HomeMy WebLinkAbout08-26-13 (2) � 15�5610143
REV-'15Q0 �x���_„> �
PA department af Revenue OFFtCiAI USE ON�Y
pennsyivania co�mrcoaa rea� FileNUmber
Buresu of Individual Taxes ^�'"'^"�'"0"^^'°^"'�
ao sox.zaoso� INHERITANCE TAX RETURN 21 22 2341
Harrisburg,PA t7t2H-�Ot RE3IDEFl7 DECEDENT
ENTER DECEDENT{NFORMATION BELpW
Social Security Number Date of peath Date of Birth
�2 i� 2oi2 0� as i�s1
DecedenPS Last Name guffix DecedenPS First Nama MI
REITH JOYCE E
(If Appiiwbie)EMer Surviving Spouse's tnfarmation Beiow
Spouse's Last Name Suffix Spouse's Flrst Name MI
Spouse's Social Security Num6er
THIS RETURN MUST BE FILED IM pUPLICATE WITN THE
�e�is�rER o� wi�.�s
FlLL tN APPRdPR1ATE 6VAtS 9ELOW
� 1. Original Return � 2. 9upplemental Retum � 3. Remainder Retum(Date of Death
Pnorto 12•13-82)
4. Limitetl Estate �( 4a.F"��8�Co�r�am'� �1 6. Federal EstBte T�Retum R u�red
._� (,! (CMeafdeaNaftert2-12�82) —� �l '
a g, flecetleM�ietl Teatate I-"l � pece�e�t Mainta�ner�e Living True� _� 8. Total Nuft7b9r of Sak p9 Slt Bo%8S
(Atterh Copy W Will) �.,J ' (AHa opy W True) �
� 9. titigatwn ProceeCs R�eived � 10.be°"'n«�Pi -s�i- �i"4°in�`�-°,-�s�os�n ❑ t i.A�Scnee e O)sec.s31s{A}
CORRESPONDENT•THIS SECTIpN MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFI�ENTIAL TAX MFORMATION SHOULQ BE DIRECTED T0:
Name DayNme Teiepiw+p,Number
WAY'NE M PECHT ESQ 7� 0691 280$� �
R�IS�yEgQF�E�jtlY
:L7 y. r tV i��,. fri
I"� � (T4 �J ...
First Line M Address 'L' � .'c "'
� - :�ti C.�� ';...;
��JD HQR'i'8 TWI''LFTg J�"T c� {� e. "Lt , :.1
c-� c„ ...;. =3 ^ ` +
Second Line of Address ��� � �� '�'
, 'u �_, �, r����
SUITE 100 -c �-t n, c1s ���'��
�� DATE(�ED �t
City or Post Office Spte ZIP Code
LEMdYNE PA 17043
correspondenes e-mau address: wpeaht�pechtlaw.com
UnAer panelties ot perju 1 declam that 1 heve ezaminetl Mis reWm,including accompanyi schotlulea antl sietements,anC to the beat of my knowletlge antl b9ltet,
ft is W8,Cqrf9CS arfC�plete.pecfatation ot prepeirer other than Me personai represenffiti�is Gasatl on aii infwmation W r�taich pteparer hes atry knowletlge.
$IGP7A�T+RE Of PER36N k�SPON$IBLE Ft}R FlUN6 RETI}FM DAtE
1".�.�t�..,,...�/�.,•f,///"„��j co�leen F Vieaaro $�a��13 /
ADURE59
640 Ba r Avenus amp ne PA 17043
SIG TUR PR RHRp RTHA EPRESEN7ATNE DATE
� Wayne M Pecht Esq, ff'-z,�-t3
ADDRESS
650 North Twelfth Street, Suite 700, Lem��e, PA 17043
Slde 1
� 1505610143 1505610143 ,�
��
J 1505610243
REV-1500 EX
DecedenPs Social Sacurity Number
o�oa�eaNe� Reith, Joyce Eleanor
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2. � 48� 967 . 80
3. Closely Held Corporation, Partnerehip or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash, Bank Deposits&Miscellaneous Pereonal Property(Schedule E)............... 5. 19�279. 08
6. Jointly Owned Property(SChedule F) ❑ SeDarete Billing Requested............ 6.
7. Inter-Vivos Transfers 8 Miscellanepus f�nq Probate Property
(Schedule G) U Sape�ete Billirlg RCquested............ 7.
