HomeMy WebLinkAbout09-04-13 (2) � Lsos61a143
RE�f-1500 EX,°,-,°, �'
OFFICIAL USE ONLV
PA Department of Revenue pennsylvania co�mvcoca Vear FileNUmber
Bureau of Individual7axes °E'""TME"'°'�""'E
PO BOX.280601 INHERITANCE TAX RETURN 21 13 0140
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social SecurRy Number Date of Death Date of Birth
12 05 2012 05 O1 1922
DecedenYs Last Name Suffix DecedenPs First Name MI
WARD RICHARD B
(If Applipble)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffiz 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
� t. Onginal Retum � 2. SupplemenGl ReWm � 3. Pe�mao tl2r 3e82m(Date of Death
� 4. LimREtl ESt2tE � qa. Fu1we IMerest Compranise � 5. FEtlEfal Es�a�e Tax RCtuftl REqUitEO
(tlate M tleaN efter 12-12A2)
� g Oecetlen[DieE Teatale � 7. pAe� �y irRain��a Livi�g Tmat 8. TOt81 NumbEf Of Sa18 D2POSit BO%e3
' (AflaMCopyo(Will) ( � ��T
� 9. LitigationProceedsReceived � 10.��?g"��!yj���.�De�bDealh � 7�.ElectiontotazuntlerSec.9113(A)
(Attach Schedule O)
CORRESPONDEN7-7M13 SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIEMt.SHOULD BE DIRECTED 70:
Name DY¢time Telepho e Nu �
��,> ��-t
LINDA J OLSEN 7��540 �,33�; `.�?
Q' =�;; �
�cC�T�OF V�ILLS�VSE',IDNLV
� .,,- ^.I — ' . . t...;r
` ,.
- r;: ' ,
First line of address � , .. '^ -
=J
2000 LINGLESTOWN ROAD -�; �.... '' -
-a; rv
Second line of address -� " ' �_, �;.,, �-�
SUITE 202 �� �'D -��
DATE FILED
Ciry or Post Office Spte ZIP Code
HARRISBURG PA 17110
_. CorrespondenPae-mailaddress: Iolsen�hazeneldeAaw.com ___
� � UnAer penalties of pe�ury,�dedare that I heve euami�ed Mis retum,indutlirp accompanying schedules and shtements,antl to the best of my knaMetlge antl belie/,
il is We,correcl antl complete.Declare6on of preparer other Man the pe�sonal representafive is based on ell information of which preparer has any knowletlge.
SIG ftE OF PERS N R PONSIBLE FOR F ING RETUkN DATE
� � Ciifforcl Allan Ward, Sr. 9—.�� �.3
ADDRES
460 E Mount Airv Rd Diilsbuw. PA 17019
SIG T F PREPAR OTF1E THAN REPRESEN�ATIVE DATE
„/ �, ����_ Llnda J. Olsen Esq. 9-.3 -/3
s
2000 Linglestown Rd. Harrisburg PA 17710
Side 1
� 150561�143 15D5610143 J
_
J 1505610243
REV-1500 EX
DecedenPs Social Security Number
oe�a�n'aNema: Ward, Richard B.
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2. 1� 655 . 7 3
3. Closely Held Corporetion,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Pereonal Property(Schedule E)............... 5. 15 , 569.20
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfere&Miscellaneous!�{�a,-Probate Property
(Schedule G) U SeDarate Billing Requested............ 7.
8. Tofal Gross Assets(total Lines 1 through 7)........................................................ 8. 17 �224 . 93
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 7 � 118 . 61
10. Debts of Decedent,Mortgage liabililies and Liens(Schedule I)............................ 10. 2$� 442 . 58
11. ToWI Deductions(total Lines 9 and 10)................................................................ 11. 30�$61 . 19
12. Net Value of Eshte(Line 8 minus Line 11).......................................................... �p. -13 , 336. 26
�3. Charitable and Govemmental Bequests/Sec 9113 Trusts for which
an elec[ion to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subjeet to Tax(Line 12 minus Line 13)............................................... 14. -13�336 . 2 6
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
trensfers under Sec.9176 15 0 . 00
(a)(12)X.00
16. Amount of Line 14 taxable 0 . 00 i6. 0 . 00
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collaterel rate X.15 0 . 0 0 1 e. 0 . 0 0
19. TAX DUE................................................................................................................ 19. O . OO
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. �
Side 2
� 1505610243 15U5610243 �
. _ _
REV-1500 EX Page 3 File Number 21-'13-0140
Decedent's Complete Address:
DECEDENT'S NAME
Ward, Richard B.
