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� 1505611180
REV-1500 ���-����F��
OFFlCIAL USE ONLY
PA Depertment of Revenue ���os,���,,��a County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
��X 2�, a�_ l a_ �aa�.
��b�►�,PA 17128-0fi01 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW �
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
11212012 06271914
DecedenYs Last Name Suffix Decedent's First Name MI
MCCANN HELEN J
(11 Applicabls)Ent�r Survivinq Spouse's Inform�tion BNow
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 BOXES BELOW
� 1.Original Retum Q 2.SupplemeMal Retum Q 3.Remainder Retum(Date of Death
Priorto 12-13-82)
Q 4.Limited Estate Q 4a.Future Interest Compromise(date of Q 5.Federal Estate Tax Retum Required
death after 12-12-82)
� 6.Decedent Died Testate Q 7.Deoedent Maintained a Living Trust 1 8.Total Number of Safe Deposit Boxes
(Atlach Copy of Wil� (Attach Copy of Trust)
Q 9.Litigatan Proceeds Received Q 10.Spousal Poverty Cred'R(Dete of Oeath Q 11.Electian to Tax under Sec.9113(A)
Between 1231�1 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTiAL TAX INFORINATiW!SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT G . FREY 7172th�5838 �- -.� �
� t,,,, .,,. �
�G ER OF 1MLLS US '
W .`' C -�
m = C_� Z rt": .�73
, �
First Line of Address � � �a.,� � f�� r`1
.,y., ,��
C17
5 S. HANOVER ST. a �.-, '' � ° -`7
Secorxi Line of Address � c '��. � ..—'�
C? � F� - F_�
� � t—� � 0 1
City or Post Office State ZIP Code DATE4�ED � �
CARLISLE PA 17013
Corr�apond•rK's e-mail adanss: R F R E Y a�F R E Y T I L E Y.C 0 M
Under penaRies of pe�ury,I dedare that I have ezamined tl�is retum,including accomperryring schedules and stetements,and to ihe best of my knowledge and belief,
R is true correct and com lete.Declaration� rer other than the rsonal re esernative is based on all information of which re rer has a knowled e.
SIGNA OF�pE � BLE FOR��flLI��C RN ���� ��
J�
ADDRESS
48 T NBRIDGE LAN CARLISLE PA 17015
SIGNA OF P THA EPRESENTATiVE DATE
' Cc 2 Y
ADDRESS
5 SOUTH HANOVER STRE CARLISLE PA 17013
PLEASE U3E ORIGINAL FORM ONLY
Side 1
L 1505611180 1505611180 J ,
Y��
_
.q m„
J 15�5611280
REV-1500 EX(FI)
DecedenYs Social Security Number
�ecedenrsName: HELEN J MCCANN
RECAPITULATION
�. Reai Est�te�s�r,ed�ie a�.. ... ... . . . . . . .. ... . .. . . .. . .. . . . . . . . . . . . . �. N 0 N E
2. Stocks and Bonds(Schedu�e B). .. .. .. . .. .. . .. .. .. . .. .. . .. .. .. . .. .. 2. 2 4 0 9 5 6.0 0 '
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). .. 3. N O N E
4. Mo�tgages and Notes Receivable(Schedule D). . . . .. . ... .... . .. . . . .. . . 4. N�N E
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).. .. 5. 4 4 2 9 5. 0 D
6. Jointly Owned Property(Schedule F) �Separate Billing Requested. . . . . . . 6. N 0 N E
7. Irrter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) Oseparate eilling Requested. . . . . . . 7. N 0 N E
8. Total Gross Assets(total Lines 1 throuch�. .. .. . 8 2 8 5 2 51 0 0 '
9. Funeral Expenses and Administrative Costs(Schedule H).. . .. . . . . . . . . . . . 9. 9 3 0 D .��
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). .. .. . . . . . .. 10. 2 4 O.Q Q
11. Total Deductlons(total Lines 9 and 10).. . .. .. . .. .. ... .. . . . .. .. . .. .. 11. 9 5 4 O .0 0
12. N�t Valus of Estat�(Line 8 minus Line 11).. . .. .. .. . . . .. ... .. .. . .. .. . 12. 2 7 5 711. D 0
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J). .. .. .. . .. .. . .. .. . .. .. 13. 5 O O� . ��
14. N�t Valus Subi�ct to Tax(Line 12 mirws Line 13) 14 2 7 0 711 �0
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15.Amour�t of Line 14 taxable at
