HomeMy WebLinkAbout05-21-13 J 1505610140
REV-1500 EX �°,-,°>
PA Department of Revenue OFFICIAL USE ONLY _
Bureau of Individual Taxes County Code Year File Number
Po Box 280601 INHERITANCE TAX RETURN 2 1, ], 2 1 2 1 3
HarrisburQ, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYWY
0 8 2 0 2 0 1 2 0 1 0 4 1 9 2 5
DecedenYs Last Name Suffix DecedenYs First Name MI
R U D D 0 C K R 0 W L A N D W
(If Applicable)Enter Surviving Spouse's information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
fILL IN APPROPRIATE OVALS BELOW
� 1.Original Return � 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)
� 6.Decedent Died Testate QX 7.Decedent Maintained a tiving Trust _ 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 INFORMlL410N SHOULD�DIRE�TE¢.�0:
Name Daytime Tele�oQgNumber`'`' �-� �
.r,
J A N L B R 0 W N 7 1 7 �_�.4,�.�, �' S ;`� �
�.._ _� . ��
-'`` �*.:. i .. _ { ,
_—__—,.� —, .— =�- _
�� REGIS'FER(�VYILLS IJSE ONLY,` -�;
'i ' ` ,-, �
- _`'
First line of address I -- I
J A N L 8 R 0 W N & A S S 0 C i � : ��
Second line of address " -��
:_::�
8 4 5 S I R T H 0 M A S C T S T E 1 2 '
City or Post Office State ZIP Code �___ __ DATE FILED �
H A R R I S B U R G P A 1 7 1 0 9
CorrespondenYs e-maii address: BRENDAJLB VERIZON.NET
Under penalties of peryury,1 declare that 1 have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIG�I TURE OF PE SON R SPONSIBLE FOR FILING RETURN QATE
y��;� .�i-�^ 5/20/2D13
ADDRESS
319 15T T NEW CUMBERLAND PA 17070
SIGNATURE EPARER ER P SENT TIVE DATE
5/20/2�13
ADDRESS
845 SI THOMAS CT STE 12 HARRISBURG PA 171D9
PLEASE USE ORIGINAL FORM ONLY
Side 1
� � ��� �
1505610140 150561014C1
J 1505610240
REV-1500 EX
DecedenYs Social Security Number
oecede�es Name: R 0 W L A N D W • R U D D 0 C K
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. 4 5 2 5 . 4 1
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. .
7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property
(Schedule G) � Separate Billing Requested . . . . . . . 7. � 1 1 b 8 5 � � 9
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 3 1 6 2 1 1 , 2 0
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 1 � � 6 4 . 8 7
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 3 4 9 4 � . 6 �
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. S 2 `� 1 2 . 4 7
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 2 6 3 i� 9 8 . � 3
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. �
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 2 6 3 � 9 8 . 7 �
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0 __ 0 . � O 15. D . � �
16. Amount of Line 14 taxable
at�inea�rate x.045 2 6 3 2 9 8 . 7 3 �s. 1 1 8 4 8 . 4 4
17. Amount of Line 114 taxable
at sibling rate x.�2 0 . 0 0 ��. 0 . 0 D
18. Amount of Line 14 taxable
at collateral rate X.15 0 . Q � �g. � . � �
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. �, 1 8 4 8 . 4 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT a
Side 2
� 1505610240 1505610240 J
.
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 2� �2 1213
DECEDENT'S NAME ��
ROWLAND W. RUDDOC.K
—..— ------ - _. __ __
__—-- — - - - - _ _ _ __ _
STREET ADDRESS
203 Senate Ave A�803 _
East Pennsboro Township _
----.—____ ___—__ —__—------- --
_ _ _- -- - -- _ _. _-- - __ _
CITY I STATE ZIP
Camp Hill j PA j 17011 __
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 11,���8.44
2. CreditslPayments �
A.Prior Payments 13,500.00
B.Discount 623.58
Total Credits(A+B) (2) 14,1�';�.58
3. Interesi �
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. ��
Fill in oval on Page 2,Line 20 to request a refund. (4) 2,2 r;i.14
5. If Line 1+Line 3 is greater than Line 2,enter the difference.Th+s is the TAX DllE. (5} Cj.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 ................................................................................................ ❑ 0
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0
2. !f 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? ......... ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation?.................................................................................................. � ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTtONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spause
3 percent[72 P.S.§9116(a)(1.1;1(i)].
For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii}].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of asse:ts and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)j.
• The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in
72 P.S.§9116(1.2)[72 P,S.§9116(a)(1)).
• The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S. §9116(a)(1.3)].A sibling is define�.i tmde
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
DEPARTMENTOFREVENUF CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
ROWLAND W. RUDDOCK 21 12 1213 ._._
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedufe F. !_i
ITEM VALUE AT DF���E.
NUMBER DESCRIPTION OF DEATF^
1. Comcast; refund 3"�.96
2 GEICO; palicy adjustment refund �(i.31
3 Misc refunds (OPTUM Rx, Shore Crest, Verizon) 3T:>.44
4 Susquehanna View Apartments; refund ::�12=;.00
5 United HealthCare Svs Inc; refund i�`���
6 United States Treasury; 2012 1040 refund ESOO.00
7 2003 Chevrolet Impala; VIN 2G1WF52E839273155; sale proceeds 2,7UC.00
TOTAL(Also enter on Line 5,Recapitulation) $ 4,5�:i.41
If more space is needed,use additional sheets of paper of the same size. r
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF RE\/ENUE INTER-VIVOS TRANSFERS AND
INNERITANCETAXRETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER �
ROWLAND W. RUDDOCK 21 12 1213
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.
DESCRIPTION OF PROPERTY � �
ITEM INCLUDETHENAFAEOFTHE7RANSFEREE,THEIRRELATIONSHIPTODECEDENTANO DATEOFDEATH %OFDECD�S EXCLUSION TAXABI_E.