8. Total Gross Assefs(total Lines 1 through 7)........................................................ 8. 68,246. 88
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 22� 668 . 50
10. pebts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 7 , 994 . 63
11. Tofal Deductlons(total Lines 9 and 10)................................................................ 11. 3O , 663 . 13
12. Net Value of Estate(Line 8 minus Line 11)............................. ........................... �2. 37 �583 . 75
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)............................................... �4. 37 �583 . 75
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
trensfers under Sea 9116 �
(a)(1.2)X.00 15. 0 . 00
16. Amount of Line 14 taxable
at�inea�ratex .OaS 37,583 . 75 ts. 1, 691 . 27
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAXDUE................................................................................................................ 19. �. , 691 . 27
20. FILL IN TI1E OVAL IF YOU ARE REpUESTING A REFUND OF AN OVERPAYMENT. �
Side 2
L 1505610243 1505610243 J
.
REV-i500 EX Page 3 Fite Number 21-12-1341
Decedent's Complete Address:
DECED@NTS NAME
Reith,Joyce Eisanor
STREE7ADpRESS �� � � �
_The 8ridges at Bent Creek � � ��� �
2100 Bent Cresk BoutevaM
CI'('Y � --�-'�~� — STAI'E ZtP T.
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,Line t9} (1} t,68'1.2T
2 CredltstPayments
A. Prior Payments
e. Discount �� 6.00
7ota1 Credita(A +g} (2} p•QO
3. InEerast �3)
q, If Line 2 is greater than Line 1 +Line 3,enter the diHerencs. This is the OVERPAYMENT. (4)
Gheck box an Paga 2,line 26 ta request a refund `�{
g. If Line t +�ine 3 is groater than line 2,enter the difference. This is the TAX DUE. {5} �y$9�.27
Make Check Payable to: REGISTER OF WILLS,AGENT ___.__
Pl.EASE ANSWER THE FO��OWING QUESTIONS BY PLACING AN "X"IN THE APPROPRfATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use 4r i�come of the property transferred:........_.._..._............................................................ x
b. retain thb rght to designate whp shall use the property transferred or its income:..................................
s. retain a reversionary interest;or........................................._............................._..............................._..... x
d. receive tbe prpmise for lift3 of either paymeMs,benefits or care?............................................................ x
2. 1£ death occurred after Dec. 12, 1982, did deCEtlent transfer property wiihin one year of death without
receiving adequate considerotion?..................................................................................._............................... ❑ �
3. Did decedent own an"in trust for" or payabia upon Ceath bank accaunt or seCUrity at his flr her death?....... ❑ CJ
4. Ditl decedent own an individual retirement account,annuiry,or other non-probate proparty which +,� C�
asntainsa beneficiary des�9�etlon?.................................................................................................................. u t3
IP 7HE ANSWER TO ANY OF TWE ABOVE OUESTIONS IS YE3,YOU MUST COMPLETE SCHEDUl,E 6 AN�FILE IT AS PART QF THE RETURN.
Far daSes o£death on or after July t,.1994 and befare Jan.1, 1995,the tax ra#e imppsed on the net value af trartsfers ta or for fhe use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For daies of death an or after January 1,1995,the tax raYe imposed an the net vaiue of trensfers to or for the use of the surviviog spouse is 0 perCent
(72 P.S.§9116(a)(1.1)(ii)J. The statute does not�xempt a transfer to a surviving spouse from tax,and the 8tatutpry requirements for disolosure of
assets antl filing a tax retum are atitt appticab3e even if the sarviving spouse is the oniy benefiaary.