the spousal tax rate,or
transfers under Sec.9116
�a)(1.2)X.0 � 15. � . �0
16.Amourn of Line 14 taxable
at lineal rate X.0 4 5 16. 0 . 0 0
17.Amour�t of Line 14
taxable at sibling rate X .12 17. Q. Q Q
18.Amour�t of Line 14 taxable
atcollateralrateX .LS 270711 . DO �a. 40606. 65
�s.rax�uE. .. .. . .. .. .. . .. .. ... .. .. . .. .. . .. . . .. . .. .. . .. .. .. . .. .. . . �s. 406�6. 65
20. FILL IN THE BOX IF YOU ARE REQUESTiNG A REFUND OF AN OVERPAYMENT �
Side 2
L. 1505611280 15�5611280 J
_ _ _ .�,m„ _
REV-1500 EX(FI) Page 3 Flle Number 201-18-8464
Decedent's Complete Address: 21-12-1222
DECEDENT'S NAME
HELEN J MCCANN
STREET ADDRESS
1000 WEST SOUTH STREET
CITY STATE ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 40��J6.65
2. Gedits/Paymerrts
A.Prior Payments 37000.00
B. Discour�t 1850.00
Total CredRs(A+g� �2� 38$'+0.00
3. Interest
�3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYNIENT.
Fill in box on Pags 2,Lins ZO to nqwst a roiWnd. (4) 0.00
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 17�8.65
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 rev�ersionary interest.......................................................................................................................... ❑ �
d. receive the promise for life of either payments, benefits or care?.................................................................. � �
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration?.......................................................................................................... ❑ �
3. Did decedent own an"in trust for'or payable-upon-death bank accour�t or security at his or her death?............ � �
4. Did decedent own an individual retirement account,annuity or other rion-probate property,which
contains a beneficiary designation9.................................................................................................................... � �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or alter July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value oi transfers to or for the use of the surviving, '
spouse is 3 percertt[72 P.S.§9116(a}(1.1)(i)].
For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1){ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax retum are still appliqble 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 stepparerd of the child is 0 percerrt[72 p.S.§9116(a)(1.2)].
• The tax rate imposed on tt�e net value of transfers to or for the use of the decedents lineal benefiaaries is 4.5 percent,except as nobed in[72 P.S.§9116(a)(1 jj. '
� The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percerrt[72 P.S.§9116(a)(1.3)].A sibling is
defined,under Section 9102,as an individual who has at least one parent in common wfth the decedent,whether by blood or adoption.
_ _ _ _
��,�,,
REV-1503 IX+(7.11)
pennsylvania SCHEDULE B
DEPARTMENTOf REVBJUE `
INHERITANCETAXRETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Helen J McCann 21-12-1222
All propsrtyjointlyowned with riqht of sunrivorship must b�disalosed on Sch�duls F.
ITEM VALUE AT DATE "
NUMBER DESCRIPTION OF DEATH
1. USAA money market fund 225��3
2. Series HH US treasury bonds. $15,000 face value, $112.50 accrued interest 15,,113
TOTAL(Also enter on Line 2, Recapitulation) $ 240,9;�I:i
If more space is needed,insert additional sheets of the same size �
���r
REV-1508EX+(��-10) SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENTOF REVENUE pERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Helen J McCann 21-12-1222
Include the proceeds of litigation and the date the proceeds were received by the estate.