NUMBER THE DATE OF TRANSFER.ATfACH A COPY OF THE DEED FOR RFAL ESTATE. VALUE OF ASSET INTEREST (F apaucne�e) VALI.IE:
1. Trust Agmt of Rowland W Ruddock 8� Mary C Ruddock 182,109.35 100.00 182,'I 09.35
dated 11/1911984, as amended 12/6/2004("TrusY')*,
comprised of the following assets:
Capital One Bank CD 1010156086 = $44,079.79
Capital One Bank CD 1010031949 = $30,834.40
Eastern Savings Bank CD 8088002928 = $13,658.14
Intervest National Bank CD 560032783 = $14,204.84
Intervest National Bank Money Market 530003221 =$800.26
US Savings Bonds, Series EE, Quantity 7= $25,308
Wells Fargo Checking 100047687535Q = $53,223.92
2 Eastern Savings Bank Traditional IRA CD 8074000299; 15,979.32 100.00 15,f;��'4j.32
Trust is beneficiary
3 Allianz Annuity 5950332; Trust is beneficiary 33,305.39 100.00 33,<3C)',;�.39
4 Allianz Annuity 733691; Trust is beneficiary 26,462.43 100.00 26,�-Eiz?.43
5 Allianz Annuity 773473; Trust is beneficiary 53,829.30 100.00 53,Et:�,.30
*Beneficiaries of the Trust are listed on Schedu{e J.
TOTAL (Also enter on Line 7,Recapitulation) $ 311,6E 4; '9
If more space is needed,use additional sheets of paper of the same size. �
.
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REV'ENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ROWLAND W. RUDDOCK 21 12 1213 __
DecedenYs debts must be reported on Schedule I.
ITEM '
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: �
1. Parthemore Funeral Home 4,(:►`a�.87
2 Memorial luncheon �I�il).00
B. ADMINISTRATiVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2, attomey Fees: Jan L Brown &Associates 12,6��8 00
3, Family Exemption:(If decedent's address is not the same as claimanPs,attach explanation.)
Claimant
Street Address
Ciry State ZIP
Relationship of Claimant to Decedent
4• Probate Fees:
5 a,ccouncant�ees: Parks &Company 1,O;a�).00
6. Tax Retum Preparer Fees:
7. Register of Wilfs, Cumberland County; Inher Tax Return filing fee '':i.)0
TOTAL(Atso enter on Line 9,Recapitulation) $ �7 96�� E:�
If more space is needed,use additional sheets of paper of the same size.
_ _ .
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT�
INHERITANCETAXRETURN MORTGAGE LIABILITIES 8�LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ROWLAND W. RUDDOCK 21 12 1213
Report debts incurred by the decedent priorto death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Check 715 payable to Melissa Spitzer, written predeath, cashed postdeath t:i�Jf).00
2 Check 721 payable to Melissa Spitzer, written predeath, cashed postdeath �I:3t�i.00
3 Check 722 payable to Grace High, written predeath, cashed postdeath f�'�'.00
4 Check 723 payable to Lesha Delmeyer written predeath, cashed postdeath '�'(:.00
5 Check 724 payable to Kathee Harrison, written predeath, cashed postdeath �:�:�i.00
6 Check 728 payable to Diana & Dave Ferris, written predeath, cashed postdeath 6C�Ci.00
7 East Pennsboro Ambulance; service call 7/23/12 �wC�.00
8 Griswold Home Care 266 00
9 Heritage Family Medicine 20 05
10 Home Instead; final payment covered 4 invoices 10,0�'3 01
11 HSBC Card Services 1,9!=3�� 06
12 Karof D Hawbecker; personal care services 2011-12; 840 hrs @$10/hr 8,4U�).00
13 Karol D Hawbecker; reimb for out-of-pocket expenses fbo Rowland W Ruddock 1�':3 '32
14 Kathy M Oliver; personal care services 2012; 201 hrs @$10/hr 2,010.i)0
15 Kathy M Oliver; reimb for out-of-pocket expenses fbo Rowland W Ruddock gc,c,.�:�g
TOTAL(Also enter on Line 10,Recapitulation) $ 34,94'7.F 0
If more space is needed,insert additional sheets of the same size. �
Cont�nuation of REV-1500 Inheritance Tax Return Resident Decedent
ROWLAND W. RUDDOCK 21 12 1213
DecedenYs Name Page 1 File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, 8 Liens
ITEM
NUMBER DESCRIPTION AMOUNT
16 Kim M Anderson; personal care services 2011-12; 565.85 hrs @$10/hr 5,E;'��i.50
17 Kim M Anderson; reimb for out-of-pocket expenses fbo Rowland W Ruddock 2,�Ji:�'..91
6/11/12-8/13/12
18 Lincare �1�)E:>.07
19 PA Department of Revenue; 2012 PA-40 balance due ��i.00
20 Pastor Bob Mlynek; home ministry 8/14/12 ��E�..00
21 Urology of C:PA :4 10
SUBTOTAL SCHEDULE I 8,68'?.a8
GRAND TOTAL SCHEDULE I $ 34,94'i.��0
REV-1513 EX+(0'I-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUF BENEFiCIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER: �
ROWLAND W. RUDDOCK 21 12 1213
RELATIONSHIP TO DECEDENT AMOUNT OR SHf,RE
NUMBER NAME AND ADDRESS OF PERSON(S}RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [lnclude ouVight spousal distnbutions and transfers under
Sec.9116(a)(1.2).]
1. Courtney Ruddock, granddaughter Lineal
219 Walnut, Wyandotte, MI 48192 $2,500
2 Kelly Ruddock, granddaughter Lineal
13699 Castle, Southgate, MI 48195 $2,500
3 Joel Anderson, grandson Lineal
319 15th St, New Cumberland, PA 17070 52,500
4 Adrian Ruddock, grandson Lineal
6952 N Wolcott#2, Chicago, IL 60626 $2,500
5 Sierra Rain Campbell, granddaughter Lineal
17173 Rivergreen Bivd, Apt 304, Riverview, MI 48193 �2,500
6 Karen J Ruddock, daughter Lineal
117 N Summit, Apt 1, Ypsilanti, MI 48197 1(4 residue
7 Kim M Anderson, daughter Lineal
319 15th St, New Cumberland, PA 17070 1/4 residue
ENTER DOILAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II. NON-TAXABLE DISTRIBU710NS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUT40NS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size. �
Continuation of REV-1500 inheritance Tax Return Resident Decedent
ROWLAND W. RUDDOCK 21 12 121��
DecedenYs Name Page 2 File Number
Schedule J -Beneficiaries - 1
RELATIONSHIP TO DECEDENT AMOUNT OR SHf�kE
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 r
Sec.9116(a)(1.2).]