For tlates of death on or after July t,2000:
.The tax rate imposed on the net vaiue of trensf8rs Nom a deceased child 21 years of age or ydunger at death tp or fpr Me use of a naturel parent,an
edoptive parent,or a stepparent of the child is 0 pereant[72 P.S.§9118(a){12p.
. The tax rata impased on the net vaiue of transfers to or for the use of the decedenYs Iineai beneficiaries is 4.5 p�rcent,except as noted in
[72 P.S.§9116(a)(1)].
. The tax rate imposeci on the naf vaiue ot traosfore to pr for the use of the decedeM's sibiings is 12 percent(72 P.S.§9116(a)(7.3)1. A
sibling is defned undar Section 9702,as en individual who has at least nne parent in common with the deCetlent,whether by blood or adoption.
Rtiv4603 EX+{&BII)
� scN�ou�.� s
STOCKS & BONdS
COMMONwEALTM6PPENN6YLVANIA
INHEfllTANCETqXqEtyRN
RES�CENiOl:CEOEHT
ESTATE OF FILE NUMBER
Reith,Joyce Eleanor 21-12-1341
Ait propsrty JoiMiy-owmtl vriM�ight M wrvivorehip must ba tllaGOUaq on Sehadub F.
ITEM CUSIP VALUE AT pATE
NUMBER NUMBER DESCRIPTION UNIT VALUE pF DEATM
1 EdwardJones -Account No.: 2T4-058t8-1-0 48,867.80
TOTA�{Aiso enter an Line 2,Recapitulationt A8,967.84
(If more apace is needetl,BtlEitlonal pages ot th0 eame siie)
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA•1500 Schedule 8(Rev.6-98)
R4V�7608 EXi(iM10�
SCHEDULE E
pennsylvania CASH, BANK OEPOStTS, 8� MISC.
OEPAR'fMENTOFREVENUE p�RSONAL PROPERTY
INHERI7ANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Reith,JoYCe Eleanor 27-12-1341
i�ma w�wue�,ew me eam u,a aoceea=,�re�eca�«+dr u»o.tare.
Aii propanty JointlyownW with Me t10ht M suMVmshiD�st be tllsclo�sE on sehM4N P.
ITEM VALUE A7 pATE
NUMBER DESCRIPTION OF DEATH
t Sovereign Bank-Nan-IMeres#Checking Aacaunt Number: °4422 74,2T9.d8
TOTAL(Aiso snter an�ine 5,Recapitulatian} 19,279.08
(I!more Spece is neetled aCditional p8ges of the bame size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schetlule E(Rev, 11-10)
_ .
REV-0611 EX4(70-09)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Reith,Joyce Eleanor 21-12-1341
DecedenYs debts must be reported on Schedule I.
ITEM
DESCRIPTION AMOUNT
A. PUNERAL EXPENSES:
See continuation schedule(s)attached 15,3a5.00
8. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) .
Colleen F Viccaro
Street Address 640 Bosler Aveeue
Ciry Lemoyne State PA zio 77043
Year(s)Commission Paid 3,500.00
2. Anornev's Fees PeCht&Associates, PC 3,500.00
3. Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
� Relationshio of Claimant to Decedent
a. Probate Fees 323.50
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
TOTAL(Also enter on line 9,Recapitulation) 22,668.50
Copyright(c)2009 form sottware only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10•09)
_ ..���i
Rev�161Y EX+�72-08)
scNEOU�.E �
pennsyivania DEBTS C}F DECEDENT
OEPAftTMENT OF REVENUE �
INHERITANCETA%RETURN MORTGAGE LIABILITIES AND LIENS
RE9IDENT DECEUENT
ESTATE dF FILE NUMBER
Reith,Joyce Eleanor 27-12-1341
R�port dbht�Incumtl by M�Ax�GM prlor W Wath M�t rortuinsd unpalA�t Me d�b of dwth,Inciutll�p unroimbunW rtrdkal�xpmwa.