All propsrty jaMlyownsd with riqht of survivorship must bs disolos�d on Soh.duis F.
ITEM VALUE AT DAT +
NUMBER DESCRIPTION OF DEATH
1 M&T Account No.1231308 23 7+��i
2 PNC Account No. 5004840739 19,02�3
3 Jewelry. Appraisal attached 1,37�
4 Coins from safe deposit box ���
TOTAL(Also enter on line 5, Recapitulation) S 44 29�v;
If more space is needed,use additional sheets of paper of the same size.
_ _ _
.�,�_
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
RES DENT DECmENT URN ADMINISTRATNE COSTS
ESTATE OF FILE NUMBER
Helen J McCann 2�_�2_�222
D�derrt's dsbts must be rsported on Sch�dule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman Roth Funeral Home 1,118
2. Memoriallunch 3�Q
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
C��Y State ZIp
Year(s)Commission Paid:
2. Attomey Fees: 6,5�00
3. Family Exemption:pf decedenYs address is not the same as claimanYs,attach explanatan.)
Claimant
Street Address
City State ZIp
Relationship of Claimanf to Decedent
4. Probate Fees: 33F)
5. AccourHant Fees:
6. Tax Retum Preparer Fees: 32�
7. Advertising in the Sentinel and Cumberland Law Joumal 266
8. Reimbursement to Northwestem Mutual for overpayment �,�
9. Appraisal fee to Parker Jewelers 8Q
9. Michael Castles, reimbursement 27r
TOTAL{Also enter on Line 9, Recapitulation) S 9 s�t:1Q
If more space is needed,use additional sheets of paper of the same size. +
_ .��
REV-1512 EX+(12-08)
pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT
INHERITANCE TAX RETURN �
RESIDENT DECEDENT MORTGAGE LIABILITIES 8 LIENS
ESTATE OF FILE NUMBER
Helen J McCann
Report debffi Incurted by the decedent prbr�o death that�emained unpaid at the dabe of deatli,including unreimbuned medical expenses.
ITEM VALUE AT DATE '
NUMBER DESCRIPTION OF DEATH '
1.
Millenium Pharmacy ��Q
2. Miilenium Pharmacy ,��
TOTAL(Also enter on Line 10, Recapitulation) S 2,�ia
If more space is needed,insert addNanal sheets of the same size. "
_ _- - - _ _ _ . .,��,
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES .
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Helen J McCann 21-12-1222
RELATIONSHIP TO DECEDENT AMOUNT OR SHAR�
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIV{NG PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Inciude ouiright spausal disVibutions and transfers under
Sec.9116(a)(1.2).]
� Annetta Pennington
3650 S. Cherokee,Apt.4, Englewood, CO 80110 friend 2,QQ0.00
2 John H.and Jimmy Ann Castles
48 Tunbridge Lane, Carlisle, PA 17015 nephew and wife $20000; 75%of remairrder
3 Lee and Isabel Castles
448 Criswell Drive, Boiling Springs, PA 17007 nephew and wife 5%of remainder
4 Ca�ol Blakely
491 Forest Road, St. George,�!f 05495 niece 5%of remainder
5 Christine Tarbox
422 Belrose Ln, Radnor, PA 19087 niece 5%of remainder
6 Michael Castles
9 Ashley Court, Boiling Springs, PA 17007 grand nephew 5%of remainder
� Trust fbo David Castles
17 W. Pomfret St.,Apt. 11, Carlisle, PA 17013 grand nephew $5000&5%of remainder
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LfNES 15 THROUGH 1 B OF REV-1500 COVER 5HEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
�.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1. Second Presbyterian Church, 528 Garland Drive, Carlisle, PA 17013 S,OOOi00
TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
5,000.1��
If more space is needed,use additional sheets of paper of the same size.
