject always
to the discharge of fiduciary obligations and the enumeration of
certain powers in this trust agreement shall not limit the general
or implied powers of the Trustee; the Trustee shall have all
additional powers that may now or hereafter be conferred on the
Trustee by law or that may be necessary to enable the Trustee to
administer the trust estate and any trust share in accordance with
the provisions of this trust agreement, subject to any limitations
specified herein.
(23) To continue and operate, to sell or to liquidate, as
the Trustee deems advisable at the risk of the trust estate, any
business or partnership interests received by the trust estate,
provided, however, that if, after the death of a Settlor, the
Settlor's spouse shall by written instrument delivered to the
Trustee direct the Trustee to convert any nonincome-producing or
unproductive business or partnership interest held in the Trust to
income-producing property, the Trustee shall within a reasonable
time after its receipt comply with the direction.
(24) If, after the death of a Settlor, the Settlor's
spouse shall by written instrument delivered to the Trustee direct
the Trustee to convert any nonincome producing or unproductive
asset held in the Trust to income-producing property, the Trustee
shall within a reasonable time after its receipt comply with the
direction.
(25) None of the powers or discretions granted in any
provision in this trust agreement to the Trustee shall be exercised
in a manner inconsistent with the allowance of the federal estate
tax marital deduction, to which a Settlor's estate would otherwise
be entitled, regardless of any provision in this trust agreement
to the contrary.
9
ARTICLE 9
CHANGE OF TRUSTEE
9.01 RESIGNATION OF TRUSTEE. Any Trustee may resign by giving
written notice, specifying the effective date of the resignation,
to the beneficiaries then entitled to the trust income.
9.02 SUCCESSOR TRUSTEES WHILE BOTH SETTLORS ARE ALIVE. If either
HAROLD B. HILL or HELEN B. HILL should be unable or unwilling to
act or continue as trustee for any reason whatsoever, while both
Settlors are alive, the remaining trustee shall have full power and
authority to act as sole trustee under this trust agreement. If
both HAROLD B. HILL and HELEN B. HILL should be unable or unwilling
to act or continue as trustee for any reason whatsoever, while both
Settlors are alive, the daughter of the Settlors, NANCY S. HILL,
shall serve as successor trustee. In the event that NANCY S. HILL,
should be unable or unwilling to act or continue as trustee for any
reason whatsoever, CHRISTOPHER B. HILL AND MEREDITH L. HILL, shall
serve as successor co-trustees.
9.03 SUCCESSOR TRIISTEES AFTER THE DEATH OF ONE OF THE SETTLORS.
Upon the death of one of the Settlors, the daughter of .the
Settlors, NANCY S. HILL, shall serve as successor trustee of THE
H.B. HILL FAMILY TRUST SHARE B TRUST, and the surviving Settlor
shall be the Trustee of THE H.B. HILL FAMILY TRUST SHARE A TRUST.
If the surviving Settlor should be unable or unwilling to act. or
continue as trustee of the Share A Trust for any reason whatsoever,
NANCY S. HILL, shall serve as successor trustee of THE H.B. HILL
FAMILY TRUST SHARE A TRUST. In the event that NANCY S. HILL,
should be unable or unwilling to act or continue as trustee of
either the Share A Trust and/or the Share B Trust for any reason
whatsoever, CHRISTOPHER B. HILL AND MEREDITH L. HILL, shall serve
as successor co-trustees.
9.04 DETERMINATION OF INCOMPETENCY, RESIGNATION, OR OTHER
INABILITY OR REFUSAL TO ACT BY A PERSON NAMED OR SERVING AS TRIISTEE
OR SUCCESSOR TRIISTEE. For purposes of this trust agreement and all
actions taken hereunder, the disability, incapacity, incompetency,
resignation, lack of capacity as sui juris, refusal, or inability
to act by any person appointed to serve or serving as Trustee or
co-trustee shall be conclusively presumed by all persons if either
a physician duly licensed 'to practice in the Commonwealth or
Pennsylvania or another of the United States or the Trust's legal
advisor (Jeffrey A. Marshall, Attorney at Law, whose current
business address is 303 Allegheny Street, Jersey Shore,
Pennsylvania 17740), shall by written statement directed to the
income beneficiaries of the trust declare that in his or her
opinion the individual is disabled or incapacitated or incompetent,
or is not sui juris, or has refused to act as trustee, or has
resigned as trustee. All persons shall rely upon such a statement
by said physician or the Trust's legal advisor (Jeffrey A.