ITEM VALUE AT DATE
NUMBER dESCR(PTION OF DEATH
1 The Bridges At Bent Creek 4,886.00
2 Clti Mastercard-Reference Na.: 1346689; Accaur�t No.: xx�ocxnxx�c�txx6?A2 1,753.68
3 Cumberland Law Jaumal-Eatate Legal Advertisement 76.60
d Health Insurence Premium-December,2012 169.30
5 The Patriot News-Estate�egal,4dvartisement ��.gg
6 Pharmacy expenses 76.33
7 West Shore EMS-205 Grandviaw Avenus,Camp Hiti,PA 17011 1,002.46
TOTAi.(Also enter on Line 18,RecapiWlation} 7,994.63
tli more space is needed,adtlitional pages ot the same size)
Copyright(c)2008 fortn software only The Lackner Group, Ina Form PA•1500 Schedule I(Rev. 12-08)
REV-0it3 EX>{U418i
pennsyivania SCHEDULE d
DEPARTMENT pG REVENUE
INHERRANCE 7A}(RETURN BENEFIGIARIES
RESIDENTDECE6ENT
ESTATE OF FILE NUMBER
Refth,Jo ce Eleanor 21-12-1341
NAME ANp ADDRESS OF RELATIONSHIP TO gHARE OP ESTATE AMOUN7 OF ESTATE
NUMBER pEtZS4NtS1 RECEtVING PRqPERTY DECEDENT
jWordx) ($$$)
i. TAXABIE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116 a 1.z
Kevin A Reith San Qnedhird of
38 Edgewood Drive residual esWte
Mechanicsburg,PA 1T055
Brian R Reith Spn One•ThiM of
507 North Blue Ribbon Avenue residual estate
Harrisburg,PA 17192
Colleen F Viacaro daughter One-ThiM of
640 Bosler Avenue residuai estate
Lemoyne,PA �f7043
To#al
Entar doHar smo nts for rJistributions shown abave an iines 15 thro h 18 on Rev 1500 cover sheet as r riate.
NON-TAXABLE pISTRIBUTIONS:
II. A.SPtSUSAI DISTRiBUTidNS UNDER SECTI6N 9113 FOR WHiCH AN ELECTlON TO TAX!S NOT TAKEN
'� 9.CHARITABLE AND GOVERNMENTAL DI5TRIBUTIONS
TO7AL OF PART 11-ENTER TOTAL NQN-TAXABLE DISTRlBUTIQNS OP1 IINE 93 OF REWt S00 C4VER SHEET
Copyright(c)2010 fortn soTlware only The lackner Group, Ina Fortn PA-1600 Schedule J(Rev.01-10)
Last Will and Testament
� �
a� � N � rn
c ,�y rn n
�
JiJYCE E. REITH m =� c� � °_''• �
� 7,. r- c..3 r,: r;�
1-- ;ry�. rry t..., ;� '.:7
�" U'� a; C> ;:,�
_" ._,, _.. .,I''
I,Joyce E.Reith,of Mechanicsburg,Cumberland County,Fennsylvani�c�Ci;r(�ke,�btis}a �F
:w> ;-_ '' :. . :-�
and declaze this to be my Last Will and Testament, hereby revaking ait Witis�nd:�odicils�iy�e '-'a
-,� _r t;t c-'
heretofore made. ` }-�'
ITEM I: �arnilv Information. I am not married. T have three chiidren: Colleen F.
Viccaro (born August 2b, 1965}, Brian R. Reifh (born July I0, 1964),and Kevia A.Reith{born
October 25, 2967}. These children aze desctibed in this Will as "my children", ar as "a child of
mine". Any person born to or adopted by a child af mine is referenced in this Will as my issue.
Provided, however, no adopted person shall benefit under this Will unless the order or decrae of
adoption is entered before the adopted person attains the age of hvenry-ane(21)years.
