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HomeMy WebLinkAbout04-10-13 -J 1505610140 REV-1500 Ex (01-10) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO Box 2tt0801 INHERITANCE TAX RETURN 2 1 1 2 0 8 9 6 Harrisbum,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 0 7 0 9 2 1 0 2 0 & 1 2 1 9 4 6 Decedent's Last Name Suffix Decedents First Name Ml S T A D A S U S A N A (M AppikabN)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI S T A D A G E R A L D A 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 0 2.Supplemental Return ❑ 3.Remainder Return(data of death Prior to 12-13-82) n 4.Limited Estate ❑ 4a.Future Interest Compromise(date of 0 5.Federal Estate Tax Return Required death after 12-12-82) ® 6.Decedent Died Testate 0 7.Decedent Maintained a Living Trust 1 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trost) n 9.Litigation Proceeds Received 0 10.Spousal Poverty Credit(date of death 0 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 CONMENnAl.TAX INFORNATIDN SWWLD BE DIRECTED T0: Name Daytime Telephone Number D AV I D H RA D CL I F F 71705 �]m' REt3 �U LY .7�0 MM rn First lime of address C� = C� � 1 0 1 1 M U M M A R D ° mac+ Second line of address G3 C= S U I T E 2 0 1 -aa 't ~- tom" City or Post Office State ZIP Code Z' DATE FILED (Al L E M 0 Y N E P A 1 7 0 4 '3 Correapondsars s-awilf address: DRADCLIFFAC-WLAW.COM , Lkxler WARM*of perjury,I declare that I have examined this return,including aomnpanykg schedules and stataneMS,and to the bast of my Iutowlecip and belief, e is true, and campMMe.6echratlon of pramm othw then the personal relxeserrtefive is based an as ktfamation or which praprAw has any knWedge. SIGNAr OF PER E3 iBLE N RETU N ADDOESS 90 CONLEY DRIVE MECHANICSBURG PA 17055 S RE OF P R ESENTATIVE DATE ADDRESS 1011 MUMMA RD T 201 LEMOYNE PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 -�Q"` ��� �� `� � J�3� �\ ���� . J 1505610240 IIEV-1500 EX 1. Real Estate(Schedule A) ........................... ............... . 1. 2. Stocks and Bonds(Schedule B) 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 0 1 2 5. 0 5 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested....... 6. 7. Inter-Vivos Transfers&Miscellaneous N�Probate property (Schedule G) Separate Billing Requested .... ... 7. 8. Total Gross Assets(total Lines 1 through 7) 8. 1 0 1 2 5. 0 5 9. Funeral Expenses and Administrative Costs(Schedule H) ..... 9. 1 2 1 10. Debts of Decadent,Mortgage Liabilities,and Liens(Schedule I) ............. 10. 11. Total Deductions(total Lines 9 and 10) .. ...................... ....... 11. 1 2 1 0. 5 0 12. Net Value of Estate(Line 8 minus Line 11) ......... 13. Charitable and Governmental 72' 8 9 1 4. 5 5 an election to tax has not been m de(Schedule J)TN...for which 14. Net Value Sut*ct to Tax(Line 12 minus Line 131 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 14 8 9 1 4, 5 5 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0_ 8 9 1 4 . 16. Amount of Line 14 taxable at lineal rate X.0 a . D D 16 17. Amount of Line 14 taxable at sibling rate X.12 0 - 0 0 17. 18. Amount of Line 14 taxable 13. D D at collateral rate X.15 0 . 0 0 18. 19. TAX DUE ....................... ............................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L sidez 1505610240 1505610240 J REV-1500 EX Pape 3 Fits Number DecedenYa Complete Address: 21 12 0896 DECEDENTS NAME SUSAN A.STADA _ STREET ADDRESS 900 CQNLEY DR CITY STATE ZIP MECHNAICSBURG I PA 17043 Tax Payments and Credits: 1- Tax Due(Page 2,line 19) (1) 0.00 2. CreftPayrnents A.Prior Payments B.Discount Total Credits(A+8) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 211 to request a refund. (4) 0.00 5. if Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS,AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... ❑ b. retain the right to designate who shall use the property transferred or its income; ............................... c. retain a reversionary interest*or ................................................................................................ d, receive the promos 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? ....................................................................................... ❑ 3. Did decedent own an*in trust for'or payable-upon-death bank account or security at his or her death? ......... ❑ X 4. Did decedent own an individual retirement account annuity or other non-probate property,which contains a beneficiary desgnation?.................................................................................................. ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN. For dales 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 ft surviving spouse is 3 Percent[72 P.S.§9116(a)(1.1)(1)]. For dates of death on or after Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable evert 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 RS.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents 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 not value of transfers to or for the use of the decedents siblings is 12 percent(72 P.S.§9116(aXl.3)].A sibling is defined,under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV 1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH,BANK DEPOSITS$MISC. MERITAKE DENTDE Tc " PERSONAL PROPERTY ESTATE OF:, FILE NUMBER SUSAN A. STADA 21 12 0896 Include the proceeds of litipation and the date the proceeds were received by the estate. All property JoWlIf owned with right of survivorship must be disclosed on Scheduq F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Sovereign Bank Acct No 1685552216 1 0,125.05 TOTAL(Also enter on Line 5 Recapitulation) $ 10125.05 If moos space is needed,use addhionai sheets of paper of the same size. REV-1508 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: SUSAN A.STADA 21 12 0896 Non meet was mode jointly owned wtlhin one year of ft dwedwWs dMe of death,it mud be iepoftd on SdWute G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A.Gerald A.Slade 900 Conley Dr Spouse Mechanicsburg,PA 17055 B. C. JOiNiLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT MENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST I f. A. All property not separately listed in this return is joint with surviving spouse TOTAL(Also enter on Line 6,Recapitulation) $ Imore space is needed,use additional sfs of paper of the same size. REV-1511 Ex+(10a) pennsylvania FUNERAL H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND OfERRANCE TAX RETURN ADMINISTRATIVE COSTS RESiDENT DECE0ENT ESTATE OF FILE NUMBER SUSAN A.STADA 21 12 0898 Deadenn debt mtat be reported on Sdteduk t ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative CDmmissions: Kernels)of Personal Represenladuo(s) Street Address CAY Stale ZIP Year(s)Commissw Paid: 2. AbmeyFees: Cipriani&Wemer, PC 1,085.00 I Family Exempdan:(If decedents add a not fie same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fear: 75.50 5 Acmantant Fees: ti. Tax Return Preparer Fees: 7, Additional Probate Fee 40.00 8 Register of Wills Filing Fee inventory and Inheritance Tax 30.00 TOTAL(Also enter on Line 9,Rea pitulation) i 1,210.50 If we space is needed,use additional sheets of paper otihe same size. REV-1513 EX+(01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE MERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE l>F: _ L_ SUSAN A. STADA FILE NUIIIIER: 21 12 0896 NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE I, TAXABLE DISTRIBUTIONS pndude DIspoueal distr�*m and p u� T =) OF ESTATE Sec-9 DWI 6(a)(1-2).] 1. Gerald A Stada 900 Conley Drive Spousal 8,914.55 Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS,that I,SUSAN A. STADA of 900 (Conley Drive,Mechanicsburg,Cumberland County,Pennsylvania,being in good health and of sound and disposing memory do hereby make, declare and publish this as my Last Will and Testament,hereby revoking all former Wills and Codicils heretofore made by me. FIRST: I direct that all of my debts not barred by the statute of limitations, expenses of my last illness, funeral expenses,costs of administration and claims allowed in the administration of my estate shall be paid by my Executor hereinafter named,from my estate as soon after my decease as shall be found convenient. SECOND: I give and bequeath my automobiles,household and personal effects and other tangible personal property of like nature (not including cash or securities),together with any existing insurance thereon,to GERALD A.STADA,if he survives me by thirty (30)days. In the event that my husband, GERALD A.STADA,should not be living on the thirty-first(31 a)day after my death,I give and bequeath my remaining household and personal effects and other tangible personal property(not including cash or securities), together with any existing insurance thereon,as is set forth in separate memoranda,which I shall place with my Will,to the persons therein designated Any tangible personal property and other personal effects not otherwise specifically