8 Kathy M Oliver, daughter Lineal
17173 Rivergreen Blvd, Apt 304, Riverview, MI 48193 t/4 residue
9 Karol D Hawbecker, daughter Lineal
508 N Front St, Wormleysburg, PA 17043 '1i4 residue
TRUST AGREEMENT
OF
ROWLAND W. RUDDOCK and MA12Y C. RUDDOCK
THIS AGRFF,MFNT is executed in cluplicate this 19th day of
November, 19R4, between ROWLAND ;9. RUDDOCK and MARY C. RUnDOCK,
hereinafter referred to as the "Grantors" and ROWTAN� W, RUDDOCK
and *1ARY C. R.UDDOCK� hereinafter iointly and individually referred
to as the °Trustee". The First Successor Trustee shall be KIM M.
ANDERSON. The Second Successor Trustee sha11 be JAMES �. RUDDOCK,
A Successor Trustee snall assume the capacity of Trustee only in
the event of the incapacity, death or voluntary resignation of
both the oriq:inal Trustees hereof, or the survivor of them.
W i 7.' N F, S S F, T H:
That the Grantors, for and in consideration of the covenants
herein Co��t.ained and Lor TEN ($10,00) BOLLARS and other qooci and
valuable considerations, hereby transfer, assign and deliver all
assets 5hown ::�n Schedule "A" annexed her.eto and made a nart here-
of, receint of` which, IN TRUST, is herek�y acknowledqed by the sai�3
Trustee to be held anr3 administere�3 toqether with all other prop-
erty that may from time t�o time be added to this Trust, IN TRUS1',
for_ the uses and nurposes statec� and upon the fol.lowine� terms and
conditions:
FIRST:
GRANTOR LIFE INTEREST: 'Phe Trustee shall pay the entire net
proceeds from 1_he income of the Trust Fund anc� capital gains dis-
tributions from investmen,t trusts to or for_ the l�enefit of the
Grantors, or t.he survivor of them, while livinq. In addition
thereto, the T'r.ustee shall. mak� payment Erom the principal of_ the
Trust Fun�l to or for. the benefit oF the Grantiors, ��r the survivor
of them, in such sums and at such times as the Grantors may re-
quest from t:ime to time. In the event the �rantors, or the survi-
vor of them,. shoUld be unable, in the sole opinion of the Trustee
(which term incJ.udes any ;5uccessor Trustee) to make such request
WW OFCiCES Gi
:ORPEA ANO COFREA.
P,A. in wr.itinq, then the Trustee, in its �3iscretion, may pay s�.ich
881,7 NiNih STREE7 NORTH
GE�Ea58URG.FlOPiO/+33)02
1
1
amounts as such Trustee deems proper to care for, maintain and
support the Grantors, or the survivor of thern.
SFCOND:
PAYMENT OF DEBTS: Upon the death of each Grantor, the Trus-
tee shall pay out of the principal or income of_ the Trust f.un�, at
the writter� request of the leqal representativA of said Grantor's
estate, iF an���, such sums as such representative shall state to be
necessary for the payment of the expenses of the illness, funeral,
burial and any and all debts of said Grantor_, and federal estate
taxes, including interest and penalties, imposed upon and or in
relation to any property required to �e included in such Grantor's
gross estate L-or fec�eral estate tax purposes and any state estate,
inheritance and succession taxes, toqether with interest and
penalties, payable upon or resulting from said Grantor's death,
hether or not: attributable to property subject to probate
administration and property taxes, debts, claims, expenses of.
administration anc� other expenses that sh�ll be oayable out of
said �rantor's estate. In the event n�� leqal representative of
such Grantor's estate is anpointed by the appropriate court of
competent j�risd.iction, then in such event, the Trustee shall, in
its sole an-9 at-,solute disr_retion, determine the sums payable for
the aforesaid ourpose.
In addition, the Trustee is authorized, in its sole and ab-
solute �3isc�-etion, to use administration expe��ses as �lec�uctions
for estate i.ax purposes �r income tax purposes and to use the date
f death vai.ues or ontional values for estate tax purposes and the
�rantor direct> that ther.e shali be no adjustment of such inter-
ests by rea:son r�F this authorization.
�HZUV:
At the trme of the death of both �rantors the then Tr.ustee
shall distribut:e FIVE HUCII�RED ($500.00) DOLLARS t� ear.h of_ the
then living yr.andchildren of_ the Grantors.
FOURTH:
R�'SIllUAL FUND: Upop the death of the last to survive of the
U.w UFF�CES�f
:0{iREA AND CORREA,
P,A �rantors, the remaininq a:;sets in Tr�st, inc].udinq any acctzmulated
dd�3 NitvTn STREET NUR�'H
Pe.vasdur+c r�oa�oa�sro� 3[1C� UIlCj1Sti]"1}�Utl9(� 11at 11'1COITIE'� Srlelll }�2 dC�7R1t11St2C2C� d5 f011OWS:
I '
I
A. ONF-SIXTH ( 1/6) to GREGORY M. RUDDOCK of �etroit,
htichiqan or to his lawful lineal issue, per stirpes.
B. ONE-SIXTH (1/6) to JAMES D. RUDDOCK of Southgdte,
Michigan or to his lawful lineal issue, per stir_pes.
C. ONF.-SIXTH (tf6) to KAREN J, RUDllnCK of So�thgate,
Michigan or to her lawful lineal issue, per stir.pes.