ITEM II: beath Taaces. I direct that alf inheritance and estate taxes becoming dne by
reason of my death,whether payable by my estate or by any recipient of any property,shail be paid
by the Execntor out af the residue af my estate, as an expense and cost of administration af my
estate,except thaC no ta�ces shall be charged against any gift qualify'ing far the charitable deduction in
my estate. The Execukor shall have no duty ar obtigatian to obtain reimbursement for any such taac
so paid,even though on proceeds of insuranca ar other property not passing under this Will.
TfEM ITI: L}ebts and Final Expenses. I direct the Executor to pay the sxpenses of my last
illness and funeral expenses from the residua of my estate as an expense and cost of administration
of my estate.
ITEM N: Tanaibte Personal Fropertv. I direct that all rny tangible persanal property,
including but not Iimited to,a21 ofmy housahold furniture and furnishings,books,pictures,jewelry,
siiverwara, aotomobiles, wearing apparel and all other articles of honsehald or personal use or
i ials
_.. ..,_._ .. , .. _ __..� , .�.� �.._ _ - - ,
-�-. -. � �.:�t-
, �. . . . . .._ ...
adarnment and atl po2icies of insurance therean be converted to cash to be adrninistered as pazt of my
estate.
ITEM V: Residue. I direct that the residue of my estate,including any real estate that I
may own at the time af my death be oonverted to cash to be adrninistered as part af my estate;
providad, however,that my daughter, Colleen F. Viccaro, shall have the firsi right and absolute
privitege #o purchase my family residence located at I I 12 East Coover Street, Mechanicsburg,
Pennsylvania, for the purchase price anc! fut! consideration equivalent to the valne placec2 on the
same for Inheritance Tax purposes.
ITEM VI: Cash. I give the cash frorn the sale af my tangible personal praperty and real
estate as well as the residue of my estate,not dispased of in the preceding partions of this Will to my
chiidren, Colleen F. Viccaro, Hrian R. Reith, and Kevin A. Reith, in equal shares per stirpes
provided they survive me by thirty{30}days. Shoutd a deceased child Ieave na issue, the residue
shall be distributed in equal shazes between my surviving children.Any share(s)distributable to my
son Brian R.Reith shall be distributed withaut further respansibility of my Executar to my Trustee
to be held for the benefit of Briaa R. Reith in accordance with TTEM VII below.
ITEM VII: Trust. T`he following provisions shall apply ta any prpperty payable to the
Trustee nazned in I`TEM VI.
A. `Fhe Trustee shatt disburse rnoney from the Trust for my son Bnan's
benefit only in instances in which his benefits or his eligibility for benefits will not be ''
impaired. Ifmy child receives any distribations of the Trast created in ITEM VI,it is
rny intent'ron that the distributions supplement but not supplant, impair or diminish
any then exis#ing forms of suppart or benefit which the benefzciary is receiving or
becomes eligible to receive. For purposes ofihis Section,the term"support"means
food, cto#hing or shelter. The tarrns af my WiII shalI be read and interpreted to
prevent any action by my Trustee which would supplant, impair, diminish or
otherwise interfere with,limit or reduce the beneficiary's receipt af,or eligibiIity for
��ny fortn of government or private benefits. Any power of distribution{whether or
2
Initials
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not exerczsed}, granted my Trustee pursvant to the terms of my Will, that would
result in the tass,diminishment ar ineligibility for government or private benefits,is
hereby zevoked; and, oniy such powars as will not result in ineligibility for such
beneftts, or loss, diminishment or impairment, thereof,shall remain exercisable by
rny Trustee.
For purpases of my Will,the term "Special Needs"refers ta supglemental,
nomsupport expenditures from my Trust's assets that, pursuant to the ather
pravisions of this Section,my Trustee is authorized to disburse,in my Trustee's sole
and absolute discretion. Special Needs, subject to the general supplemental, non-
support limitation, include, but are not limited to, medioal, dentat, diagnostic or
therapeutic treatment,or nursing or hame care services far which the bene&ciary is
not receiving,and is not eligible to receiva government or private benefits. Special
Needs also inciudes ttte differential betwaen any treatment, service or care that the
beneficiary is receiving from any gavemment or private source and the IeveI af
treatment, service ar care my Trustee daems appropniate for the beneficiary.