STREETADDRESS
1844 Sheepford Rd.
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
t. Tax Due(Page 2,Line 19) (1) 0.00
2. CredRs/Payments
A. Prior Payments
B. Discount 0.00
Total CredRs(A +B) (2) 0.00
3. Interest (3)
q. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2,Line 20 to roquest a rcfund
g. If Line 1 +Line 3 is greater than Line 2,enter the d'rfference. This is the TAX DUE. (5) �.00
Make Check Pa able 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 trensferred:............................................................................... ❑ ❑x
b. retain the right to designate who shall use the property transfened or its income:.................................. � �
c. retain a reversionary interest;or............................................................................................................... z
d. receive the pranise for life of edher payments,benefits or wre?............................................................ ❑:
2. If death occurred after Dec. 72, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑ �
3. Did decedent own an"in trust fo�' or payable upon death bank account or security at his or her death?....... ❑ �x
4. Did decedent own an individual retirement accounl,annuity,or other non-probate property which
contains a beneficiary designation9.................................................................................................................. ❑ �
IF THE ANSWER TO ANY OF THE ABOVE�UESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FIIE IT AS PART OF THE RETURN.
For dales of death on or after July 7,7994 and before Jan.1,1995,the fax rate imposed on the net value of transfers to or tor the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)J.
For dates of death on or aRer January 1,1995,the tax rate imposed on the net value of transfers lo or for the use ot lhe surviving spouse is 0 percent
[72 P.S.§9176(a)(1.1)(iip. The statute dces not exempt a transfer to a surviving spouse from tax,and the statutary requirements for disclosure of assets and
filing a tax retum are stlll apDlicabte even if Me surviving spouse is the only benefidary.
For dates ot death on or afler July 1,2000:
• The tax rete 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 naturel parent,an
adoptive parent,or a stepparent ot the ehild is 0 percent�72 P.S.§9116(a)(t.2)].
• The tax rate imposed on the net value of transfers to or for Me use of the decedenPs lineal benefidaries is 4.5 percent,ezcept as noted in[72 P.S.§9116(a)(1)�.
. The tax rate imposed on the net value of transkrs M or Tor the use oi the decedenPs siblings is 12 percent[72 P.S.§9716(a)(1.3)]. A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whather by blood or adoption.
Rev-160D EX+�6-88)
SCHEDULE B
STOCKS & BONDS
COMMONWE4LTIOFPENNSYLVRNIR
INMERILVIGE TPX flETURN �
RESIDEMOECEOEH�
ESTATE OF FILE NUMBER
Ward, Richard B. 21-13-0140
NI propeM1y�oiM1Y�b'�h�Ight M eunivonhip�wst M Wxlosetl on Schstluia i.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 LSI stock-34 shares�56.77/sh. 230.18
2 NCR Corp.-59.25 shares�524.06 1,425.55
TOTAL(Also enter on Line 2,Recapitulationl 1,655.73
Qf more space is needed,aCEi6onal pages ot the same size)
Copyright(c)2002 fortn software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.6-98)
R�v4608 E%+�11d0) �
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, 8� MISC.
DEPARTMENT OF REVENUE
INHERITANCETAXRETURN PERSONAL PROPERTY
RESIOENT�ECEDENT
ESTATE OF FILE NUMBER
Ward, Richard B. 21-13-0140
Iriclutle thep��¢�s N liligalion end�he Eate�he proceetls were received by ihe estale.
All proparly jo ntli yowmE wIM IM rly�t M survivonhip munt be tlbclossA on whs0ule F.
ITEM VAIUE AT DATE
NUMBER DESCRIPTION � OF DEATH
1 UnclaimedProperty-AT&Tdividends 7,075.24
2 M&T Bank Checking Acct.#88777952 1,639.50
3 M&T Bank Savings Acct.#015004208619005 1.447.46
4 Auto-1963 Chevy Impala--auto is not restored, has a small engine and is not inspected 5,000.00
5 Auto-1991 Ford truck-sold at auction 1.600.00
6 Auto-1993 Oldsmobile sedan 1,300.00
7 Tangible personal properly 3,567.00
TOTAL(Also enter on Line 5,Recapitulation) 15.569.20
(If more apace is neetle0,atltlRional pages of Me same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10)
REV-0577 EX+�70-09) �
pennsylvania SCHEDULE H
DEVARIMENT OF REVENUE FUNERAL EXPENSES AND
RESIDEMDEC ENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Ward Richard B. 21-13-0740
DecedenYs debts must be repoRed on Schedule I.