_ . *��
a ����
499 Mitchell Road,Millsboro,DE 19966 Adjustment Services
Phone 888-502-4349
F� (302)934-2955
December 3,2012
Robert G. Frey
5 South Hanover Street
Carlisle,PA 17013
Re: Estate of Helen J. McCann
Social Security: 201-18-8464
Date of Death: November 21.2012
Dear Sir or Madam:
Per your inquiry on November 27,2012,please be advised that at the time of death,the above-named decedent
had on deposit with this bank the following:
1. Type of Account Checking Account
Account Number 1231308
Ownership(Names o� John H. Castles(POA)
Helen J.McCann
Opening Date 10/Il/1994
Balance on Date of Death $23,742.81
Accrued Interest $ .1 S
Total _ _ _
_ __ _.
$23,742.96
2. Type ofAccount Safe Deposit Bax
Box Number/Location 101/Stonehedge
Ownership(Names o� Helen J.McCann
Opening Date 04/07/2011
For any addi6onal information on t6e above accounts,including owners6ip and any changes,closures and/or reimbursement of funds,
please call t6e I�igh Street Cariisle at 717-240-d53G.
We were unable to Iocate sny safe deposit box for the above-mentioned decedent.
This letter dces not indude any accounis in which the deceased may have been tisbed as Power of Attorney,Custodian of Unifam Transfers,
Representative Payee,or Trustee under a Written Agreemen�
Sincerely,
Valarie Mercer
Adjustment Services
_
_ _ _ _.��
7172433520 10:11;18a.m. 02-01-2013 Z/4
�� '
� .
February 1, 2013
Tylet Negley . .
PNC Banlc
Carlisle Branch .
I2E: Helen J McCaan �
SSN: .
DOD: 11/Z1/2012
Dcar Sir/Mac�am:
Tn respons�to yota request for Date of Death(DOD)balanctis for tht customer noted abo�re, our
records show tho follo�uvtng: .
C�tec�dng A,ccount
Accowut#SQ04840739 Established: 11/08/2005
HELEN r MCCANN
DOD balancc: � 19,027.68 non-intcrest beauring . �
Please note that t�is office provides date of deazh b�s�aoe9 for d�osit accounts(IItAs,CDs,Cbeckiag and
Savmgs). We do not prucess nny Suaia�acisl traesutione ot pro�ide s�ttateme,nts.�If you need assistsnce vvith
any ofrhese items,ploesc cail I-888-PNGBANK(1-888-762-2265)or stop lry your local PNC Bank branch
office.
Sinccrely,
Nati�nal Financial Sexvices Cr,nter
PNC Bank,N.A.
Member FDTC
T1�Is'message�s intended for the rrse oJthe ind'ividual or ehtity 10 w�ikli it�.s addressed and rnay
contair�i�formart�on t1�at is pmikgea� coriJ�id'entta!and txempl fror,e discCosip►e under appTt'cabk
1'aw. �'j'llae re�der of 11Yis�tessage is riot the iu�te�d rec�p�en!o�tJ�t ernpYoyee ow agent
responstbk fo�d�Jiver�rig this message to tl,e i�ded recipient,yor�are hereby rwafi'ed th�t any
diss�m�n,d�tstributioh or copyfng of this cor�r,,,uh�ic�tons is s�rktly pr�hibited if yor�kave
Teceived th�ts commxni�aqdion ln e�ror,p1'ease not;fy rne nn,�redialely by rgply or by tetephone�t
800 762-1775 a�d i�nmed'iately destroy tb�tr fax�d docun�er�t •
Page 10�1
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.��r
ar er ewe ers
300 E Street, Carlisle, PA 17013-1326
717-249-3531
January 29, 2013
To Whom it may concern:
_ -VVe certriy-ttrafi��tt�#uHy exat�ined the following listed and deseribe��1�
the estate of:
Helen McCann
Executor: John Castles
48 Tunbridge Rd
Carlisle, PA 17015
717-243-7858
In our professional opinion we have listed the value for estate or other purposes at the
current resale value, excluding any and all taxes. In establishing these values, we make
no agreement to purchase or replace the articles.