�, ONE-SIXTH ( 1/6) to KIM M, ANDERSON of Harrisburn,
Pennsylvania or to her lawful lineal issue, per
<.tirpes.
F. ONE-SIX`CH (1/6) to KATHY M. RUDDOCK of River Rouqe,
Michiqan or to her lawful lineal issue, per stirpes.
F. ONF,-SIXTH (t/6 ) to KAROL D. RUDDOCK of Camp Hill,
Pennsylvania or. to h?r lawful lineal issue, per stirpes.
ny income earned by the remaining assets in the Residual Fund or
he remaining assets in t:rust after the last to �ie of the
rantors, and before the termination of said Residual Fund or
emaining assets, shall be distributed in convenient installments
t least semi-annually ta the beneficiaries as their interests
ppear, unless otherwise provided for in this Trust Aqre�ment.
FIF'PH:
DISCLAIMFRS: The Grantors authorize any benef.iciary under
his Trust to renounce and disclaim, in whole or in part, any
ransfer to or for the benefit of such beneficiary. A�y such
enunciatio�� and disclaimer shall be made in accordance with state
aw. In the event of any such renunciation and disclaimer, the
ransfer (or oortion thereof) so renounced and �lisclaimecl shall be
isposed of in accordance with the terms of this Trust as if the
eneficiary renouncinq and disclaiminq had predeceased the Gran-
or; provided, however, that any beneficiar.y who shal.l so r.enounce
nd disclaini a transfer u;�der one provision of this Trust shall
ot (unless such beneficiary so specifies in the instrument deli-
ered to the Trustee) the��eby be deemed to have predecease�3 the
rantor for purposes of construing and applying any other nrovi-
ion of this Tr_ust.
SIXTH:
I�EFFRRED DISTRIL3t3TIt)N: In the event that any of the bene-
�W oFF��ES oF
iciaries under this Trust shall not have attainer3 the aqe of
:ORREA AND CORREA. Wpnt OI'1e �Z� �
PA y- years wher� he becomes entitled to distribution of
�a��N��-�s,REE.�,oA,�
""ASR""° "°"�°°'3�°Z is share, t'nen the Trustee shall r_etain such share for the bene-
3 I
1
iciary until such beneficiary has attained the aqe of twenty-one
21 ) years. Provided, however, that the Trustee, in iY.s discre-
ion, may make disbursements from such interest, so withheld, for
aid beneficiary to provi.de such beneficiary with proper support,
aintenance, care and edacation (through college) if the Trustee
eeins such appro}�riate.
All net income not so applied shall be accumul�te�3 and addec9
.o the principal of the 'I'rust at least annually an�7 thereafter
hall be held, administered and disposed of as a oart thereof. In
ddition the Trustee may distribute all or any part oF principal
r income (,a) to the guardian of said beneficiary's pronerty wher--
ver appoin�=ed without the requirement of ancillary appointment;
b) to the person with whom said beneficiary is residinq for the
eneficiary's henefit without the requir_ement of hon�l or security;
r (c) to any ��ustodian £or said beneficiary under any UniEorm
ifts To Minors Acts, with the power to select any person or enti-
y to act as such custodian, including the Trustee.
SEVEN'PH:
Ir1COMF�FTFNCY CLA�7SE: Whenever the trust Property or an_y
ncome of tl-ie t:rust property shall become payable, or is required
o be pai�3 pursuant to any of the provisions hereof, payable to or
sed for the b�.nefit of a person un�er legal �3isability or incapa-
ity or, by th� demonstrated lack of reasonable financial acumen
nd prudence, is, in the sole opinion of the Trustee, unable to
roperly administer such payments, then such payments may be
ade:
(a) Directly to such beneficiary or to his cr_edit;
(b) To the leqally appointed quardian or conservator or
other legal representative of such heneficiary;
(c) To some near relative, friend or spouse of such
benef_iciary to be applied f_or_ the benefit of such
beneficiary; or
(d) By expenditure by the Trustee for the support,
maintenance, education or medical care of such
h�=nef.iciary;
nd any such payments or expenditures shall be a fu11 acquittance
�w<„"`ES°` o the Trustee in each instance. When in the
:ORREAANDCORREA, � ju�3qment of the
P A.
a8�����-��STREE���A*� rustee, the henef.iciary is able to manaqe his own pronerty or
oF�EASHUHC s�ORipA 3J)02
4 ;
_ _ _ _ I
affairs, then the Trustee shall distrib�te to sai� beneficiary t'�e
share t� which he is entitled. However, if the beneficiarv >ha11
die nefor.e receiving distribution, the share to which he is enti•-
tle� shall be distribUted to his estate.
EIGHTH:
NUN-'PRAN5FERABILITY CLAUSE: The interest herein transferred
to the bem�ficiaries is a present int�rest althouqh distribution
thereof may be deferred. No disposition, charge or encumberance
of either the income or principal, or any part thereof, shall he
in anywise liable to any claim of any creditor of any such benefi.-
ciary's int�rest hereunder as collateral therefor.
VINTH:
'PRUS1°EF. APPOINTMENTS: Any individual Trustee servinq with-
out a Co-Tr.usr_ee may at any time apooint a Co-Trustee and mav re-
move any Co-Trustee so appointed. Such appointment or removal
shall be iri wr_iting and executed, witnessed and notarized in the
same manner as this Trust Aqreement.
Each Trustee hereu�der (whether oriqinally designated here-
in or. appointed as Succe:ssor Trustee) shall have the riqht to re-
siqn at anv ti.me by qiving thirty (30) days' written notice to
that effect to the current income beneficiaries of this Trust.
In the event a Trustee shall become incaoacitated, he shall
he removed. �Cn establishinq the inability of a Trustee to act or
to continue to act hereunder, the statements of two (2) licensed
doctors of. medicine shal]. be sufficient to e�tablish such incapa-
city and third oarties are �rotected in relyinq on such statements
without any fur.ther act crr notice.