listed in such separate memoranda shall be distributed to my son,SCOTT A.STADA. In the event that my son, SCOTT A.STADA, should not be living on the thirty-first(31°)day after my death,I give and bequeath those items of my remaining household and personal effects and other tangible personal property (not including cash or securities)that my executor may, in his sole and absolute discretion select as appropriate to be delivered to,or stored for,my minor grandson,NICHOLAS J. STADA,and the remainder shall be sold and the net proceeds add to the residue of my estate. THIRD: I give,devise and bequeath the rest,residue and remainder of my estate,of whatsoever land and wheresoever situate,unto my husband,GERALD-I. i STADA,provided that he survive me, such survival being expressly conditioned upon those requirements set forth in.Paragraph Fourth below. FOURTH: Should my husband,GERALD A.STADA,fail to survive me by thirty(34)days or should GERALD A.STADA die simultaneously with me or in a common disaster,it being my direction and intent that in the event of such simultaneous death or common disaster no Uniform Act regarding such event shall apply and only the above stated provision of this Will shall apply,then I give,devise and bequeath all the rest,residue and remainder of my estate wheresoever situate and of whatsoever nature and any property specifically directed to be distributed under this Paragraph Fourth to my trustees named below to be held in separate trusts for the benefit my descendants under the terms of this Paragraph in the following percentages: SCOTT A.STADA 50% JENNIFER E.STADA 25% NICHOLAS J.STADA 25% Section 1. The share for the benefit of SCOTT A.STADA shall be administered ind distributed as follows: a. Distribution of Trust Share for SCOTT A.STADA 1. Distributions of Net Income My Trustee shall pay to, or apply for,the benefit of SCOTT A.STADA,at least quarterly during his lifetime,all of the net income from his trust share. 2. Distributions of Principal My Trustee,in its sole and absolute discretion,may apply to,or for the benefit of SCOTT A.STADA as much of the principal from his trust share as my Trustee deems advisable for his health,education and maintenance. 2 In addition,my Trustee shall,upon written request,distribute to SCOTT A.STADA the remaining balance of principal and accumulated income of the trust share and terminate this trust share. i ~ 3. Distribution on the Death of SCOTT A.STADA SCOTT A.STADA shall have the unlimited and unrestricted general testamentary power to appoint the entire principal and any accrued and undistributed net income of his trust share as it exists at his death. SCOTT A.STADA shall exercise this general power of appointment by a valid last will and testament or a valid living trust agreement. In exercising this general power of appointment,SCOTT A.STADA shall specifically refer to this power. SCOTT A.STADA shall have the sole and exclusive right to exercise this general power of appointment. This general power of appointment specifically grants to SCOTT A.STADA the right to appoint property to his own estate. It also specifically grants to his the right to appoint the property among persons,corporations,or other entities in equal or unequal proportions,and on such terms and conditions, whether outright or in trust,as he may elect. To the extent this general power of appointment is not exercised,my Trustee shall distribute the remaining trust property to the then living descendants of SCOTT A.STADA,per sti,rpes,subject to the same trust and other provisions as stated in Section 2 of this Paragraph. If SCOTT A.STADA has no surviving descendants,my Trustee shall distribute the remaining trust property to NICHOLAS J.STADA subject to 3 the same trust and other provisions applicable to other gifts to him as stated in this Paragraph. Section 2. Distribution of Trust Shure for NICHOLAS L STADA f' 1. Distributions of Net Income Until he attains the age of twenty-one(2 1)years,my Trustee may pay to,or apply for the benefit of,NICHOLAS J.STADA,the net income from his trust share. Any net income not distributed shall be added to the principal of his Trust. After NICHOLAS J.STADA attains the age of twenty-one(2 1)years,my Trustee shall pay to,or apply for the benefit of,NICHOLAS L STADA,the net income from his trust share at least quarterly. 