Diamond star pendant 14kt yellow gold with diamonds $70.00
14kt yellow gold figaro curb chain $160.00
14kt yellow gold cross with 5 diamonds $57.00
,,�,
141ct y�bw gold tennis bracelet with 66 di��s#otaling approximatety
1.32ctw
$265.00
14kt opal earrings s�ne o�al is fracturerl $36.00
14kt yellow gold diamond earrings $64.00
14kt yellow gold cameo broach $135.00
14kt yellow gold 3 strand woven herringbone necklace $205.00
_ .��
14kt yellow gold ladies Longines watch with 10 diamonds $210.00
14kt white gold ladies Germinal Voltaire watch with diamonds $175.00
Sterling silver two pearl pendant with chain $2,1 p
The above values are made with the understanding that the appraiser assumes no
liability with respect to any action that may be taken on the basis of this appraisal.
���� J
Joshua Thomas Durham / � /�
Date
_ _ �T _
� y5�1(I F'redericksbur„Road
� � S:in Antonio,Te�as i SZ55
� �
USAA�
02350 . QPCR . JSS519930972. 01 . 01 .20
FREY & TII.EY December 6, 2012
ATTORNEYS AT LAW
5 SOUTH HANOVER STREET
CARI,ISI_E PA 17013
. Dcar Mr. Frcy:
iJSAA is committed to providing excellent service to its members. As you requested, I am
providing the following information for the account of the late Helcn J Mc Cann.
Account Registration: HELEN J MC CANN
1000 W SOUTH ST RM 26
CARI_ISLE, PA 17013-2722
iJSAA #: 1026 51 60
Fund name: Money Market Fund
Account # cnding in: 2746
The account value on November 21, 2012 was:
Share Accrucd Account
Shares Price Dividends Value
225,841.630 $1.00 $1.36 $225,842.99
If you have questions, please call a iJSAA member service representative at
1-800-531-USAA (8722).
Thank you,
USAA Shareholder Account Services
1026 51 60-49217-6926R-DM023.50-SAS.SAS45
5R126-01 OR
_
. _ _ � .
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S.00QPCA.000020.0001.0001.t.000000.Z.
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LAST WILL �J�"`
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''�\�__ -� -.:��.'!Y;
HELEN J.McCANN �` � �
C'� W �:�r..
� ��•�
� f, HELEN J.McCANN,widow,presently of 1969 Chestnut Street,Camp D � �
Hill Borough,Cumberland County, Pennsylvania declare this to be my Last Will '
hereby revoking all Wills and Codicils previously made by me.
ARTICLE I
Pavment of DebtslExaenses: I direct ttie payment of my legally
enforceabie debts not barred by a statute of limitations,the expenses of my last ',
iliness and the final disposition of my remains from my estate as soon after my
death as may be convenient. Further I bequest the greater of: (i)the sum of
One Thousand Five Hundred($1,5Q�.00)Doltars or (ii)the minimum endowed
trust plan amount as required at the time of my death,to the Whitemarsh '
Memorial Park Cemetery Association,Ambler,Pennsylvania for the perpetual
care,maintenance and upkeep of my burial fot and that of my tate husband '
Wayne McCann.
ARTICLE 11
Personai Prooefir and Household Effects: I give and bequeath
certain items of my household fumishings and tangible personal property to my
friends and family in accordance with the terms of a written memorandum which 1 '
have prepared. Any such property not disposed of by such memorand.um,or all
of such property if the memorandum is not tocated or received by my Personaf ,
Representative,shalt be paR of and pass with my residuary estate as provided ,
for in ARTlC1�E IV hereafte�.
If the written memorandum referred to in this ARTICLE II is not located or
received by my Personal Representative within sixty(60)days after taking office '
as such,after and upon conducting of a reasonable search fo�such
memorandum,the Personal Representative sha0 be hefd harmless for '
distributing such property as hereinbefore provided.