In case of the death, resignation or incapacity of all the
above enumerated TrusY_ees, or in the event there is no Trustee or.
only one ( 1 ) 'I'rustee and such Trustee is also a beneficiary so
that a Co-Trustee is required and none has been appointed, the
then current inco�ne beneficiaries may, by a majority action
{�najority iri interest rather than number) , �lesignate from time to
�aW�FF��ES�� tirne the Tri.�str�e or Co-Trustee and remove any Trustee so desiq-
:ORREA AND COFREA,
P A nated. Sucl-, ar�pointment or resnoval shal.l be in writing and execu-
30�3 NiNt��STPEEi NORtH
uE�EASBUFG r�pqip�33)OI
ted, witnes=.�� and notarizec3 in the same manner as this Trust
5
.
i
Agreement. In the event the beneficiaries shall fail to so ap-
oint or so remove, no rights shall merqe an<9 this Trust shall not
fail, however, any person having a present, future, beneficial or
�ther interest herein, or tit.le to or Possession of any t .r�st bro-
erty, may apply to a Court of comoetent jurisdiction for the ap-
ointment of a Successor Trustee or Co-Trustee, and the judicial
settlement o£ the predecessor Trustee's accounts.
i7z�on siqninq a written acceptance of. this Trust, any Suc-
essor Trustee shall he vested with title to all trust nroperty
ubject to th�:� trusts he:rein declared. No further act on the part
f the parties hereto or of any Court shall be necessary to vest
in a Trustee r..he fi�3uciary powers and duties in the supervis.ion
nd manaqe+nent. of this Trust r^unc�.
TENTH:
TRUSTF.E POWER6: In the administration of the trust created
ereunder, thei Trustee shall have the power and authority, in ad-
ition to any other powers that may be conferred by law and with-
ut application to any court:
A. To allot to any share createc� hereunder an undivided
inter.est in any property constitutinq a Portion of the
Trust Fund; to make joint investments for such shares.
B, To sell at public or private sale, exchange, lease for
terms within or beyond the term of this Trust, mortgage
and pledge any property, real or personal, at any time
constitutiny a portion of the Trust Fund, to borrow mon--
ey for any purpose connected with the protection, pre-
servation or. improvement of the trust estate, upon such
terms and conditions as the Trustee shall deem proper.
C. To invest and reinvest the Trust Fund or any part there-�
ot, in any property, real or personal, domestic or for-
eiqn; securities, includinq, but not limited to common
and mutual funds, investment trust certif_icates, bonds,
debentures� preferred stocks, stock options, marqin ac-
counts, common stocks, insurance, mortqaqes, mortqage
p<�rticipation certiEicates, leases, royalties, working
iriter_ests and other participations, an�] rights relatine�
to minerals, oils and qas, limited partnerships and ob-
l:i.qations (secured and unsecured) whether or not any
SL1C}1 investment would be an appropriate trust investment
apar!: from this provision and even thouqh such invest-
mernt is generalLy considered speculative or causes a
�3reater proportion of the trust estate to be investerl in
investments of one type or of one company than would be
aF�prapriate for a trust apart feom this provision; and
to participate in a common trust Fiind, as the Trustee I
shall deem wise, without being limited to investments
�w oFF,�ES oF
authorized by 1aw for trust funds; and to exercise any
:OFREAANDCORREA. SUbSCription, c<�nversion, or other rights or opti.o�s
PA, which may at any time attach, belo�g, or be qiven to any
ee»h�N��S*RFFrN�Ar�� prop� r_ty of the Trust Fund.
PtifHSPUN(� �'.�q10AJ310)
(J
D. In respect to any securities, to vote upon any prono-
sition or election at any meeting and to qrant proxies,
discretionary or otherwise; to vote at any sur_h
meetinq.
� E. Po make distri.butions in kind, i.e. , either in the forrn
of trust assets, cash, or a combination o£ both.
F. To determine what is princinal and what is income here-
�nder, in the Trustee's discretion, without respect to
any statute or rule of law, including, hut not limited
to, the Florida Uniform Principal and Income Law, pro-
vided standard acceptable accountin� principl?s are fol-
lowed; except that any canital gains distributions paid
with regard to any mutual fund shares at any tirne con-
stit.uting a part of the principal of the trust shall be
�,onsidered income of the trust and distrihuted as such.
G. To hold bonds, shares or other securities in hearer
ror,n, or in the name of the Trustee or other nominee,
oaithout indication of any fiduciary capaciry; to deposit
<�ash in checking or savings accounts, in a bank or sav-
�ngs and loan institution, and with�raw from the same
Gaithout in�3ication of any fiduciary capacity; and to
�rote and give pr_oxies to vote any securities ha��ing
vot:ing rights.
y, To enter into any fixed or level payment withdrawal plan
�,�ith anv mutual fund authorizinq payrnent to the Grantor
�:�r ,:jny other beneficiary hereunder of a specified month-
ly amount payahle from the income dividenc�s, capital
�-ains distrib�tions and, to the extent necessar��, from
the proceeds oE liquidation of shares oE such mutual
fund and to deposit shares of such mutual Eund with a
custodian or other agent pursuant t� any such
aut+�i�ri2ation.
I. To manage, repair, improve, remodel, alter, adcl to or
take from any property, real or personal, at any time
forrning a part of the trust estate, with respect to any
trust created hereunder, the Grantor hecehy waives com-
plianre by the Trustee with provisions of Section 738. 12
of t:he Florida Statutes, or as subsequently modified or
amended, relati_ng to under productive property.
J. To commence or de:Eend such litiqation or other legai
action with respect to the Trust Fund as the Trustee
d��erls proper and to employ accountants, attorneys and
such agents as it may deem advisak�le; to pay reasonable
compensation far their services and to charge same to
(��r apportion same between) income and principal as it
may deem proper.
K. To designate the authorized siqnatures on accounts with
hank,s and savings and loan institutions whether such
s.iqnatories be a Trustee or not and all institutions
rely.ing on such authorized signatures are exonerated
from any loss, claim or liability. Accor�3inqly, one oF
toro or more Trustees as well as non-fi��iciary parties
may be authorized siqnatories.