Marshall, Esq.) and all persons hereby acting in reliance thereupon
and any such physician and the Trust's legal advisor (Jeffrey A.
10
Marshall, Esq.), are hereby released from any and all liability of
any nature in regard to the making or relying upon such statements
regarding the disability, incapacity, incompetency, lack of
capacity, refusal to serve, or resignation of any person. By
acceptance of service as trustee the persons serving in such
capacity hereunder waive any physician-patient and any
attorney-client privilege in regard to such statements and
authorize physicians and the Trust's legal advisor to make such
statements.
9.05 POWERS OF SUCCESSOR TRUSTEE. Any successor Trustee shall
have the title, duties, powers, and discretion as the Trustee
succeeded without the necessity of conveyance or transfer.
9.06 POWERS OF GUARDIANS AND AGENTS. The guardian of a
beneficiary under legal disability, or the parents or guardian of
a minor beneficiary for whose estate no guardian has been
appointed, and the then active Agent for any person acting under
authorization pursuant to a Durable Power of Attorney, may act for
the beneficiary in signing any instrument under this Trust
Agreement.
9.07. FAILURE OF A CO-TRIISTEE TO ACT. If any person should. be
unable or unwilling to act or continue as co-trustee of the Trust
or any share of the trust for any reason whatsoever, the remaining
co--trustee shall have full power and authority to act as trustee
of the Trust or trust share without the requirement for the
appointment of an additional co-trustee.
ARTICLE 10
MISCELLANEOUS PROVISIONS
10.01 MISCELLANEOUS PROVISIONS.
(1) As long as
beneficiary under this t
possession of the Trustee
beneficiary, such income
anticipation or alienation
any other means (except as
shall be free and clear of
and shall not be taken,
whatsoever.
any income or principal to which any
rust may be entitled remains in the
and is not actually distributed to the
or principal shall not be subject to
by the.beneficiary by assignment or by
specifically authorized herein), and it
the beneficiary's debts and obligations
seized, or attached by any process
(2) No person dealing with the Trustee, or the Trustee's
successors or survivors, shall be bound to see to the application
of any purchase money or other consideration or to inquire into the
validity,, necessity, or propriety of any transaction to which such
fiduciaries may be parties.
(3) Any Trustee shall be entitled at any time to seek a
judicial settlement of accounts in any Court of competent
jurisdiction selected by my Trustee. As an alternative, the
Trustee may at any time settle the account of any trust or trust
11
share hereunder by agreement with the income beneficiary or
beneficiaries of that trust or trust share who are not under any
legal disability; and such agreement shall bind all persons whether
or not then in being or sui juris, or then or thereafter entitled
to any portion of the trust or trust share, and shall effectively
release and discharge the Trustee for the acts and proceedings so
accounted for.
(4) No individual Trustee appointed under this Trust
Agreement shall at any time be held liable for any action or
default of himself or his agent or of any other person in
connection with the administration of the trust estate, unless
caused by his own gross negligence or by the willful commission by
him of an act of breach of trust.
(5) The Trustee shall be entitled to receive reasonable
fees for the expenses incurred and ordinary and extraordinary
services rendered by the Trustee.
(6) Whenever appropriate in this trust agreement, the
singular shall be deemed to include the plural and vice versa; and
the masculine shall be deemed to include the feminine, and vice
versa, and each of them to include the neuter, and vice versa.
(7) For all purposes hereunder, the word "property" shall
be deemed to include real and personal property and any interest
of any kind in any real or personal property; and the.word "give"
shall be taken to include the words "devise" and "bequeath"
wherever appropriate in order to effectuate the transfer of real
or personal property.