My Trust asseis aze nat intended to be used for the support of the baneficiary,
but are only intended to supplement, in my Trustee's sole and absolute discretion,
resources, income or government or private assistance available to the beneficiary.
No part of my Trust Estate, neither principal nar income, shall be subject ko
anticipation or assignment by the beneficiary, nor be subject to attachment by any
oreditor of the beneficiary,govemmentaT agencies or any other individual or entiiy;
inctuding any who may have provided goads or services ta the beneficiary.
ITEM VIII: Administrative Powers. In addition to the powers granted at law,the Executor
and the Trustee shall each possess the followitzg powers,each of which shalT 6e canstrued broadly
and rnay be exercised without court approval, but in a ftduciary capacity only:
A. To retain any investments I have at my death,including sgecificalty
those consisting of stock of any bantc even if I have named that bank as the Executor
or Trustee.
3
'tials
_�,�,.�< .�..,..m..._.,..__. .__
. .. , . , . .�.�.�._ . _ _.
_ ,_,, , ._. -,..-„�-..r��.„�
B. To vary investments, to make loans, and to invest in bonds, stocks,
notes,real estate mortgages or other securities or in other properry,real or personal,
without being restricted to so-called"legal investments", and without being timited
by any statute or rule of law regazding investments by fiduciaries.
C. In order to divide the principal of a Trust or for any other purpose,
including final distributions, the Executor and Trustee aze authorized to divide and
distribute personal property and real property, partly or wholly in kind, and to
allocate specific assets among beneficiazies and Trusts so long as the total market
value of each shaze is not affected by the division,distribution or allocation in kind.
The Executor and Trustee aze each authorized to make, join in and consummate
partitions of lands,voluntatily or involuntarily, including giving of mutual deeds,or
other obligations, with as wide powers as an individual owner in fee simple.
D. To sell either at public or private sale real and personal property
severally or in conjunction with other persons,and to consummate sale(s)by deed(s)
or other instrument(s)to the purchaser(s),conveying a fee simple title. No purchaser
shall be obligated to see to the application of the purchase money or to make inquiry
into the validity of any sale(s). The Executor and Trustee are authorized to execute,
acknowledge and deliver deeds,assignments,options or other writings as necessary
or convenient to any of the power conferred upon the Executor and Trustee.
E. To mortgage real estate, and to make leases of real estate.
F. To borrow money from any person,including the Executor or Trustee,
to pay indebtedness of mine or of my estate, expenses of administration or
inheritance, legacy, estate and other ta�ces, and to assign and pledge assets of my
estate or any Trust established by this Will.
G. To pay all costs, taxes, expenses and chazges in connection with the
administration of my estate or any Trust established under this Will.
4
tials
H. To make distributions of income and of princigal ta ttta praper
beneficiaries,during the administration of my estate,with or without cot�rt arder,in
such manner and in such aznouttts as the Executor deems prudent and appropriate.
I. To vote shares of stock which form a part of my estate or any Trust
established under this Will,and ta exetcise alt the powers incidant ta tfie ownership
of stock.
3. To�mite with other owners af property similar to property in my estate
to oarry out plans for the reorganizatian af any company whose secnrities fornt a part
of my astate.
K. To disclaim any interest in properry which would devotve ta me or my
estate by whatever means, inclucting but not 2imited to the following means: as
beneficiary undar a witl, as an appointee under the exercise of a power of
appointment, as a person entitled ta take by intestacy, as a donee of an inter vivos
transfer, and as a donee under a third-parry beneficiary conh�act.
L. To prepare, execute and file tax returns of any type requirad by
applicable law and ta make a1I taac elections au'thorized by law.