2. Distributions of Principal My Trustee,in its sole and absolute discretion,may apply to,or for the benefit of NICHOLAS J.STADA as much of the.principal from his trust share as my Trustee deems advisable for his health,education,support and maintenance. If my grandson is under the age of eighteen(18)years at the time this trust is funded with any assets and SCOTT A. STADA shall continue as the guardian of the person of my grandson my Trustee shall,during any month when my grandson resides with him,pay to SCOTT A. STADA the sum of$500 per month to cover household expenses without requiring proof of the expenditure. My Trustee,shall also apply trust assets to reimburse the guardian of my grandson,upon receipt of satisfactory proof of the expenditure,for any support expenses he has paid on behalf of my grandson. When the beneficiary of this trust share attains the age of twenty-five(25)years (or if upon my death the beneficiary has already attained the age of twenty-five (25)years),my Trustee shall,upon written request to the Trustee,distribute the remaining balance of principal and accumulated income of the trust share to NICHOLAS J.STADA and terminate this trust share. 4 federal government, any state,or any governmental agency for any purpose; including for the care,support,and maintenance of JENNIFER E. STADA. Because JENNIFER E. STADA may become dependent on the support and aid of f others,my Trustee shall, in the exercise of its best judgment and fiduciary duty, seek support and maintenance for JENNIFER E. STADA from all available public resources including,but not limited to, Social Security Administration benefits, Supplemental Security Income(SSI),U.S. Civil Service Commission benefits, Medicaid,and Federal Social Security Disability Insurance(SSDI),and any other comparable programs, state,federal,or local. My Trustee is empowered to collect and expend on behalf of my daughter, JENNIFER E. STADA, all governmental financial assistance benefits to which she is otherwise entitled;provided that such funds shall not be co-mingled with the other funds of this trust. If necessary,my Trustee may seek additional appropriate authority,if needed,to collect,expend, and account for separately all such governmental assistance benefits,but shall not commingle them with these trust assets. In addition,in making distributions for the special needs of JENNIFER E. STADA,my Trustee shall take into consideration the applicable resource limitations of the public assistance programs for which JENNIFER E. STADA is eligible. No part of the estate distribution set aside for JENNIFER E. STADA in trust shall be used to supplant or replace public assistance benefits of any state or federal agency which has a legal responsibility to serve persons with illnesses or handicaps which are the same as or similar to the disorders of JENNIFER E. STADA. 5. Protection of the Trust Property No interest in the principal or income of the trust set aside for JENNIFER E. STADA and NICHOLAS J. STADA shall be anticipated,assigned,or encumbered, or shall be subject to any creditor's claim or to legal process,prior to its actual 8 receipt by the beneficiary. 'JENNIFER E. STADA and NICHOLAS J..STAM are specifically prohibited from any right to receive, demand,secure,give, assign, transfer,mortgage,borrow against,or will any trust assets or income. f It is my intention to conserve and maintain this trust for the special needs of JENNIFER E.STADA and the education of NICHOLAS J. STADA. Therefore, no part of this trust share,neither principal nor undistributed net income,shall be subject to the claims of voluntary or involuntary creditors for the provisions of care and services,including residential care,by any public entity,office,department,or agency of any state or government agency,or of the federal govemment of the United States. 6. Early Termination of the Trust In the event that it is determined by either a court or an authority of competent jurisdiction that these trust assets render JENNIFER E. STADA ineligible to receive any governmental assistance benefits, or if my Trustee,in its sole and absolute discretion,determines that,notwithstanding the provisions set forth above, this trust share may be subject to garnishment,attachments,execution or bankruptcy proceedings by a creditor of JENNIFER E. STADA or by the federal or state government,or any agency or subdivision thereof,then my Trustee shall terminate the trust and distribute the remaining principal and accrued income to the beneficiaries named in Section 1 and 2 of this Paragraph FOURTH of this Will. 7. Authority of My Trustee to Initiate Legal Proceedings