L. T<:� exercise any and all powers and discretions qiven to
a Trustee from time to time under the Florida Uniform
'Prust: Administration Law and the other laws of the State
of. Fl.orida not inconsistent with the provisions hereof.
N<, nurchaser frc�m the Trustee or any other person deal-
`A"'°""ES°` ing with the Trustee shall be under any obligation to
'.ORREA ANp CORREA,
P „ see to the a�pl:ication of the Qurchase money, or to the
36�iN�N„�S�AEEr�oAr„ nroper. administration of this Trust, Any corporation,
PE-FaseuF�r, rioaion3�>o? 1tS 1".Yc3T1Sf2Y' d(jE'tl� d�lfj lt5 rj1V1(j211C� Cj1S�lUTS1TlC� aqent�
7
and any person, firm, bank or savings and loan associa-
tion, or any other party with whom the Trustee shall
,3ea1, shall be under no obliqation or liability with re-
snect to the validity or proper administration of_ this
�"rust, and shall be entitled to rely entirely upon writ-
t:en orders of the Trustee or his nominee, and sha11 be
e�ntitled to assume that Y..his Trust Agreement as now
�aritten is in full force and effect until r�ceint of
t:he �vritten notice of its amendment, termination or
revocati�n.
ELEVENTH:
DUTIrS OI 'rRUSTEF.: 'The Trust�e shall have the duty t�� file �
any req�aired :incorne tax, intangible tax or other tax returns for
the Trust ,:�nd to see that any taxes due are paid thereon. The
Trustee sh�:ill have the duty to maintain records of receipts and
disbursements of the Trust Fund and to account for all trust pro-
ceeds of ar�y t;ype.
TWELF'tH:
rXONE;RA'PI�N FROM DUTY TO AUDIT: Any Successor TrustPe here-
under sha11 n��t be r.equir_ed to audit or to determine the acc��racy
or pronriety of any disb+arsements contained in the accountinc�
theretofore r_e�ndered by t.he predecessor TrusteA and such Trustee
is hereby exonerated frorn any liability or r.esponsibility with re-
spect ther_eto. A Successor Trustee shall not be required or be
under any dut�r to ascertain the correctness or validity of any
prior account:ing of any predecessor Trustee and no such liahility
shall attach to a Successor Trustee hereunder in respect t=o such
acrounting.
THIK'PFENTH:
TERMS: S9henever convenient or desireahle, the terrn
"Trustee", as used in this Agre?ment, shall inclur�e any substi-
tute, successor and additional Tru5tee or Trustee5 and in the plu--
ral. The term "benef_iciary" shall include every individual and
entity, named or unnamed, entitled to share under this Agreement
as herein p:covided. The terms "child", "children", "issue" or
"descendants" sha11 include the Grantor's lawful children, inclu�3-
inq those bi�rn after the date of this Trust, or the issue of said
children, ut�less oYherwise provided herein, but any share to which.
uw oFVir.es nc
:ORqEAANDCORREA, $UCY] afterb<>rn children shall be entitled shall not vest later
P A
NB'l N�N i H STFEET NORiii
,�,FqsN:,a�; ,,�,q,�q,,,�� than the tirne permitted by the Rule Against Perpetuities. Onless
i
A
otherwise required, masculine personal pronouns include �he fe:ni--
nine and thP singular_ and plural may he construed interchanqe-
ably.
FOURTEFNTH:
TRUS'"E1. COMPFNSATION: A professional 'Prustee shall be enti-
tled to reasonable compensation for its services in the a�3mini-
stration oi' this Trust. The term "reas�na6le compensation" shall
be that conpensation which is cust_omarily paid for like services
in the community at the time an3 place the said Trustee services
are �erformed. A non-professional Trustee shall not be entitlec9
to compensa�tic>n for_ his or her services, however, he or she shall
be entitler'. t�> reimbursement for any expenses incurred in the ad-
ministraticm of this Trust when such expenses are incur_red in the
course of perrorminq as a f.iduciary hereunder,
FI F'PEFNTH:
FDTURE i�Di�ITIONS: The Grantors, or the survivor of them, or
any person, may (by �Iill or otherwise), f_rom time t� time, with
the consent �Y the Trustee, transfer additional oropertY, real or
ersonal, to the Trustee to be held under this Aqreement and the
rustee shall have the authority to hold, manage and dispose of
such oroperty subject to all of the provisions of this Aqr_�ement
hich shall then and thereaPter be applicable to such property.
SIXTEENTH:
MINIMUM BALANCF AND MERGER: If at any time the Trustee de-
termines th�it the value of any Trust under this instrument is less
than TWENTX--FIVE 'PHOUSAND ($25,000.00) DOLLARS, the Tr��stee, in
its sole discretion, may distribute the principal of same to the
primary beneficiary oE th� current income of said Trust, or to his
quardian or conservator, �>ither in cash or in kind, or otherwise,
anc9 the Tr.u:st �hall then terminate. If at any time the Trustee is
r��stee of. two (?_) or more� trusts, with substantially the same
terms and t�enef_iting the same individual(s) , created her.eunder or
under any other instrument- by the Grantors or hy any other oerson,
the Trustee may comminqle the assets of such trust and ho1�3 them
uw UFFICES Of
ORREA AND CORREA,
P A as a sinqle tri.ist,
ie�3 NiHi�+sracEr HoarH
�ereaseuac vioa�on_���az
9
SEVFNTEENTH:
S�'VERASILITY CLA[1SE: 'Phis Trust is established under the
laws of the State of Florida and the validity, a�3ministration ancl
interpreta"ion of this Tr�st shall be governec9 bv the laws of said
State. Ho�,aever, this Trust may he a�3ministere�3 elsewhere within
the [Jnited States and abr.oad, and it shall not be necessary that
the Trust �>r e�ny Trustee hereunder 4�P qiaalifiec� i.n th�� Gt�3te oF
Florida or th,3t Court approval be required to exer_ci>e any power,
riqht or �3i;scr_etion granted ta the Trustee. The Tru>t�e shall
further be auL-horized to act without oosting any hond or without
any notice to or consent from anyone. It is the intent of this
Agreement i.n all things to conform to the law in the disposition
oE the proz�ert:ies and securities herein, however, if by inaclver-
tence, part:.s I�ereof may be held to be invalid, the Trustee does
hereby declar�� that invalidity of any of the provisions herein
contained in e�espect or particular shall not be deemed or held to
impair any o� the other provisions of this Aqreement for the dis-
position of tl�e pronerties and ass�ts, real, nersonal or mixed, of
the Trust or t:he income derived thereErom, as herein provi�7ed.