(8) For all purposes hereunder, the terms "executors,"
"trustees," "guardians," "agents" and "fiduciaries," and the
singulars thereof, shall apply, respectively, to those who are then
entitled and qualified to act as such, whether originally
appointed, remaining, substituted, or succeeding. The term
"corporate trustee," if used herein, shall mean a corporation which
is in the business of acting as a fiduciary and is duly authorized
under the law of the situs of the trust to serve as Trustee.'
(9) The Trustee shall have the power, in the Trustee's
discretion, to select assets to be sold by the trust estate for the
payment of debts, and taxes in a manner that will minimize the
recognition of gain for federal income tax purposes. The Trustee
shall have the right to exercise any options and elections under
the tax laws applicable to the trust estate as the Trustee
determines should be made. No compensation adjustments between
income and principal shall be made even though the elections may
affect the interests of the beneficiaries. The action of the
Trustee with respect to options and elections made shall be
conclusive and binding upon all beneficiaries.
(10) No Trustee or other fiduciary acting hereunder shall
be required to give bond for the faithful performance of fiduciary
12
duties in any jurisdiction.
IN WITNESS WHEREOF, we have hereunto set our hands and
seals this 11th day of November, 1991.
SETTLORS:
HAROLD B. HILL,~Settlor
1~-eQ-~,,, g. ~Q
HELEN B. HILL, Settlor
TRIISTEE:
OLD B. HILL,~Trustee
1~,. ~ , o n
HELEN B. HILL, Trustee
COMMONWEALTH OF PENNSYLVANIA ;
SS
COUNTY OF LYCOMING ;
On this, the 11th day of November, 1991, before me a Notary
Public for the Commonwealth of Pennsylvania, the undersigned
officer, personally appeared HAROLD B. HILL, and HELEN B. HILL,
known to be the persons whose names are subscribed to the within
instrument, and acknowledged that they executed the same for the
purpose therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and seal.
Notarial Seal
Gloria Macario K¢is. Notary P~I~c
Jersey Shore Bono. Ly~mu~g
MY n Exp~r~ es Apn7 7,1994
My Commission Expires:
13
EXHIBIT A
ASSETS TRANSFERRED TO TRUST
Assets sold, assigned, or otherwise transferred by HAROLD B.
HILL and HELEN B. HILL, Settlors, to the Trustee, under Agreement
of Trust dated November 11, 1991 receipt of which is hereby
acknowledged on said date by the Trustee.
1. All right, title and interest of the Settlors in that certain
real estate as follows:
TRACT No. 1:
ALL THAT CERTAIN lot or parcel of ground situate in the west ward of the Borough
of Mifflinburg, County of Union and Commonwealth of Pennsylvania, at the
southeast corner of Eighth and Market streets, and bounded as follows, to-wit:
on the North by Market street; on the East by lot formerly of Mrs. Augustus
Gemberling, now or formerly w. Edward Henry; on the south by Church Alley; and
on the west by Eighth street aforesaid; Having a frontage on Market street of
forty-six (46) feet and a width along said alley of one hundred six and one-half
(106 1/2) feet and a depth of one hundred twenty (120) feet, more or leas.
Tract No. 1 being known as Parcel No. 216 on Sheet No. 30 of the Union County
Tax Atlas.
TRACT NO. 2:
ALL THAT CERTAIN parcel and tract of land situate on the south side of Market
Street, between Seventh and Eighth Streets in the West Ward of the Borough of
Mifflinburg, County of Union and Commonwealth of Pennsylvania, .bounded and
described as follows, to-wit:
sounded on the North by Market Street; on the East by property now or formerly
of Alexander Freniere; on the south by church Alley; and on the west by property
now or formerly of William Edward Henry; Having a width or frontage on Market
Street of fifty (50) feet, more or less, and a depth of one hundred twenty-five
(125) feet, more or less.
Tract No. 2 being known as parcel No. 215 on sheet No. 30 of the Union county
Tax Atlas.
BEING the same premises granted and conveyed to Harold B. Hill and Helen Baker
Hill, his wife, by deed of William Edward Henry, single, dated the 11th day of
February, 1978 and recorded in the office of the Recorder of Deeds of Union
County in Deed Book 139 at Page 382.