ARTICLE 111
Saecific Cash Beauests: I give the sum of Two Thousand($2,000)
Dollars to my friend Annetta Pennington,presently of Denver,Cotorado. Should
she predecease me, I direct that her share of my estate be added to and
distributed as a part of the residue of my estate.
I give and bequeath the sum of$20,000.00 to my nephew JOHN H.
CASTLES,and his wife,JIMMY ANNE CASTLES, as tenants by the entirety, in
appreciation for the many kindnesses which they have done for me. ,
I give and bequeath the sum of$5,Ot30.00 to my nephew JOHN H.
CASTLES and his wife, JIMMY ANN CASTLES,and the survivor of them, in
Trust for my grandnephew DAVID CASTLES, presently of Carlis{e, Pennsylvania.
Should David Castles predecease me, I direct that his share of my estate be
added to and distributed as a part of the residue of my estate.
I give and bequeath the sum of$5,000.00 to the Trustees of Second !
Presbyterian Church of Carlisle, Pennsylvania,to be used for general church ;
purposes. '
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ui �uaw�sanw ay; ;o }sa�a;ui aleuoi}�odad ay; ;o aoueua;uiew pue uoi�aa;oid
ay; �o; ;uaipadxa pue asinn paweap aq �(ew yoiynn �(auow �o swns �ay�o
pue suoi}duasqns 's�uawssasse ��e �(ed o� :suoi}e�od�oo yons}o uoi}eziu26�oa�
�o uoi;epi�osuo� '�a6�aw ay; o�;uap�oui ue se sai;imaas �ay;o �o spuoq 's�{oo�s
yons ;o uoi;n�;sqns �o a6uey�xa '�apua�ms �(ue a�ew o; :suoi}e�od�oo yons
�ue;o�ado�d ay;;o a�es�0 6ui6e6�ow '6uisea�ay}o;�uasuoa o;:suoi;e�od�o�
y�ns ;o uoi;eziue6�oa� �o uoi;epi�osuoo '�a6�ew ay; o� }uasuoo o} :��o}s
;o sa�eys �(ue uo �(xad �(q�o uos�ad ui a}on o; `p�ay aq�(ew yo�yn+►;o sai;unaas
�ay�o �o 'spuoq 's�oo�s a43 'uoge�od�oa �(ue o� �adsa� y}�,M 'q
voi}�ipsunf 6uiwano6�(ue�o snne�ay��apun
spun;;sru;;o�uauusanui ay;�o;paz��oy�e a�e awes ay;�ay�aynn;o ani�adsa��i
'�adad pue a�qesinpe pawaap aq �(ew se �adad �ay;o �o 's�uaw;sanui
'sai��noas yons ui snd�oa ;srul ay} ;o }�ed �(ue ;sanui ol �e
:pa�annodwa a�e s�osss�ns nay;pue s�o}naax3 pus saa�sn�l
paweu-a�o;aquia�ay�(w'nne��(q pa�a;uo�s�annod ay}o;uoi}ippe u�
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voi}�ips��nf�ay;o
�(ue ui�o eiusn��(suuad;o y�eamuowwo�ay;ui sai�np�ay�o siy;o a�ue�.wo}�ad
�n;y�e�ay;amaas o;puoq�(ue�sod o;pa�mba�aq��eys way;;o�ay�au;ey;
�oa�ip�ay�n;�pue`�o;naax3�ossaoons�o a}ewa�e se S3l1Sb'�3NNd.lWWlf
'a;inn siy;uiodde pue a;n}�;suoa'a;euiwou�;uana yons w uay�'yons se 6uin�as
asea��o'/�i�enb o;��e;'aw asea�apa�d ay p�noys}nq'�uawe;sal pue��M;se�
�(w siy�;o�o;noax�se'E 60LL dd 'a�si��e�'aue�a6pi�qunl gy�o'S3l1Sb'�
'H NHOf'Maydau�(w;u�odde pue a;n�;suoo'a;euiwou�(qa�ay�
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•(��,g);ua��ad ani� :eiuen��(suuad
`a�si��e�;o'S3�1Sb'�al/�`da�o}'�sn�l ui `way};o�onin�ns ay}pue'a�inn
pue pueqsny 'S3�1Sb'�3NNd�lWWlf PUe S3�1St/�'H NNOf�) �
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ani� :eiuen��(suuad 's6ui�dg 6ui�io8 3o'S3l1Sb'�l3tJH�IW (a)
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•(o�og) ;ua��ad ani� :eiuen��(suuad 's6ui�dg 6w�iog;o '�en;ua ay;�(q s;ueua�
se 'a}[nn pue pueqsny 'S3�1Sb'�138dS1 PUe S3l1Sb'�33l . (Q)
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pue pueqsny 'S311S`d��NN`d�lWWlf P��S��1St�� 'H NHOf°(�)
:aweu y�ea a�isoddo pa;eoipui se sa6e}uaaad
6uinno��o;ay;ui pue sai�e�a�auaq 6wnno��o}ay}o;y}eanbaq pue asinap