FIGHTFENTH:
DISSOLUTION AND DISCHARGF.: Upon the f.inal distribution of
all assets hel�9 in trust hereunder by rhe Tri�stee to the benefic-
iaries and, subsequently, upon delivery to the said Trustee of a
written receipt from the said benef.iciaries, this Trust shall
thereupon b� dissolved and sair3 dissolution shall act as a comp-
lete discharqe and acquittance of the said Trustee.
NINF.TEENTH:
AMFNDMEN'P AND REVOCATiON: The undersigned Grantors reserve
the right to themselves or the survivor of them, to at any time or
times arnend or revoke thi,s Trust Ayr.eement, in whole or in part,
hy an instrinnent in wr.iting delivered to the Trustee or. Successor
Trustee. Upon the death of the last to survive of the Grantors,
this Trust F�yr�:�ement shall become irrevocable.
�nw ocFiccs.-�F TWEN'T'I F'PH;
:ORREA AND COFREA,
PA ACCFPTANCE CGAUSF,: 'Phe Trustee hereby accepts the Trust
38�3 NIryIf�STREET NORi��
vf'�ERSBUai: �iDRiDA33)OZ
herein created.
10
IN WL'CN.F.SS [�IHEREOF', the Grantors and Trustees have hereunto
set their '�ands and seals the date first aforesai�i.
WI`?'NFSSES:
�
�'� � �
�
��`-t��_s.:'_.'��__l�L_t L C�� t_1_ ���r L-`-�=�'- t.�c���--(sFAT,)
— —7- RO�dLAND W, RUDnOCK, ��rantor &
Trustee
,� ,' `r �'l , �
y CE � �;j`�j ��,,� � ,ry ` l , , �� (SEAT_�)
(� --�-+����G��,��""�"'r._..�_.� . .� J..i.' __�__���.s..4�'�=r�c
J�7� MAR� C�U�DOCK, Grantor k
Tru tee
The foregoinq instrument was siqned, sealed, �eclared and
published hy ROWLAND W. RUDDOCK and !1ARY C, RUDDOCK to be their
amendable, revocable, inter vivos Trust Aqreement i.n the pr_esence
oE us, the un:lersigned, who, at their special instance and request
do attest as witnesses after the said Grantors and Tr.ustees
signed their �iames thereto, in their presence and in the presence
oE each other, the day and year first aforesaid.
, ' " , . � _ , ',
�IC�C __��-�� �'-1�����_�C� o� �_� ��l �.A1� �<<�( �„ Florida
_.___ _ — —�
_�����' �� � � Florida
����j'�.___�__ �f �: I�_ t1t.(l_C_�z ,��
� �
/
STATE OF FLORIDA )
COUNTY OF PINELGAS )
I HF.RECiY CERTIFY that on this _�� day of November, 1984,
personally apneared before me, the undersigned authority, ROt4LAND
W. RUDDOCK <�nd MARY C. RUDI�OCK, to me known to be the persons
described irl and who executed the above an�l foreqoin� instrument
and they acknowledged the execution thereof to be their free act
and deed for- the uses and purposes therein set f_orth.
�4itness my hand an<j of�#�ii�ifa`?.+,�eal the day and year last
� y � , y
4 .� `� ... . , ..�.
ahove written. ", -,�
, �_"a...�p�'�f'�r�='p'=_!___�—` ___
� J3c3ta�y�ubl iC ��
, . :
�,]Ky; do,�+nission expires: �
~s,:..,%.e+
uw orF�cES ov
OAREA AND CORfiEA.
P.A,
38�3 NiNT��SiRFEi NOA�H
aEiERS9ua(� il�RiDA�:I)02
� �
�
FIRST AMENDMENT TO TRUST AGREEMENT
THIS FIRST AMENDMENT TO TRUST AGREEMENT, made this � day of
December, 2.004, executed at /,%a o'clock�_.M., by and between, ROWI.AND W.
RUDDOCK, hereinafter called the "Grantor", and ROWLAND W. RUDDOCK hereinafter
referred to as the "Trustee", and
WITNESSETH:
WHEREAS, the Grantor made and executed a Trust Agreement on the 19'h _ day of
November, 1984;
WHEREAS, the Grantor did reserve unto the Grantor the sole and absolute right to
revoke or amend the Trust Agreement dated November 19, 1984, pursuant to Paragraph
"NINETEENTH" thereof; and the Grantor is now desirous of making an Amendment to said
Trust Agreement;
NOW THEREFORE, in consideration of the covenants herein contained and for Ten
Dollars ($10.00) and other good and valuable consideration, receipt of which is hereby
acknowledged, the Grantor does hereby make the following Amendment to the Trust Agreement
dated the 19th day of November, 1984, as follows, to-wit:
A. The opening paragraph is changed to read as follows onlv:
A. "THIS AGREEMENT is executed in duplicate this
19`h day of November 1984, between ROWLAND
W. RUDDOCK and MARY C. RUDDOCK,
hereinafter referred to as the Grantors and
hereina.fter jointly referred to as the "Trustee". The
balance of t�e opening to the Trust Agreement
dated November 19, 1984, is deleted in its entirety.