The Settlors intend to convey other assets to the Trust by
retitling said assets in the name of the trust.
TRIISTEE:
HAROLD B. HILL, Trustee
~~-3,~-~SZQ
HELEN B. HILL, Trustee
14
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John Hancock Life Insurance Company (U.S.A.)
Long-Term Care
200 Berkeley St
Boston, M A 02116
ESTATE OF HELEN B HILL
420 BETHANY'- DR
MECHANICSBURG PA 17055-
- -- - - 4675165 ..._ _.
ESTATE OF HELEN B HILL
AMOUNTS DUE
.ONG TERM CARE PREMIUM REFUND
:O SOURCE CHECK REp
~L FBPR KXN1000834
1675165
.ONG TERM CARE PREMIUM REFUND
205.45
205.45
~"~
STATEMENT OF CHECK 003633634
CHECK NO: 819= 003633634
04/27/2011
AMOUNTS DEDUCTED
205.45
O'0003633634n• 1:02 L309379~: 81 L08896A`211•
Joan Hancock Life Insurance Company (U.S.A.)
Long-Term Care
200 Berkeley St.
Boston, MA 02116
ESTATE OF HELEN B HILL
420 BETHANY DR
MECHANICSBURG PA 17055-
4675165
ESTATE OF HELEN B HILL
~n~~
STATEMENT OF CHECK 003768798
CHECK NO. 819- 003768798
08/23/2011
r+envun i 5 uuE AMOUNTS DEDUCTED
ONG TERM CARE CLAIM PAYMENT 4998.00
4998.00
0 SOURCE CHECK REQ
L FBCL C00 816135
BIC 004078
ONG TERM CARE CLAIM PAYMENT - SEE E0B FOR DETAILS
hn Hancock Life Insurance Company (U.S.A.) C%~~~~7.d5~1
0 L U, C CL ~ ~: C :16 5
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4998.00
CHECK NO. 819- 003768798
a
687981" ~.O 2 1 309 3 791: 8 1 L08896 211•
' JoM Hancock Life Insurance Company (U.S.A.)
Long-Term Care
200 Berkeley St.
Boston, MA 02116
ESTATE OF HELEN B HILL
420 BETHANY DR
MECHANICSBURG PA 17055-
4675165
ESTATE OF HELEN B HILL
08/23/2011
HMVUrv 1 ~ UUE AMOUNTS DEDUCTED
ONG TERM CARE CLAIM PAYMENT 5533.50
5533.50
0 SOURCE CHECK REQ
L FBCL C00 816134
BIC 004078
ONG TERM CARE CLAIM PAYMENT - SEE EOB FOR DETAILS
hn Hancock Life Insurance Company (U.S.A.)
5533.50
250-937 CHECK NO. 819- 003768797
0 WL SO C.. CL EC REQ. C 16
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STATEMENT OF CHECK 003768797
CHECK NO. 819- 003768797
• John Hancock Life Insurance Company (U.S.A.)
Long-Term Care
200 Berkeley St.
Boston, MA 02116
ESTATE OF HELEN B HILL
420 BETHANY DR
MECHANICSBURG PA 17055-
4675165
ESTATE OF HELEN B HILL
STATEMENT OF CHECK 003768796
CHECK NO. 819- 003768796
08/23/2011
AMOUNTS DUE AMOUNTS DEDUCTED
ONG TERM CARE CLAIM PAYMENT 516.00
516.00
516.00
~ SOURCE CHECK REQ
L FBCL C00 816133
BIC 004078
ONG TERM CARE CLAIM PAYMENT - SEE EOB FOR DETAILS
>hn Hancock Life Insurance Company (U.S.A.) C%/~LOSkL~i-t~ ~~3Z
213
CHECK NO. 819- 003768796
:0 _ L O U C C L ,. ' C E~C K R E Q- C O ,8.:161 3 E 0~.$;, 3 -2'0
a ~ ~~ ..,
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n•0003?68796u• ~:O 2 1 309 3 791: 8 L 108896 2u•
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EXPLANATION OF BENEFITS
FXJ
John Hancock Life Insurance Company (U.S.A.) (not licensed in NY), LTC Claims
PO Box 852
Boston, MA 02117-0852
800-222-3418
Insured: HELEN B HILL
Policy #: 4675165
Claim #: FBIC 004078
Total Paid To Insured/Other:
Total Paid To All Providers:
Grand Total Paid:
$ 11,047.50
$ 0.00
$ 11,047.50
If you suspect fraud or possible abuse of these benefits, please report your
concerns to John Hancock at 800-222-3418.