M. To employ custodians of praperty, investment or business advisors,
accauntants and attomeys as the Exeoutor or Trustee deems appropriate, and to
compensate these persons from assets of rny estate or trust, without afFecting the
compensation to which the Executor and Trustee ue entitled,
N. Ta divide any Trust created in this Will rnto two or rnore separate
Trusts so that inclusian ratio for purposes of the generation-skipping transfer tax shall
be either zezo or one, in order that an election under Section 2652(a)(3) of the
Internal Revenue Code may be made with respect to one of the separate Tmsts,or for
any otherreason.
5
'tials
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. n ;�,.5��e. '��r�a.a�.�.a.��ua'v . . `,.;:�.•�r,.� . .
_ . _
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.. _ . _ . . . T,�,
O. To allocate administrative expenses to income or to principal, as the
Executor or Trustee deems appropriate. However, no allocation to income shall be
made if the effect of the allocation is to cause a reduction in the amount of any estate
tax charitable deduction.
P. To make any adjushnent to basis authorized by law,including,but not
limited to increasing the basis of any property included in my estate,whether or not
passing under this Will, by allocating any amount by which the bases of assets may
be increased. The Executor shall be under no duty and shall not be required to
allocate basis increase exclusively,primazily,or at all to assets which pass as part of
my probate estate as opposed to other property for which a basis adjustment is
allowable. The Executor shall allocate basis increase equitably among those
beneficiazies receiving property as a result of my death,but shall not be liable to any
person, nor subject to removal or surchazge, for any reasonable allocation of basis
increase.
Q. To compromise claims.
R. To terminate any trust,if in the opinion of the Trustee,the expense of
administration of the trust is not justified. Upon termination, the trustee shall
distribute the ttust property to the person(s) then entitled to receive or have the
benefit of the income therefrom. If there is more than one current income
beneficiary,the Trustee shall distribute trust assets to the income beneficiaries in the
proportion in which they receive income,or if no proportion is designated,in equal
shazes to the income beneficiazies. T'his power may only be exercised by a Trustee
who is an independent Trustee, and this power shall be ineffective to the extent that
the effect of the power is to vest in any Trustee or beneficiary a general power of
appointment.
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To do all other acts in his or her judgment necessary or desirable for the proper azul
advantageaus management, investmant and distributian of the estate and"T'rusts estabiished under
this wilt.
ITEM iX: Survival. Any person who has died witivn thirty{30)days after my death,or
under such circwnstances that the order af our deaths cannot be established by proof, shall be
deemed to have predeceased me. Any person(other than myself�who has died ai the same time as
any beneficiary under this Witi, or in a common disaster with that beneficiary, or under such
circumstances that the arder af deaths cannot be estabiished by proaf, shali be deemed to have
predeceased that beneficiary.
iT'EM X: Trast Situs. The initial situs of each Trust created undsr ttus Will shail be the
county of my domicite at my death. The Trustee may determine, from time to time, to change the
situs of any Trust established under this Will. Hawever,no change in situs shalt ba effective until
written notice is provided to the living beneficiaries of the Trust.
ITEM Xi: Execators and Trustees. I rnaka the follawing pmvisions with respect to
Executors and Trustees:
A. I appoint my daughter, Colleen F. Viccaro, of Lemayne,
Pennsylvania, Ya be the Executrix of my Estate. In the avent that my daughter is
unable or refuses to serve as Executrix of my estate, I appoint my son Kevin A.
Reith,of Mechanieshurg, Pennsylvania,to serve as Executor af my estate.
B. I appoint my danghter, Cotleen F. Viccaro, of Lernoyna,
Pennsylvania,as Trustee of any trust herein created. Tn the event that my daughter is
unable or refuses ta serve as firustee of any trust herein created, I appoint my son
� Kevin A, Reith,of Mechanicsburg, Pennsytvania,to serve as Trustee.
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C. Each person serving as a sole Trustee shall have the power to appoint
a Ca-Tnastee. Each Trustee sha3i have the power to appoint his or her successor in
office.