'ani6� '�sanbaq pasde��(ue 6uipn��ui 'a;en}is aq�(ew awes ay��anaosa�aynn pue
'paxiw pue�euos�ad '�ea� 'a�e�sa�(w�o�apuiewa� pue anpisa� ';sa�ay�Ild
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_ . _ _ . _ - -
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such corporations; to exercise any option or privilege which may be conferred
upon the holders of such stocks, bonds, or other securities of such corporations
either for the conversion of the same into other securities or for the purchase of '
additional securities, and to make any and all necessary payments which may be I
required in connectian therewith; and generally to have and exercise as to all '
such stocks, bonds and other securities, the powers of an individual owner who �
is not under trust obligation. I
I
�. To hold the trust corpus in one or more consolidated funds in which II�
separate shares shall have undivided interests. ,
d. To sell at public or private sale for cash or upon credit, or partly for �''
cash and-partfy on credit, and upon such terms and conditions as shall be
deemed proper, any part or parts of the estate, and no purchaser at any such �
sale shall be bound to inquire into the expediency or propriety of any such sale or II
to see to the application of the purchase moneys arising therefrom. ',
e. To keep on hand and uninvested such money as may be deemed
proper and for such period as may be found expedient. '!
f. To compromise, settle or arbitrate any claim or demand in favor of I�
or against the trust estate. II
g. And authorized in the discharge of fiduciary duties, to employ I
counsel and to determine and to pay such counsel reasonable compensation ,
which shall be charged against the principal or income of the trust fund, and shall
further be entitled to charge against the principal or income such other I
reasonable expenses and charges as may be necessary and proper to incur for I
the proper discharge of fiduciary duties and for the proper management and '
administration of the trust estate. '�
h• In making any division of property into shares for the purpose of �
any distribution thereof directed by the provisions of the trust, to make such I�
division or distribution, either in cash or in kind, or partly in cash and partly in II
kind, as shall be deemed most expedient, and in making any division or '
distribution in kind may allot any specific security or property or any undivided I�
interest therein to any one or more of such shares, and to that end may appraise �'
any or all of the property so to be allotted and the judgment as to the propriety of �
such allotment and as to the relative value for purposes of distribution of the I
securities or property so allotted shall be final and conclusive upon all persons �',
interested in the trust or in the division or distribution thereof. I,
i. And authorized to register any shares of stock or other assets of I'
any trust in their own names or in the name of a nominee. 'I
j. To retain and invest in shares of stock of my Trustee. I
k. To retain any investments including mutual funds which I may own I'
at the time of my death and in addition to invest any part of the Trust corpus in
such mutual fund or mutual funds as may be deemed advisable or proper,
irrespective of whether the same are authorized for the investment of trust funds I�I