ITEM DESCRIPTION AMOUNT
q, FUNERAL EXPENSES:
See continuation schedule(s)attached 369.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State _ Zio
Year(s)Commission Paid
y, AttomeJS Fees Hazen Elder Law a,263.61
3. Family Exemption: (If decedenPs address is not the same as claimanPs,attach explanation)
Claimant
Street Address
CNy State Zio
Relationshio of Claimant to Decedent
a. Probate Fees Register of Wills 128.50
5. AcwuntanPs Fees Hamilton 8 Musser-2012 personal tax prep fees ��e•�
6. Tax Retum Preparer's Fees
7. Other Administretive Costs 2,159.00
See continuation schedule(s)attached
TOTAL(Also enter on line 9, RecapitulaUon) 7,118.61
Copyright(c)2009 fortn soflware onty The Ladcner Group,Inc. Fortn PA-1500 Schedule H(Rev. 10.09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Ward, Richard B. 21-13-0140
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expgnses
1 Myers&Burhig Funeral Home 389.00
H-A 389.00
Qther Administrative Costs
2 AAA-transfer of auto tides to beneficiary 192.00
3 Central Penn Business Joumal-estate advertisement 176.00
4 Cumberland Legal Journal--estate advertisement 75.00
5 HaaY's Auction-commission on sale of personal properly 7.716.00
H-87 2,159.00
Copyright(c)2002 fortn software only The Wckner Group, Inc. Fortri PA-7500 Schedule H(Rev.6-98)
Rev�1512 EX*(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENTOFREVENUE
INHEftITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ward, Richard B. 21-13-0140
Report Je64 iMUmA Oy ths tlxsMnl priw lo tlsaM Met nmelmtl unpaid at IM dab o1 daaN,Inclutlin9��mburaad msAfcal axpam�s.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Hazen Elder Law-med. planning 662.50
2 MST Bank personal accts. -service charge 74.00
3 Mellennium Pharmacy Systems(12/28N2) 854.93
4 Sareh A.Todd Memoriat Home 20,770.87
5 West Shore EMS-ambulance service 1.140.28
TOTAL�Also enter on Line 70,Recapitulation) 23,442.58
(H more space is neetle4 addkional pages ot Me same size)
Copyright(c)2008 form software only The Ladcner Group,Inc. Fortn PA-1500 Schedule I(Rev. 12-08)
REV-061�EX�(0740)
pennsylvania $CHEDULE J
DEPARTMENTOFREVENUE
INHERITANCE TAX RETUHN BENEFICIARIES
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Ward, Richard B. 21-13-0140
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSONfS1RECEIVINGPROPERTY DECEDENT �WOrds) ($$$)
I TAXABLE DISTRIBUTIONS [intlude outright spousal
distributions,and transfers
under Sec.91 t6 a 12
1 Ciifford Allan Ward,Sr. All of the
460 E Mount Airy Rd residue.
Dillaburg, PA 17079
Total
Enter dollar amounts for distribudona ahown above on lines 15 throu h 78 on Rev 1500 cover sheet as a ro riate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9173 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAI NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
Copyright(c)2010 form software onry The Lackner Group,Inc. Fortn PA-1500 Schedule J(Rev.01-10)
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
No. 2013- 00140 PA No. 21- 13- 0140
Estate Of: RICHARD B WARD
lFirsf,MidO/e,GasU
Late Of: LOWERALLENTOWNSH/P
CUMBERLAND COUNTY
Deceased
Social Security No: 204-03-3403
WHEREAS, on the 8th day of February 2013 an instrument dated
February lst 2007 was admitted to probate as the last will of
R/CHARD B WARD
fFirst,MitlOk,4atl
late of LOWER ALLEN TOWNSH/P, CUMBERLAND County,
who died on the 5th day of December 2012 and,
wHEREAS, a true copy of the will as pro.bated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUC'iH , Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
CL/FFORD ALLAN WARD SR
who has duly qualified as EXECUTOR(R/X/
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVAN/A.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 8th day of February 2013.