In determining whether the existence of the trust has the effect of rendering JENNIFER E. STADA ineligible to receive any governmental assistance benefits, my Trustee is hereby granted full and complete discretion to initiate administrative or judicial proceedings for the purpose of determining eligibility. All costs related thereto,including reasonable attorney's fees,'shall be a pmper charge to the trust of JENNIFER E. STADA 8. Distribution on the Death of JENNIFER E.STADA Upon the death of JENNIFER E. STADA,my Trustee shall terminate this trust and distribute the remaining principal and accrued income in equal shares to the beneficiaries named in Section 1 and Section 2 of Paragraph FOURTH of this Will, provided that if any of these named beneficiaries fail to survive,their share shall be distributed to the other beneficiaries named in that paragraph and no anti-lapse statute shall apply. Section 4. The Trustee may make payments to or on behalf of any person who is the beneficiary of any trust hereunder but in no event,however,shall payments be made to any creditor or other such person because of anticipation of payment by the beneficiary, and any such claim made by way of anticipation by tha beneficiary shall be of no validity or legal effect. Section 5. The Trustee,at its discretion,may exhaust all of the principal and income in carrying out the purposes of this trust and should the amount held in trust be or become so small as to make it impractical or economically unfeasible to continue holding said amount in trust,the Trustee may,at its discretion,pay the total amount of said trust directly to the beneficiary or to a parent or guardian of said beneficiary or place said amount in a savings account for the benefit of said minor until said minor becomes of age. Section 6. The Trustee may make the distributions called for in this Paragraph in any one or more of the following ways: Directly to a beneficiary. To persons, corporations,or other entities for the use and benefit of the beneficiary. 10 .. ! . . To:to account' a comniercisl bank of aavin�s institution m the one df the beneficiary,or in a form reserving the title,management,and custody of the account to a suitable person,corporation,or other entity for the use and benefit of the beneficiary. In any prudent form of annuity purchased for the use and benefit of the beneficiary. To any person or duly licensed financial institution„including the Trustee,as a custodian under the Uniform Transfers to Minors Act,or any sinular act,of any state,or in any manner allowed by any state statute dealing with gifts or distributions to minors or other individuals under a legal disability. To any guardian,agent under a valid power of attorney,or other person deemed by the Trustee to be responsible,and who has assumed the responsibility of caring for the beneficiary. FIFTH: If at any time there is no person,corporation,or other entity entitled to receive all or any part of my estate or any trust property,then that property, shall be distributed one-half to those persons who should be my heirs if I had died intestate owning such property and one-half to those persons who should be GERALD A.STADA's heirs if he had died intestate owning such property. The distribution of property,for purposes of this Paragraph,shall be determined by the laws of descent and distribution for intestate estates in the Commonwealth of Pennsylvania as such laws are in effect at the time of a distribution under this Paragraph. SIXTH: The appointment,resignation,replacement,and succession of my Trustees shall be governed as follows: Section 1. I hereby nominate,constitute and appoint SCOTT A.STADA as Trustee of the trust shares created by this,my Last Will and Testament. In the event that either of my Trustee shall predecease me, or be unwilling or unable to act as my Executor,as aforesaid,then I li at'..4IX� nominate;constitte aadpfdint�BRil�:�.SKI�1�ER�Ra��u�esaor�Trustee�bfanyr� ustunt�er =` this my Last Will and Testament. My Trustee or successor Trustee shall not be required:to post bond regardless of state of residence. There shall at all times be a minimum of two trustees, unless a corporate fiduciary is serving as sole trustee. 