B. Paragraph Twentieth- First is added as follows:
"TWENTY-FIRST:
Successor Trustee - In the event that the original
Trustees ROWLAND W. RUDDOCK and MARY
C. RUDDOCK die or are unable or unwilling to
continue as Trustees, then and in that event, KIM
M. ANDERSON, shall serve as Successor Trustee.
In the event that KIM M. ANDERSON, is unable
or unwilling to serve as Successor Trustee, then
JAMES D. RUDDOCK, shall serve as Successor
Trustee. In the.event that both KIM M.
ANDERSON and JAMES D. RUDDOCK, are
unable to serve as Successor Trustee then KATHY
M. RUDDOCK and KAROL D. RUDDOCK, shall
serve as Successor Trustees".
C. Paragraph Third is changed in its entirety and shall read as follows:
"At the time of the death of both Grantors to die
then the Successor Trustee shall distribute Twenty
Five Hundred Dollars ($2,500.00) to each
grandchild of the Grantors then surviving".
D. Paragraph Fourth is deleted in its entirety and in its place and stead will
be the following:
"Upon the death of the last Grantor, the remaining
assets in the Trust, including principal and any
accumulated income, shall be distributed equally to
Grantors' living children on a per stirpes basis".
E. A new paragraph Twenty-Second is added and shall read as follows:
"TWENTY-SECOND:
Grantor may leave a written statement or list
disposing of certain items of tangible personal
property not otherwise disposed of herein. Any
such statement or list in existence at the time of
Grantor's death shall be determinative with respect
to all items devised therein. If no written statement
or list is found and properly identified by the
Successor Trustee within thirty (30) days after
Grantor's death, it shall be presumed that there is no
such statement or list and any subsequently
discovered statement or list shall be ignored".
F. In all other respects the Trust Agreement dated the 19th,
day of November, 1984, is hereby ratified, re-published and
confirmed as if more fully set out herein, except as modified or
_ .
amended by this First Amendment to Trust Agreement.
IN WITNESS WHEREOF, the Grantor has hereunto set the Grantor's hand and seal, and
the Trustee has affixed the Trustee's hand and seal the day and year as indicated in the Notary
Public Acknowledgment hereafter.
Signed, Sealed and Delivered
in the Presence of the Subscribing
Witnesses below:
��/ P • �F�,�--��.�-�d{ ,cv ��-���te-�`eC.. (SEAL)
Grantor- ROWLAND W. RUDDOCK
—�1�� UC�,
✓
_ ,� ��-u��-�.-c.�'���'—� (SEAL)
Trustee - ROWLAND W. RUDDOCK
1��, � �d�-�---
�
STATE OF FLORIDA; COLINTY OF PINELLAS
I HEREBY CERTIFY that on this_('fL_ day of �--�--�-� , 2004, personally
appeared before me, the undersigned authority, ROWLAND W. RUDDOCK, as Grantor and
ROWLAND W. RUDDOK, as Trustee, to me known to be the person described in and who
executed the foregoing instrument and acknowledged the execution thereof to be said Grantor's
and Trustee's free act and deed for the uses and purposes therein set forth and said ROWLAND
VV. RUDDOCK is personally known to the undersigned Notary.
WITNESS my hand and official seal this date last aforesaid.
����-.''..
NOTARY P
8046FATA.114 My Commission res:
�,�N:,►`�,�, IVMfCYd�EAR9(:�
� ,� FAY COMMISSION t Dp 1��?
��F EXPIRES:May 30,2{1(+7
�q,�RF� llnnEedThruBudgetNotaryS�r�iir•t
JAN L. BROWN 8L ASSOCIATES
ATTORNEYS AND COUNSELORS AT LAW
.JAN L. BRO�VN.ESQUIRF BRENDA F. KFPHART,LEGAL ASSIST.AN I-
JACQUF,LIVF A. KELLI,F.SI,IUtRE JUDITH A. EBFRSOLF,AD�IItiISTRATIVE ASSIST,4N I
CHRISTA M. APLIV,FSQUIRE MELISSA L. S11ITH.LEGAL ASSiSTAN t
C� -
r C7 �.= �-,� �':Y
: �
q ._, 1 ,rT C��
"7 p —c; . - �.°.
- -, � �
May 20, 2013 r--� . ..
� . � . �,
_>,
Register of Wills - � �
.. .�'.•• ,_�.... -���..�F
Cumberland County Courthouse -�� `�
One Courthouse Square
Carlisle, PA 17013
Re: Rowland W. Ruddock, deceased
Non-probate Inheritance Tax Return
File No. 2112-1213
Gentlemen or Ladies:
Enclosed please find the following items for filing with the Register c�f Wills:
1. Inheritance Tax Return in duplicate.
2. A check payable to the Register of Wills in the amount of$15 to cover the filing fee for
the non-probate Inheritance Tax Return.
Please time stamp and return our file copy. A return envelope is provided.
If you have any questions, feel free to contact this office.
Sincerely,
����,�� . ,
� � �����o
Brenda F. Kephart �
Legal Assistant
bfk
Enclosure
cc: Kim M. Anderson, Successor Trustee
Olde English Gap • 845 Sir Thomas Court • Suite 12 • Harrisburg, PA 17109
Telephon�(717)541-5550 • Fax(717)541-9223 • Email:jlbassoc ca,verizon.net • www.janbrownlaw com
02 D� D C
.. ��Z � �
� ��r
��W �
,� W�;p ♦/�
C7 C� �l C=Q V�
= Dncm �o�
= � o � � ��Z
- �— � W � D� � � �64
_ �n m �
= r = � m �p � � oN
= IT1 o r � a� � �1
= D � Z � �� (� � mN
� �"� '�
— � � cn T
� � n � � � +�. N
� �
= oCpr m �
' c''� DZ � N r' �
�
— � � � �
— W
_ iwm � � � D
_ � � � � r
� � �
� T � N
y T�
O
C r `� � �� � -�,
N
— � � 3 ,.,, s. ,.:.
m Q o �'$� �;� -- .`�
w r �°�� - _. ��°�,
� ��, f`� �'; `_t
._.,�
�... ,W
� � -.....� e..1 . .
. . ... '"•�'6� y
i
.s� L,t �
�� �� �