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**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
RICHARD B. WARD
I, RICHARD B. WARD, now domiciled in Cumberland County, Pennsylvania, declare
�:
this to be my Last Will and Testament. I revoke all other wills and c�i�ls that�ma��e
�
po � rn � o
previously made. n N � � m rn
S
O O
C') O � � � 'TI �
Article I � � co � m,
W fn 0>�S', :
My just debts and expenses of my last illness, funeral, and admmistration�6�f my es�!'2te '
shall be paid by my Executor from the principal of my residuary estate as soon as practicable
after my death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but
not including any generation skipping tax) payable by reason of my death shall be paid out of
and be charged generally against the principal of my residaary estate without reimbursement
from any person. This provision is not a waiver of any right which my Executor has to claim
reimbursement for any such taxes which become payable as the result of any property over
which I have the power of appointment.
Article III
I give, devise and bequeath my tangible personal property in accordance with any
memorandum I have handwritten or signed, located with my wil( or with my valuable papers and
found within 30 days of the probate of my will. Gifts may only be to persons who survive me or
to organizations which exist at my death, and if there is a conflict, the memorandum having the
latest date shall govem. To the extent no such memorandum is found, or all of my tangible
personal property is not disposed of pursuant thereto, my tangible personal property shall be
added to my residuary estate and pass under Article IV hereof.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to my son, CLIFFORD ALLAN WARD, SR, of York
County, Pennsylvania. In the event that CLIFFORD ALLAN WARD, SR. predeceases me or
fails to survive me by thirty (30) days, I give, devise, and bequeath the rest, residue and
remainder of my estate, of whatsoever nature and wheresoever situate to my daughter-in-law,
PATRICIA A. WARD, of York County, Pennsylvania,per stirpes.
Article V
I nominate, constitute and appoint my son, CLIFFORD ALLAN WARD, SR., as
Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to
act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my daughter-
in-law, PATRICIA A. WARD, as successor Executrix of my Last Will and Testament. I direct
that my Executor or successor Executrix be permitted to serve without bond. In addition to those
2
powers granted by law, I grant them power to distribute in cash or in kind, in like or in unlike
shazes, and to file any qualified disclaimer I could have filed if living. My Executor or successor
Executrix shall receive reasonable compensation for services rendered to my estate.
Article VI
In addition to the powers conferred by law, I authorize my Executor and successor
Executrix, in his/her absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regazd to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any
beneficiary,
(� to file any federal income tax return for any year for which I have not filed such
retum prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of
any such property,
(h) to employ any attomey, investment advisor, or other agent deemed necessary by
my Executor or successor Executrix; and to pay from my estate reasonable compensation for all
their services,
3
(i) to conduct alone or with others, any business in which I am engaged in, or have
an interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of
fees in effect while their services are performed.
IN WITNESS WHEREOF, I, RICHARD B. WARD, hereby set my hand to this my Last
Will and Testament, on FCp � � , 2007, at Harrisburg, Pennsylvania.
`�� � � ��
CHARD�RD
In our presence, the above-named RICHARD B. WARD signed this and declazed this to
be his Last Wiil and Testament and now at his request, in his presence, and in the presence of
each other, we sign as witnesses.
Name Address
,� �. �f� 2000 Linglestown Rd.. Suite 202. Harrisburg. PA 17110
� 2000 Linglestown Rd., Suite 202. Harrisburg, PA 17110
/
4
I, RICHARD B. WARD, Testator, who signed the foregoing instrument, having been
duly qualified according to law, acknowledge that I signed and executed this instrument as my
Will, and that I signed it willingly as my free and voluntary act for the purposes therein
expressed.
Sworn to or affirmed and
Acknowledged before me by
RICH B. WARD, the Testator
Ori /u , 2007.
� � � ✓�-��
Not y Pu li ICHAR B W RD
con,naoNw�u.'rw oe wrrsnv.wu
►�db �x�omy wni�c
�.+r°�co�°°��P+�°� �. 2 �o
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for
the purposes therein expressed; that each of us in his sight and hearing signed the Will as
witnesses, and that to the best of our knowledge, that he was at that rime eighteen (18) years or
more of age,of sound mind, and under no constraint or undue influence.
Sworn to or affiixned and
Subscribed to before me /� [�
bY �l ' . � ,' �����P.�vL "/'/ . /'[�.,�
and � Witness
witn ses, on / , 2007.