Page 4
00077 WS i:l
PNC Bank
Account Management, BR-Y858-01-5
P.O. Box 5570
Cleveland, OH 44197-1201
ADDRESS CORRECTION REQUESTED
Helen B Hill
420 Bethany Dr
Mechanicsburg PA 17055-4313
~n~~~~m~~~nn~~~u~~~n~n~n~~nn~~n~~tn~~~~~n~~~~n~
Customer Name: Helen B Hill
Account number ending in 0997
Please accept the attached check for your credit --
balance on your PNC Bank credit card account.
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THE ATTACHED CHECK IS AN OVERPAYMENT REFUND ON YOUR
DISCOVER CARD ACCOUNT NUMBER
THANK YOU FOR SHOPPING WITH DISCOVER CARD.
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C/0 NANCY RICHWINE
8 SHADE RD
CAMP HILL
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For efa perled 10lZ>B/Z011 tDs 01l27/~072
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HELEN B HILL
~8 SHADY RD
CAMP NIL PA 17011-1723
PAGE 06117
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primary account number: 50-0489-4518
Page 1 of 2
Number of enclosures: 0
® For 24fiour banking, snd transaction cr
g Interest rats information, elfin on to
PNC Bank online Banling at pne.oom.
a For customer ~rvice call 1-A88-PNC-BANK
Monday - Friday: 7 AM -10 PM ET
Saturday & Sunday: B AM - 5 PM ET
Para servtda en eepafbl, 166-HOI.A-PNC
^lo.irp~ Please contact us at 1-See-PNC-BANK
® Wrlts ta: Customer Setvloe
~BoX~3
Pittsburgh PA 15230-9735
Vick us at pnc.oom
® TDDtenminal: t-800-521-1648
Far besri~g ia>Qatted cliena only
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Account number: 50.0459-`515
Overdraft Protection Provided By. XXXKXXX)OC)OCX0997
To learn more, visit us online at pnc.comfoverdraftsolutlons
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erin~a me inD~a~otiNeI~YNNNNN-001-000578
BUREAU OF INDIVIDUAL TAX~'rn~~ir ~ 1
PO BOX 280601 ~5.[ Ji itr C
HARRISBURG PA 17128-0601- (``' ,Y~ ~
R~~~ ~ r .: _.:~~
'~~,:_ .
REY•1;f3 E% iliP f!l-~61
PENNSYLVANIA INHERITANCE TAX
INFORMATION NOTICE
AND FILE N0. 21
.TAXPAYER RESPONSE ACN 11125942
DATE 04-18-2011
' i i J',~M 28 ~?~~ I~.~ ~~
ARK OF
ORPHAN'S LOUR?
(XlM~3ER1.AN0 f;0 ; PA
TIMOTHY 'POOLE
3026 LOGAN ST
CAMP HILL .:- PA 17011-2947
EST. OF HELEN B HILL
SSN 166-20-1619
DATE OF DEATH 02-28-2011
COUNTY CUMBERLAND
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
TYPE OF ACCOUNT
® SAVINGS
CHECKING
TRUST
CERTIF.
PSECU provided the Departaent with the inforwstion below, which has bean used in calculating the
potential tax due. Records indicate that at the death of the above-nawad decadent, you ware a joint owner/beneficiary of this account.
If you fool the inforwation is incorrect, please obtain written correction frow tho financial institution, attach a copy to this forty
and return it to the above address. This account is taxable fn accordance with the Inheritance Tax laws of the Cowwonwealth of
Pennsylvania. Please call 0717) 787-8327 with questions.
COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0143169424-S1 Date 08-19-1996 To ensure proper credit to the account, two
Established copies of this notice wust aceowpaml
paywent to the Register of Wills. Make check
Account Balance ~ $86.44 payable to "Register of Wills, Agent".