D. Any Co-Trustee appointed by a Trustes may be remaved by that
Trustee. Each remava2 of a successar Trustee shall be in wririn$ and shall be filed
with the court in the jurisdiction which is the situs of the Trust. The written
instrument sha11 be signed by the person having the power to make the removai,
E. Each Trustee shati have tha power to designate a temporary Trustee by
an instrument isi writing delivered ta such temporary TzusEee. The temparary Trustee
shail serve as such onTy during the Iegal incapacity of the appointing Trustee, or,
during such periad of time as the appainting Trustee in writing designates,and upan
the expiration of that time, or at such time as the legal incapacity of the appainting
Trustee ceases,the appointing Trustea shall once again 6ecome the Trustee.
F. Each appaintrnent of a sucoessor Trustee shall be in writing and shall
be filed with the courk in the jurisdictian wtuch is the situs of the Trust. The written
insmiment shall be signed by the person having the power to make the appointment.
G. Any "I'rustee may delegate investment and related rnanagement
funciians to another Trustee, provided the other Trustee accepts the delegation in
writing. To the extent accep#ed, the delegating Trustee shall be relieved of
responsibility for the invastment decisians of the Tn�stee to whom inveshnent and
related management functions were delegated.
H. No Tnastee shall be responsible for the acts or omissions of any other
Trustee.
I. In the absence of acivaI knowtedge of a breach of trvst,or inforrnation
concerning a possible breach of trust that wouid cause a reasanable person ta inquire,
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a successor Trustee is under no duty to examine the accounts and records of any
predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is
not liable for any failure to seek redress for any act or omission of such predecessor,
shall have responsibility only for property which is actually delivered to the Trustee
by such predecessor and shall have all of the powers conferred upon a Trustee
hereunder.
J. The Executor and Trustee shall have the right to receive reasonable
compensation for services rendered and reimbursement for reasonable expenses.
K. No Executor or Trustee shall be liable or accountable for any loss that
may result from the good faith exercise of the authority granted in this Will.
L. The Executor and Trustee axe specifically relieved from the duty of
filing bond or entering security.
IN WITNESS WHEREOF,I have set my hand and seal to this,my Last Will and Testament,
consisting of this and the preceding eight(8)pages this�day of June 2009.
. �
yce E. Reith
SIGNED,SEALED,PUBLISHED and DECLARED by,Joyce E.Reith,the above named Testatrix,
as and for her Last Will and Testament,in the presence of us,who,at her request and in her presence,
and in the presence o each other,have hereunto subscribed our names as wimesses.
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ACICNOWLEDGEMENT
COMMONWF,ALTH OF PENNSYLVANIA
: ss:
COUNTY OF CUME3ERLAND .
We,JoyceE.Reith,-���-_-/��- -an�� r^��— Testatrix
and witnesses,respectively,whose names aze signed to the attached and foregoing inslrument,being
fust duly sworn,do hereby declaza to the undersigned authority that the Testatrix signed and executed
the instniment as her tast wiif and tiiat she had signed wiIlingly,and that she eicecuted it as her frea and
voluntazy act for the pwpose therein expressed, and that each af the witnesses, in the pzesence and
hearing of the Testatrix, signed the Will as witnesses and that to the best of lus/her knowledge the
Testatrix was at that time eighteen years of age or older, of sotznd mind and under na constraint or
undaeinfIuence.
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J Reith T
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Witnes
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w��,ess
Subscribed and swom to and acknowledged before me by Joyce E.Reeth, he Testatrix,and
subscri}:red and swom to �fore me by __�;t �-; tr�1e�..-��' and
��0��4,�5 witnesses,this��day�ot June 2009.
COHMQMWEAUtt tlF PENNSYIVANir+
NCiTAf2IAL SEA�� �- �J � f�� „�
LoriA. Backe�stoes-NotaryPublic /,f � �fyA �
Lower Allen Twp.,Cum6erland Counh; ��3iy Pt1>JTG
MY CQMMISSlON EXPIRES OCT.14�2GI�-, .
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