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wa'iess
(lj��a.,.�
No P lic
co�,u�oNwFai.� o� e snv
NdAid Sal
Mcidb F, H�a�, PCuwblincty
My Co��Oe�� Z3, 2010
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IRREVOCABLE TRUST AGREEMENT
WARD IRREVOCABLE
GRANTOR TRUST
RICHARD B. WARD,
Settlor
and
CLIFFORD ALLAN WARD, SR,
Trustee
Law OJfrce ojMariel[e F. Hazen
2000Linglestown Road,Suite 202,Harrisburg,PA 17110
717 540-4332
ARTICLE 2
IRREVOCABILITY OF TRUST
2A1. IRREVOCABILITY OF TRUST
This is an Irrevocable Trust. This Trust cannot in any way be revoked by the Settlor. The
Settlor hereby expressly acknowledges that the Settlor shall not have any right or power, either
alone or in conjunction with others, or in any capacity whatsoever, to alter, amend, modify,
revoke, or ternunate this Trust or any of the terms of this Trust Agreement in whole or in part, or
otherwise to cause any of the principal of the Trust to be paid to or otherwise revert to the Settlor
or to any spouse of the Settlor or to the Settlor's estate or to the estate of any spouse of the
Settlor, or to the creditors of the Settlor or any spouse of the Settlor or the creditors of their
estates.
ARTICLE 3
DISTRIBUTIONS BY THE TRUSTEE WHILE SETTLOR IS LIVING
3.01. NET INCOME TO SETTLOR
While the Settlor is living, the Trustee shall pay to or apply for the benefit of the Settlor, in
quarterly or such other convenient and reasonable installments as the Settlor shall require, all of
the net income &om the Tn�st Estate, unless otherwise directed by the Settlor. Capital gains shall
not be treated as income for purposes of distribution and are not distributable to the Settlor and
must be retained by the Trust.
ARTICLE 4
MANAGEMENT OF TRUST UPON DEATH OF SETTLOR
4.01. DISPOSITION OF TRUST ESTATE UPON THE DEATH OF THE
SETTLOR
Upon the death of the Settlor, the Trustee shall distribute all of the principal and
accumulated inwme of the Trust Estate to my son, CLIFFORD ALLAN WARD, SR, of York
County, Pennsylvania,per stirpes. In the event that CLIFFORD ALLAN WARD, SR
predeceases me or fails to survive me by thirty (30) days, I give, devise, and bequeath the rest,
residue and remainder of my estate, of whatsoever nature and wheresoever situate to my
daughter-in-law, PATRICIA A. WARD, of York County, Pennsylvania,per stirpes.
In the event that any of the Settlopr's natural and/or adopted children are not living at the
time of distribution, then his or her shaze of the Trust Estate sha11 be paid to those of his or her
children who are living at the time of distribution.
_ _
The Trustee shall not be required to see ta the application of any funds paid or appl'aed in any
of the aforementioned ways and tke reoeipt of the payee shall be full acquittance of the Tn�stee.
The decision of the Trustee with regard to the selection of which of the aforemendoned methods
shoutd be used in making payments shall be conclusive and binding on all parties ooncerned.
5.02. CONFLICTING CLAIMS
Whenever there aze conflicting claizns as to the person enritled to any payment ar distribution
frorn the Trust Estate, the Tntstee may in the Trustee's discretran withhold, without the payment
of interest, all or any part of any disputed payment or distribution unti] the matter has been
adjudicated and final jndgmsnt entered by an appropriate court.
5.03. SPENDTHItIFT PROVISIdNS
No beneficiary or remainderman af any interest in any trust created by this instrument shall
have any right to alienate,encumber,or hypothecate his or her interest in the principai or income
of the Trust in any manner, nor shall any in#erest af any benefioiary or remaindez�man be subj�f
to claims of his or her creditors or liable to attachment, execudon, or other process of law. This
article shatl not restrict the exercise of any power of appaintment specified in this Tn�st
Ag�emen#.
5.04. PHOTQCOPIES
Photocopies of this Tmst Agreernent shall have the same force and effect as the original and
shall be accepted by any party as being af the same force and effect as the original.