Percent Taxable X 16.667
NOTE: If tax paywents era wade within three
Amount Subject to Tax ~ 147.74 wonths of the decedent's data of death,
Tax Rate X . 0 4 5 deduct a 5 percent discount on the tax due.
Any Inheritance Tax due will becowa delinquent
Potential TaX Due ~` 6.65 nine wonths after the data of death.
P
RT TAXPAYER RESPONSE
A
1
A. ~ Tha above inforwation and tax due is correct.
Rewft paywent to the Ragistar of Wills with two copies of this notiea to obtain
CHECK a discount or avoid interest, or chock box "A^ and return this notice to the Register of
C ONE ~ Wills and an official assesswent will be issued by the PA Departaant of Revenue.
BLOCK B. Tha above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
0 N L Y to ba filed by the estate representative.
C. ~ Tha above inforwa ion is incorrect and/or debts and deductions ware paid.
Cowpleta PART 2~ and/or PART 3~ below.
PART If indicating a different tax rata, please state
a relationship to .decedent:
TAX RETURN - COMPUTATION OF TAX ON J01NT/TRUST ACCOUNTS
LINE 1. Date Established 1
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rata
8. Tax Due
PART
DATE PAID PAYEE
DESCRIPTION
AMOUNT PAID
Unde p alties of perjury, I declare that the facts I have reported above are true, correct and
cop e t t base, my nowledge and belief. HOME C )
/l/ -1'iJ1/~ ~i~ WO R K ("yl ~ ) Z 3 `-• ~ `~ ~JS
__ _ -
TOTAL CEnter on Line 5 of Tax Computation) i
BUREAU OF INDIVIDUAL TAXES
Po Bax zao6ol
HARRISBURG PA 17128-0601
REV-1561 E% i{FP <N
PENNSYLVANIA INHERITANCE TAX
~E. Dr INFORMATION NOTICE
~ ~ AND:
'- ~ TAXPAYER RESPONSE
FILE N0. 21
ACN 11125944
DATE 04-18-2011
cLE~x cF
QR~N~S ~~
CtlN4B~RI~PNG (~Q , PA
TIMOTHY POOLE
3026 LOGAN ST
CAMP HILL PA 17011-2947
EST. OF HELEN B HILL
SSN 166-20-1619
DATE OF DEATH 02-28-2011
COUNTY CUMBERLAND
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
TYPE OF ACCOUNT
SAVINGS
® CHECKING
TRUST
CERTIF.
PSECU provided the Departwent with .the inforwation below, which has bean used 1n calculating the
potential tax due. Records indieat• that at the death of the abovo-pawed decadent, you were a ioint owner/beneficiary of this account.
If you fool the inforwation is incorrect, vlease obtain xritten corroction frow the financial institution, attach a copy to this fore
and return it to the abovo address. This account is taxable in accordane• with the Inheritance Tax laws of the Cowwonwealth of
Pennsylvania. Ploaso call C717) 787-8327 with questions.
COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
---
Account No. 0143169424-S4 Date 08-19-1996 -
To •nsuro proper credit to th• account, two
Established copies of this notice ^ust aceowpariy
Account Balance
~
8
(70
96 vaywent to the Rogistar of Wills. Make chock
"
,
. payable to
Rogistar of Wills, Agent".
Percent Taxable X 16.6 67
Amount Subject to Tax $ 1
445
19 NOTE, If tax paywants are wade within thrao
,
. wontha of the decedent's date of death,
Tax Rata X . 0 4 5 deduct a 5 percent discount on the tax due.
Potential Tax Due
~ 65
03 AnY Inheritance Tax duo will beeowe delinquent
. nine wonths after the date of death.
P
T TAXPAYER RESPONSE
a
1
A. ~ Tha abovo inforwation and tax due is correct.
Rewit paywont to the Register of Wills with two co pies of this notice to obtain
C H E C K
0 N E a discount or avoid interest, or chock box "A" and
Wills and an official assasswent will be issued by return this notice to the Register of
the PA Departwent of Ravenuo.