'e Section 2. Any Trustee may resign by giving thirty days'written notice to any Co-Trustee then serving,which notice is also to be delivered to the successor Trustee,if any, and to all the beneficiaries then eligible to receive mandatory or discretionary distributions of net income from any trust created under this Will. If a beneficiary is a minor or is legally incapacitated,the notice shall be delivered to that beneficiary's guardian or other legal representative. Such resignation shall be effective upon the successor Trustee's written acknowledgement of his undertaking of the duties of a trustee. Section 3. Successor Trustees may be named as follows: My initial Trustee, SCOTT A. STADA,may designate a corporate successor Trustee at any time and such appointment shall take effect only when there are no Trustee named in this Will available. If SCOTT A. STADA is unable to name a corporate fiduciary,any Trustee can petition a court of competent jurisdiction,ex parte,to designate a corporate fiduciary as a Trustee. Section 4. Any corporate fiduciary appointed by SCOTT A. STADA or by a court of competent jurisdiction as a Trustee must be a bank or trust company situated in the United States having trust powers under applicable federal or state law. Such fiduciary shall have a combined capital and surplus of at least 2 million dollars. Section 5. Any successor Trustee, whether corporate or individual, shall have all of the rights, powers, and privileges, and be subject to all of the obligations and duties, both discretionary and ministerial, as given to the original Trustees. A— 12 4 rk r WIN Any successor Trustee shall bb subjeet�tq�:a'nynrestcibtions"posed on the oi�glnal.'Tustees'No successor Trustee shall be required to examine the accounts, records, and.acts of any previous Trustees. No successor Trustee shall in any way be responsible for any act or omission to act on the part of any previous Trustees. SEVENTH: I hereby nominate,constitute,and appoint my husband,GERALD A. STADA, as Executor of this,my Last Will and Testament. In the event that my spouse shall predecease me, or be unwilling or unable to act as my Executor,as aforesaid,then I nominate, constitute and appoint SCOTT A. STADA as Executor of this,my Last Will and Testament. In the event that SCOTT A. STADA shall predecease me,or be unwilling or unable to act as my Executor, as aforesaid,then I nominate, constitute and appoint BRUCE A. SKINNER as Executor of this,my Last Will and Testament. My Executor or other personal representative shall not be required to post bond regardless of state of residence. All references to the Executor herein shall be applicable to said substitute Executor. EIGHTH: In the event that my husband,GERALD A. STADA, shall predecease me,I hereby designate and appoint SCOTT A.STADA, as guardian of the person of NICHOLAS J. STADA,for the duration of his minority and said guardian may retain custody of my grandson in any locality. NINTH: The Executor and Trustee shall have, in addition to the powers and authority conferred upon them by law,the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of a trust or my estate, and upon such terms and conditions as the Executor or Trustee shall deem wise. 2. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities (including proprietary mutual funds of the corporate Executor or Trustee), or such property, real or personal, as the Executor or Trustee shall deem 13 i ,. y'� t p+a' NOW IVIM wlsej.,witbe�i� r M1 .,car_.A" rXr.=. t•' wt.l� 11IIdtbd'b sfii°T^PYYraz� ea of,lam ie inve ti the' r Executor or Trustee. 3. To retain, without incurring any liability, as investments,any property owned by me at the time of my death, as long as they deem:it wise; and even though such property is not the kind of property an Executor or Trustee would purchase as an investment; and even though to retain such property might violate sound diversification principles; and to make any division, distribution or partition of the estate or trust property in cash or kind, or partly in cash and partly in kind,pro rata or non-pro rata. 4. To cause any security or other property which may constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the name of a nominee, or in such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of a trust or of my estate, and to take any action with reference to such securities which, in the opinion of the Executor or Trustee is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to them as owner of any securities constituting a portion of a trust or of my estate resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. 