5.05. GRAN�'OR TTt[JST
It is the Settlar's intention that this trust be canstrued as a "grantor trusY' under tlie Tnternal
Revenue Code § 67'I(a). All income shali be taxable to the Settlor, whether distributed ar
accutnulaYcd by the trust�
5.06. TRUSTEE'S CONTINGENT POWERS
If there is a change in relevant federai or state laws, rules, ar policies concerning Incorne-
Only Trusts, then the Trustee is instructed ta administer and distribute the Trust assets and
income according to such revised laws, zvles, and polieies, unless such change is more restrictive
than cuixent law and if this Trust Agreement wauld be sxempt :&om such changa. The Tn�stee is
authorized to amend this Tnr,st document to conform with changes rnade, subsequent to the
execution of this Trust, in federa! or state laws, rules, regulations, or policies, to effect the
purpvse of#tris Tn�st, if this Trust is not grandfazhered from such changes, ar to make the Trust
comply with interpretataons of federal or state law sa that Settlor's eligibility for Medicaid
benefits is preserved. However, in no event may any gayment af the principal of Yha trust be
msde to ar far the benefit af either the Settlar or anq spause of the Settlor ar to the Settlor's
estate or to the estate of any spouse of the Settlqr or to the creditors of the Settlor or any spousc
lazge portion of the Trust property, and to retain any such property or notes as if they had been an
original part of the estate or trust.
h. To exercise, respecting securities held by the Trust Estate, all the rights, powers, and
privileges of an owner, including, without limitation, the power to vote, give proxies, and to pay
assessments and other sums deemed by the Trustee to be necessary for the protection of the Trust
Estate.
i. To continue and operate, to sell or to liquidate, as the Trustee deems advisable, at the risk of
the Trust Estate, any business or partnership interests received by the Trust Estate.
j. To sell for cash or on defeaed payments at public or private sale, to exchange and to convey
any property of the Trust Estate.
k. On any division of the Trust Estate into separate shares or hvsts, to apportion and allocate the
assets of the Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided
interests in the manner deemed advisable in the discretion of the Trustee. After any division of
the Trust Estate, the Trustee may make joint investments with funds from some or all of the
several shares or Trusts, but the Trustee shall keep separate accounts for each share or hust.
1. To abandon any Trust asset or interest therein in the discretion of the Trustee.
m. To grant an option involving disposition of a Trust asset and to take an option for the
acquisidon of any asset by the Tnist Estate.
n. To lease any real or personal property of the Trust for any purpose for terms within or
extending beyond the duration of the Trust.
o. To manage, control, improve, and repair real and personai property belonging to the Trust
Estate.
p. To employ attorneys, investment advisers, accountants, brokers, tax specialists, and any other
Agent deemed appropriate in the discretion of the Trustee, including persons associated with or
employed by any Trustee, and to pay from the Trust Estate reasonable compensation for all
services performed by any of them.
q. To borrow money for any Trust purpose from any person, firm, or corporation, including one
acting as a Tnistee hereunder, on the terms and conditions deemed appropriate by the Trustee
and to obligate Trust assets for repayment; to encumber the Trust or any property thereof by
mortgage, deed of trust or otherwise, using whatever procedures to consummate the transaction
deemed advisable by the Trustee; and to replace, renew, and extend any encumbrance and to pay
any loans or other obligations of the Trust deemed advisable by the Tn�stee.
r. To procure and carry at the expense of the Tnist insurance of the kinds; forms, and amounts
deemed advisable by the Tn�stee against any hazazd.
s. To compromise, submit to azbitration, release with or without consideration, or otherwise
acljust clairns in favor of or against hust; to commence or defend litigation affecting the Tnut or
. _
f. For all purposes hereunder, the word "property" shall be deemed ta incInde real and
personal property and any interest of any kind in any real or personal property; and the word
"give" shat! be taken to inclade the words "devise" and "i�ueath" wherever agpropriate in
order to effectuate the transfer of real ar persona2 properry.
g. Far alI purposes hereunder, the terms "Personal Representatives,>' "Committee
Members,""Trustees,""Guardians,""Agents,"and"Fiduciaries," and the singulazs thereof, sha11
apply, respectively, ta those who are then entitled and qualified to act as such, whether ariginally
appointed, rernaining, substituted, or succeetting. T'he term "corgorate Trustee," if used herein,
sha11 mean a corparation thmt is in the business af actzng as a Fiduciary and is duly anthorized
under the law af the situs of the Trust to serve as Trustaa.
h. The Trustee shalt have the power, in the Trustee's discretion, to select assets tcr be so2d
by the Trust Estate for the payment of debts, and taxes in a manner that will minirnize the
recognition of gain for federal income tax pur�ses. The Tnisttee shail have the right ta eacercise
any optians and eleetians under the taac taws appliaabie to the Ttvst Estate as the Tcustee
deterntines should be made. Na compensa6on adjustments between income and principal shall
be made even though the eleciions map affect the iaterests of the benefioiaries. The action of the
Troste� with respect ta options and elections made shall be conclvsive and binding upon alI
benefieiaries.
i. There sha12 be no duty on the Tnzstee to pay or see ta the paymen#of any premiums on
any p�alicies of life inswance or to take any stsps to keep thern in forca, until such time as the
Trustee holds Litle to any insurance policies hereunder as a gart of the corpus of any Tntst Estate.