under the laws of any governing jurisdiction. I
I. To determine from time to time whether all or some portion of I'!
realized capital gains shall be treated as ordinary income for distribution to a '
beneficiary or treated as principal to be retained as part of the corpus, and such �i
designation need not be consistent from one year to another. I
I
ARTICLE VII I
I
Death Taxes: Except with respect to the gifts made under ARTICLE III '
(which gifts shall bear no liability for any death tax thereon imposed), I direct that
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•sassau}inn 6ui�sa}}e se saweu mo paq���sqns o;una�ay
aney `�ay;o yaea}o a�uasa�d ay;ui pus `;sanba��ay}e'aauasa�d�ay ui 'oynn
'a�uasa�d�no w';uawe;sal pue��y�;se��ay�o;pue se'paweu anoqe xi��e;sal
ay3'NNb'��W 'I'N313H�q Pa�e�oap pue`paysi�qnd'pa�eas`pau6ig
NNt/�� 'f N313H
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'�aqwanoN;o l�ep y;gZ si�{}saBed(�,)�no;uo ua��nn`�uawe}sal pue��M}se��(iu
siy;o;�eas pue puey�(w�as o�una�ay aney� `�032i3HM SS3NlIM NI
•a�qeuosea�
pue a�qissod si�se�e;os ani�a}}a pue ani;e�ado�t��n;aq o;anw}uo���eys
�oa�ay 6uiwewa�ay};o��e;ey;uo�;ua;ui�(w si;i'�e6a��i�o pi�enui 'an�;e�adoui aq
o}p�ay s�o�a�ay�io�po��(ue;o�o��M siy}�o uois�nad�(ue;� : lpi�enu�
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voi;euai�e ti�un�onui�o�(.ie;un�on�o uoi;ediai;ue
o��afqns aq��eys o�a�ay�ioipo��Sue;o pM siy;�(q pale;s isn�l�(ue;o�o��M siy�
�apun tieio�auaq�(ue;o�sa�a�ui oN :sa�uapino� w�wo�;uoi;aa;o�d
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•siseq xe;�e;uawa��ui ue uo saxe�yons o�asi�6uini6�adad ay��o�no pied
aq��eys'�(�adad a;eqaduou�(w;o�tue(ii) �o��M s�y;�apun 6uissed�t�adad (i)
:o;�adsa�y�inn y;eap�tw;o uosea��q a�qer(ed aq�(ew y�iynn'(uoa�ay�sag�euad
pue�sa�a;ui�(ue 6uipn�aui) `saxe;6uiddi�s uoi;e�aua6�tue uey;�ay;o'�anaos;eynn
pw�{�(ue�o'saxe;y;eap pue'uoissao�ns'�a;sue�;'a}e}sa `aoue�i�ayw��e
_
_
- .�,,� -
FILE RETENTI0IV AGREEMENT
The undersigned Executor of the Estate of Helen J. McCann does hereby
acknowledge that he has been informed of Frey 8v Tiley's intent to keep an imaged
copy of the entire estate paper file after the said file has been scanned, and store
a copy on its computer system for a period of at least 10 years. The undersigned
further acknowledge that Frey 8v Tiley does not intend to retain a paper file for the
estate after it has been settled. The estate settlement will be deemed complete
upon the filing of a Status Report with the Register of Wills stating that the estate
has been settled or the filing of the final fiduciary income tax return, if applicable,
whichever shall occur later.
The undersigned do hereby direct Frey & Tiley as follows concerning the
disposition of the paper file after the completion of the settlement of the estate:
[ ] Deliver the paper file to
after the completion of the settlement of the estate. Whether pou live in the
area or outside of the area, please make arrangemeats to pick-up the file at
pour coavenience.
[ ] Frey & Tiley is authorized to shred the paper file after the completion of the
settlement of the estate.
Date John Castles