6. To pay all costs,taxes,charges and expenses in connection with the administration of a trust or of my estate,including such compensations to the Executor or Trustee. The Executor or Trustees shall receive compensation for the performance of their functions in such reasonable and customary accounts as are normally paid to individuals for those services.Any corporate fiduciary shall be compensated in accordance with its schedules of fees and compensation applicable at the time the services are provided 7. To determine what is "income" and what is "principal" hereunder, and their decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or 14 . ch8tgiBd - determine. 8. To borrow money from any person, firm or corporation, including any corporation acting ,as an Executor or Trustee hereunder, for the purpose of protecting and preserving or improving my estate or trust hereunder, to execute promissory notes or other obligations for amounts so borrowed upon such terms and conditions as they deem advisable. 9. To employ legal counsel, accountants,brokers, investment advisors, custodians,managers and other agents and employees and to pay them reasonable compensation out of my estate or any funds held hereunder to which said compensation is attributable. 10. To carry on any business owned or controlled by me at my death for whatever period of time they shall think proper,and they shall have the power to do any and all things they deem necessary or appropriate, including the power to close out, liquidate or sell the business at such time and upon such terms as to them shall seem best. 11. The Executor may exercise any available elections with regard to state or federal income, inheritance,estate, succession,or gift tax law. 12. The Executor or Trustee may, but shall not be required to, prepare and file accountings with any Court. Prior to delivering all of the property of any trust hereunder to a successor Trustee or to making any partial or complete distribution of trust principal or of my estate assets, the Executor or Trustee may require an approval of its accounting either by a release and discharge by the beneficiary or beneficiaries of any such trust or by a Court of competent jurisdiction. All of the Executor's or Trustee's fees and expenses (including reasonable attorney's fees)attributable to any such accounting and approval shall be paid by such trust. 13. The Trustee in its sole and absolute discretion may terminate any trust hereunder at any time it determines that the aggregate value of the trust property renders continued administration economically infeasible and, upon such termination, shall pay over the remaining trust property to the income beneficiary or in such proportions between the 15 y O minor beneficiary)as the Trustee in its sole and absolute discretion may deem alipropiriatg Upon such termination, the remainder interest in such trust shall be extinguished and the Trustee shall be accountable with respect to such trust only to such income'beneficiary or beneficiaries(or to a parent or legal guardian in the case of minor beneficiary). 14. To minimize any tax in respect of any trust, or any beneficiary thereof, or for such other purpose as it deems appropriate, the Trustee may in its sole and absolute discretion remove all or any part of the property of, or the situs of administration of, such trust from one jurisdiction to another and elect, by an instrument filed with the trust records, that thereafter such trust shall be construed,regulated and governed as to administration by the laws of such other jurisdiction. 15. To merge any trust share with another trust having nearly identical provisions for the same beneficiary in order to administer the trusts as one entity for the purpose of reducing administrative expenses. 16. To the fullest extent permitted by law,the interests of all the beneficiaries in the various trusts and trust property subject to this Will, shall not be alienated,pledged,anticipated, assigned,or encumbered unless specifically authorized by the terms of this Will. Such interests, while they remain trust property, shall not be subject to legal process or to the claims of any creditors. 17. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. TENTH: I direct that all transfer and inheritance taxes, state or federal, assessed because of my death, whether the funds,property or insurance proceeds to which such taxes are attributable pass under this Will or not, shall be paid out of my residuary estate. I also 16 in such manner as my Executor deems best. iN WITNESS WHEREOF,I,SUSANA. STADA,the Testator,having affixed my initials at the bottom of each page,hereunto set my hand and seal to this my Last Will and Testament the /23 day of 2008: SUSANA.STADA The preceding instrument consisting of this and M_other typewritten pages,each identified by the initials of the Testator,SUSAN A.STADA,this day and date thereof signed,published and declared by SUSANA. STADA,the Testator therein named,as and for her Last Will,in the presence of us who, at her request,in her presence,and in the presence of each other have subscribed our names as witnesses. n, ".4o"A Witn s Witness ,- \ 17 - '-x•- c�;.., j TH.. .,��'i.`e ",.,5 ?r �oi � >. Fah' 1� v,���{ „y,�a + x> COUNTY OF Qla„7 berla�zd I,SUSANA.STADA,Testator whose name is signed to the attached or foregoing instrument,having been duly qualified according to law,do hereby acknowledge that I signed and executed the instrument as my Last Will;that I signed it willingly;and that I signed it as my free and voluntary act for the purposes therein expressedASU �) JA'6� N A.STADA Sworn or affir ed to and acknowledged before me by SUSr1NA.STADA,Testator the day of u 2008• NOUMIAL SEAL DAYD N RADOLD'f (SEAL) fDlMNDON�"QWODOLAID �No w DlssiinUs BDis M0.D/1t COMMONWEALTH OF PENNSYLVANIA :SS COUNTY OF rarn 6crlG�nd/ We JPn, and the witnesses whose names are signed to the attached or foregoing instrument,being d4 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 purposes 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 eighteen or more years of age, and mind under no constraint or undue influence. T 11 Sworn or affirmed to and subscribed to before me by-,Arnn#'& L ��0[(T and witnesses,this 1P day of ug of 2008. (SEAL) N0VA K SK Notary Public DMID!N D�Df r 10 VAN w DssisM�Mw D�Nw ialg,sll! 18 rU - o a " � r u A� V moan b oz � y � *- �. v� o A O t17 ru U r3 L✓ C3 -_ O C3 _ C3 — z0 ti _• O 3 ,n O. -n r > (a CL -4 CD 0 C y N W C _ n O c C � O N ep U, 9 Priority Mail cn �� � ComBasPrice f 0 D O N O m w _ 3 C N 90 00o.-irr� � N 21 . rr�r. - - ki E .. m L? t n a x a s U x t r= lu s, — CIPRIANI & WERNER A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Pittsburgh Office: Telephone(412)563-2500 1011 Mumma Road,Suite 201 DENIMS CULLEN Lemoyne,Pennsylvania 17043-1145 Telephone Office: dcullen @c-wlaw.com Telephone(610)567-0700 DAVID RADCLIFF Telephone(717)975-9600 Scranton Office: dmdeliff @c-wlaw.com Fax:(717)975-3846 Telephone(570)347-0600 www.C-WLAW.com Morkon Office: Telephone(856)761-3800 Wheeling Office: Telephone(304)232-3600 Charleston ORke: Telephone(304)341-0500 April 4,2013 Glenda Farrier Strasbaugh Register of Wills Cumberland County Courthouse 1 Courthouse Square c�s :0 Carlisle,PA 17013 g � p RE: Estate of Susan A. Stada n fo- File No. 21-12-0896 C © o 00 Dear Mrs. Strasbaugh: -I rrf f-+ ca o Enclosed for filing are the following for the above estate: 1. An original and one copy of the REV-1500,PA Inheritance Tax Return; 2. An original Inventory; and 3. Check in the amount of$70.00 for the filing fee and additional probate fee due. Also enclosed are additional copies of the REV-1500 and the Inventory to be clocked in and returned to our office in the enclosed envelope. If you need additional items,please contact our office. Very truly yours, 7 David H.Radcliff Enclosure Cc: Gerald A. Stada,Executor CIPRIANI & WERNER A PROFESSIONAL CORPORATION ATTORNEYS AT LAW T (4 12)563-25DO 1011 Mmmaa Road,Suite 201 CC BEN Lemoyne,PmosyMnia 17043-1145 w -0A 2twns LIFF Tdgftm(717)975-96M owlaw.com I=(717)975-3846 Tebpbwe(570)347-0(00 www.GR+LAW.com T Iepbwe(956)761-3800 Tebp6ese C")232-3600 cbarksmo omm TeW0ese(304)341-0500 April 4,2013 Glenda Fanner Strasbaugh °c o w M m Register of Wills m =D �? o Cumberland County Courthouse • 1 Courthouse Square n z o M y Carlisle,PA 17013 aao =D RE: Estate of Susan A.Stada o c File No.21-12-0896 n -�-+ ca Q Dear Mrs.Strasbaugh: Enclosed for filing are the following for the above estate: 1. An original and one copy of the REV-1500,PA Inheritance Tax Return; 2. An original Inventory;and 3. Check in the amount of$70.00 for the filing fee and additional probate fee due. Also enclosed are additional copies of the REV-1500 and the Inventory to be clocked in and returned to our office in the enclosed envelope. If you need additional items,please contact our office. Very truly yours, David H.Radcliff Enclosure Cc: Gerald A. Stada,Executor m O M M 0 0 O �N m rOaCL 9' O N LL r M Q ~.ems A .' i r y e 0 V � _ tad M C 1-4 N 0O Ln 0 U y r' Ti ^'1 0Cd oa y y JW Q) uyD U m .ri 1"1 Ti In V r~ 1 rr M N T m G z a, 0 Ud° r L. t } u