The Tn�stee furthermore assumes na responsibility with respect to the validity or enforceability
of said policias. However, as saan as practicable after receiving natice o£the death of the insured
under any of such policies, the Trustee sha11 proceed to collect all amounts payabie thereunder.
�e 1"n�stee shall have futl and complete authority to colleet and receive sny and atl such
amoun#s and its receipt therefor shall be a full and complete acquittance to any insurer ar payor,
who shall be under no obligation to see to the proper application thereof by the Trtzstee.
j. Notwzthstanding anything ta the contrary, no Trust hereunder sha11 extend beyond
twenty-one (21) years after the death of the last stuvivor of the Settlor and those chiidren and
graadchildren of the Settlor who aze living at the date of the Settlor's death. At the expiration of
that period, the Trustee shall distribute the remaining portion of any Trust pmperty to the
benefioiaries entitled to income at that rime, grovided, however, that in no event tnay any
distribu6oas of principal be madc ta ar for the benefit af either the Settlor ar azty spouse of the
Settlor or to the Settlor's estate or to the estate of any spouse of the SeYtlar or to the creditors of
the Settlor or any spouse of ihe Setttor or the creditors af their estates.
Ik. The Trustee shall render an account of the administradan of the trvst ta the ihen-living
adult income beneficiaries and adult rern�inderman on request by any adult incame beneficiary
ur adult remaindermaa, and the approval thereof by the living adult beneficiaries and
remainderman shall be conclusively binding on all partaes in interest under this Agreemenk The
aforementioned mdult beneficiaries or adult remaindermaa, as the aase may be, shatl be
conolusivety presumed to have appraved ea�h such account unless he, she, or they fite written
exceptians thereto with the Trustee within thiriy (30) days aftar the receipt af each account.
__ _ . __ _ _
ARTICLE 9
REALTY TRANSFER TAX
9.01. REALTY TRANSFER TAX EXCLUSION
Other provisions of this Trust Agreement notwithstanding, in the event that real estate is
transferred to the Trust by the Settlor, no distributions of the principal, income, or other assets of
this Trust shall ever be made from the Trust to any persons who would fail to meet the
requirements necessazy to exclude the transfer of real estate to this Trust from realty h�ansfer
taxation under the Section 8102-C3 of the Pennsylvania Realty Transfer Ta�c Act (72 P.S.
§ 8102-C3) as that law is in ef�'ect at the time of the transfer of the real estate interest to the
Trust.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this�day of
February, 2007.
Witness:
i"�rYJn � - . �� �� �_ !�_� y/�G�
�7�Jd" R chard B. Warc�
COMMONWEALTH OF PENNSYLVANIA .
. SS
COUNTY OF DAUPHIN� :
ON THIS, the _� day of_�f�� , 2007, before me, the undersigned
officer, personally appeazed RICHARD B. WARD known to me or satisfactorily proven to be
the person whose name is subscribed to the within instrument, and acknowledged the execution
of same for the purpose therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and seal.
TH OF
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499 Mimhell Road,Millsboro,DE 19966 Adjustment Services L,7 L-��+`^w,%:o-'�w� ��.1 �-+'��-✓
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Phoce 888-502-0349
F ax (302)934-2955
Febmary 13,2013
Hazen Elder Law
2000 Linglestown Road, Suite 202
Harrisburg, PA 17110
Re: Estate of Riohard B.Ward
Social Security: 204-03-3403
Date of Death:Jarmary°26;2fT}3
Dear Sir or Madam:
Per your inquiry on Februazy 7,2013,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
I. Type ofAccount CheckrngAccouM
AccountNumber 88777952
Ownership(Nmnes oJJ ClBord A. Wrod(POA)
Riduvd B. Ward
Openireg Date OS/28/1964
BalanceonDateofDer#h 51,639.50
Accrued Interest $ ,00
_ __._ _._
To(al $1,639.50
�
2. Type ojAccmmt Savirigs Account
AccountNumber 15004208619005
Ownership(Nmnes on Clifford A. Wmd(POA)
Richm�dB. Ward
Openi�Date 03/31/1993
Balance on Date ofDeath $1,447.44
Accrued Interest $ .Ol
_.._ _ . _._..._.