BLOCK
0 N L Y ~ B, above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the estate representative.
C. ~ The a6ov inforwa ion is incorrect and/or debts and deductions wore paid.
Cowplete PART 2~ and/or PART 3~ below.
PART If indicating a different tax rate, please state
relationship to decedent:
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
OF TAX ON JOINT/TRUST ACCOUNTS
1
2 $
3 X
4 $
5 -
6
7 X
8 ~
Undgrf p na~ of perj , I declare that the facts I have reported above are true, corroct and
Cp +~P1 e e f my ~edXf ~,~~ elief . HOME C )
J/(, WORK frii7 ) Z3~"/`rL
DATE PAID PAYEE DESCRIPTION AMOUNT PAID
BUREAU OF INDIVIDUAL TAXES
PO 80X 280601
HARRISBURG PA 17128-0601
YLVANIA INHERITANCE TAX
~. _ ='-l INFORMATION NOTICE
AND FILE N0. 21
TAXPAYER RESPONSE ACN 11125946
i -~scs ~r~~~u l ~s'' ~ ~ DATE 04 -18 - 2011
CLERK OF EST. OF HELEN B HILL
~~C'~!'~~T SSN 16b-20-1619
~l1MBERLANG ~~~' pA DATE OF DEATH 0 2 - 28 - 2 011
COUNTY CUMBERLAND ..
REMIT PAYMENT AND FORMS T0:
TIMOTHY POOLE REGISTER OF WILLS
3026 LOGAN ST 1 COURTHOUSE SQUARE
CAMP HILL PA 17011-2947 CARLISLE PA 17013
TYPE OF ACCOUNT
® SAVINGS
CHECKING
TRUST
CERTIF.
PSECU provided the Departaent with the infor~atfon below, which has boon used in calculating the
potential tax duo. Records indicate that at the death of the above-naaed decadent, you ware a joint owner/beneficiary of this account.
If you foal the inforwation is incorrect, please obtain written correction frog th• financial institution, attach a eooy to this fora
and return it to the above address. This account is taxable in.aceordance with the Inharitanco Tax laws of th• Coaaorwealth of
Pennsylvania. Please call C717) 787-1327 with questions.
COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0143169424-S7 Date 04-18-2007
To ensure proper credit to the account, two
Established copies of this notice oust accoapany
Account Balance $ 6,916.01 pav~ant to th• Register of Wills. Make shack
payable to "Register of Wills, Agent".
Percent Taxable X 16.667
Amount Subject to Tax $ 1, 152.69 NOTEi If tax payaents era aada within three
months of tho decedent's data of death,
Tax Rata X . 045 deduct a 5 percent discount on the tax due.
Potential Tax Due $ 51.87 Argr Inheritanu Tax duo will beeoae delinquent
nine aonths after the dat• of death.
P~r TAXPAYER RESPONSE
~ ~ae~mnw®...~.
A. ~ The above infonation and tax duo is correct.
Resit payaent to the Rapistar of Wills with two copies of this notice to obtain
CHECK a discount or avoid interest, or chock box "A" and return this notice to the Register of
ONE Wills and an official assessaent will be issued by the PA Departaent of Revenua.
BLOCK ~ 8, bove asset has been or will be reported and tax paid with the Pennsylvania Inheritan
0 N L Y to Da filed by tha estate representative. ce Tax return
C. ~ The above inforaa ion is incorr et and/or debts and deductions were paid.
Coapleta PART 2~ and/or PART 3~ below.
PART If indicating a different tax rate, please state
relationship to decedent:
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Date Established 1
2. Account Balance 2 $
3. Percent Taxable 3 X
4. Amount Subject to Tax 4 $
5. Debts and Deductions 5
6. Amount Taxable 6 $
7. Tax Rate 7 X
8. Tax Due g $
PaRT DEBTS AND DEDUCTIONS CLAIMED
a
DATE PAID PAYEE DESCRIPTION
AMOUNT PAID
TOTAL CEnter on Line 5 of Tax Computation) ;
Under a ltlas of pe ury, I declare that the facts I have reported above are true, correct and
com t o he b st ytledge aryd~alief.
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