Tota! $l,447.45
�L\
Dzt e : Q�4-26-201.s
www. haars. com HpAR' S AUCTION 717-43�-8246
Settlement CLIFF WARD F'age: 8
Selier: 1460
460 E. MT pIRY RD
DBG GR 17019
Item llescription Price Qty Total
--------------------------------------------------------------------------------
— NORMpN ROCKWELL F�LATES — 1� 1 5. @Q�
— Pox lot — baking pans — 1 15. Q0
mugs
— TOYS 1 1. 0Q
— Pox lot — bowls — dishes — 1 2. 0�
baskets
— RRROMETER 1 1. @0
— Flatware 1 6. 0a
— Toys — g�mes 1 8. @Q
— CAMERA 1 1�. 0Q
— Dishes cups — 1 15. 0@
— ROOKS LOT 1 10, 00
— MISC VINTAGE KITG.HEN LOT 1 4. 00
— SOUTH�'ARK TV TALKER 1 1. 00
— HARBIE DOLLS 1 5. 00
— MOVIE MONSTER MODELS 1 10. 05
— GLASS LOT 1 5. 0Q�
— FLATWARE COLLECTION 1 11. �Q�
— PLUE GLA5S BOTTLES — 2 — R5 1 7. 00
IS
— TRAIN 1 1. fi0
— MISC POOK END LOT 1 1. 00
— BALL GLOVES — 2 1 1. Q�0
— MISC LOT i 1. 00
— CERAMIC CHRISTMAS TREES 1 s2. 00
— ZEIVITH 1 �5. 0�
Items: 314 Amount : 3, 567. Q�Q
Comnission at 40. �0Q�X 1, 426. 8Q�
SUR C:HG 10. 4�@
Less adjustments : —1, 436. 8a
Net due to seller: 2, 13@. 20
www. haars. con HAAR' S AUCTION 717-432-8246
�__
2G �---�
,
Date : �4-�6-2013
www. haars. com HAF1R' S RUCTIdN 717-432-&246
Settlement CLIFF WARD ���- F�age : 1
Seller: 14 "�
460 E. MT AIRY RD
DPG PR 17019 �
('�'�� �'��
Ttem Description Rri e Qty Total �
-----------------------------------------------------
- -- --- ------ ---
- 199s oldsmobile `� ,l� 1 1, 300. @0 l
- 1991 ford pick-t�p 1 1, 60 . 00
Items: 2 Amount : 2, 90Q�. QQ�
0. �0
Commission at iQ�. @00X e9@. 04�
Less adjustments : -29�. 50
Plet due to seller: 2, 61rb. s4�
www. haars. com HAAR� S AUCTIOPI 717-43�-8246
� �_�
� �� LFIw Eatate P[anning • E[derGam • Special Needs P[anning
200d Lingtestown Road tEC:{717)5�164332
Suite 202 Fn�c: (717)54(W313
Harris6urg,PA 17110 www.HazenElderLaw.com
Septernber 3, 2013
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Register af Wills R; � �' � =-
Cumberland County Courthouse r � ,
Qne Courthouse Squaze " < > : ; �4'
, �_
Carfisle, PA 17013 � i,} _> _��
2-, �-.. . ::":;
L'.J N �. .. ,;,;.,
Re: Estate of Richard B. Ward :�, -� � - ,..
,�.. c� w�
File Na.: 21-13-0140 �- cz.-, -�
Inl�eritance Tax Return
To: The Register af Wiils:
Enclosed for filing please find the original and one copy af the above-referenced
Inheritance Tas Return and Inventory, a2ong with a copy of the first page of the
Tnheritance Ta�c Return. Please date stamp the first page of the return and a copy of the
Inventory and return them to my office in the enclosad self-addressed envetape.
Also enclpsed is a check far the filing fee in the amount of$3q.00.
If yau have any ques#ions ar require any additional informatian, please do not
hesitate ta contact me.
� Sincerely,
l�� ��5 &c.�
Corinne �ggers Woodhouse
Faralegal
Enclosures
cc: Clifford A. Ward
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