HomeMy WebLinkAbout09-03-13 (3) D
1505610105
REV-1500 EX(e2-12)(FI)11!(/
enn'ssyLvanfa OFFICIAL USE ONLY
Bu Department of Revenue p.,.�.> County Code Year File Number
Bureau of IndiNdualTaxes INHERITANCE TAX RETURN r' j' l q / Q 6�
PO BOX 28o6o1 II /� I h�
Harrisburo PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
L0 37-_Z2537 —� 09-01-2012 11-06-1950_
Decedent's Last Name Suffix Decedent's First Name MI
Westermeier —� Richard —�
(If Applicable)Enter Surviving Spouse's Information Below
(Spouses Last Name _ ISuffix Spouse's First Name MI
1 __1 I C LJ
Spouse's Social Security Number
T � THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
OD 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate O 4a.Future Interest Compromise(dale of O 5. Federal Estate Tax Return Required
death after 12-12.82)
O 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule 0)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
`Linda A. Cl0tfelter, Esq 717-796-1930
REGISTER(S!SVILLS US58NLY
O w ;:0 "1
m
First Line of_Address b 5 r—,Address
5021 E. Trindle Road a r
zrn corn
w
Second Line of Address 7.S a
Suite 100 c';) o 3
City or Post Office I State ZIP Code O C DATE F(ED_ f
I
Mechanicsburg PA 17050 n !
- - - -- - - - %rip �I
Cones ndent's e-mail address:
Under altles of perjury,I re that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
It is coned and m t .Declaration of preparer other than the personal representative is based an all information of which preperer has any knowledge.
I g OF R PONSI LE FOR I ETURN � DATE
D RESS
6470 Utley Road,Akron, NY 14001
PSI&NATURE OF P PARE THER THAN REPRESENTATIVE DATE
a
DRESS
021 E. Trindle Road, S&100, Mechanicsburg, PA 17050
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
2V
_! 1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: RICHARD J. WESTERMEIER 063-44-2537
RECAPITULATION _
1. Real Estate(Schedule A). ............................................ 1.1 222,215.00
2. Stocks and Bonds(Schedule B) ....................................... 2. 0
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 1 0
4. Mortgages and Notes Receivable(Schedule D)........................... 4.' 0 1
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. i 83,371.13
f--
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6.! 0
7. InterAtivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7.1 237,271.65
8. Total Gross Assets(total Lines 1 through 7)............................. 8.1 542,857.78
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 34,315.84
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 236,046.81
11. Total Deductions(total Lines 9 and 10)................................. 11. 270,362.65
12. Net Value of Estate(IJne 8 minus Line 11) .............................. 12. 272,495.13 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) ........................ 13. 0 i
14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 272,495.13 j
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0_ 0 15.1 0
16. Amount of Line 14 taxable
at lineal rate X.0 45 272,495.16 16. 12,262.28
17. Amount of Line 14 taxable 0 f
at sibling rate X.12 0 17.
18. Amount of Line 14 taxable
at collateral rate X.15 0 18. 0
19. TAX DUE ......................................................... 19. 12,262.28
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
L 1505610205 1505610205
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENTS NAME
Richard J. Westermeier
- — — ---
STREETADDRESS.-- . .....__._ _ ._._.... . .._. . _-...�_.__—__.___._..._....._
31 Devonshire Square
CITY STATE i-ZJF-
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 12,262.28
2.- CredftsrPayments
A.Prior Payments 0
B.Discount 0
Total Credits(A+B) (2) 0
3. Interest
(3) 92.50
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT.
Fill In oval on Page 2,Line 20 to request a refund. (4) 0
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 12,354.78
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.......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income............................................ ❑
c. retain a reversionary interest.............................................................................................................................. ❑
d. receive the promise for life of either payments,benefits or pre?...................................................................... ❑ 0
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ 0
3. Did decedent own an'in trust for'or payable-upon-death bank account or security at his or her death?.............. ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ........................................................................................................................ 0 ❑
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 after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the survivi ng spouse
is 3 percent[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
fling a tax return are still applicable even If the surviving spouse is the only benefidary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in(72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[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 with the decedent,whether by blood or adoption.
REV-1502 EX+ (12-12) -
pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAU RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RICHARD J.WESTERMEIER 21-12-1006
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property -
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. -
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold. .,
TEEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
- NUMBER - ' OF DEATH -
DESCRIPTION
1.
'Personal Residence of Decedent 222,215.00
r�
(`—----�I 31 Devonshire Square,Mechanicsburg,PA 17055
Tax Parcel ID 10-19-1604-347,Deed Book Reference:00251-02609
Sold May 31,2013 to third party for$240,000.00(See HUD 1 attached)
See Schedule I(two mortgages when sold):CiUModgage,Inc.$171,202.87 and
CitiBank$35,870.08
k { Sellers Costs to close$17,785.00
Sales Price$240,000.00 minus Costs of$17,785.00=$222,215.00
Actual Proceeds after Loans and Expenses Paid$16,387,43
1
1 i
I�..r•� n I ,
f
1
1 ,
1 I
s TOTAL(Also enter on Line 1, Recapitulation.) ; 222,215.00
• If more space Is needed,use additional sheets of paper of the same size.
rnk � CMS Approval No.25020265
A Settlement Statement(HUD-1)
,
8, Typo of Loan
/,a FHA 2.Q RHS 3.0Caw Uakrs 6. Fie Number: ]. Loan Number, 8. MMgape lnawa+tm Casa NUmbm:
4,(3 VA 5.0 Ca ,me, 10.$1.002 . 123$31
C. Note: TMs form bsArn/shodlegWyouodoromonldaduelsefEbment cows AmnuMSpaM fo andbYNa sertemaM eBeM ere shown.
• Items meMd"(P.o.el•werc PaiC OUrslfe rM dasig:tlroYaro&wwn here fw hrwmefbnal{Wr7pses acrd ere nw iWUOVdh pro Mte4s .
• D. NamasndAddreaofBorrow . P NameardAtimmo[Seier: F,Name arMMOressd!.ender:
Sara R.Nw49lry.Trust" Edateaf Richard J. Meridian Sank ,
' 31 Omenshke Square WeAenneler 920 Gbmantown Pke,Suke 102
Merhanicsburp.8417050 Rymouth Meetig,PA 19462
G Pmpmty L=oon: H. SeMbmentAOant: I. Settlement Dale: +
31 Delonshke Square Midstatenbsbad Company
Meclumlo Mtrp,PA IMI) 2331 Market Seem MAY31,2013
Combwiad County,Pwmefavima CWnp Hi,PA 17011 Ph. (717}7934383
macro of Seff-Mend'
+ - 2331 Market Shad
Comp Hi,PA 17011
J. Summary of Sonnwofs transaction N. Summary of Sollofs tMasaatlon
100. G MAmwmt Due from 8wnamr: 400. Gr=Aff unt OusWSeW: �-
101. Contmocalesprix I 240A00.00 401.Contract ales Price {
102. Personal property 402. Per lixoperty. "
103. Settlement ChwRes to Schemer Uno 1400 - 10.544.07 403. .�__... _... ._.�
104. 404.
105. 1 405.
Ad ustmanta for Hems paid by Seller in advance Adjustments for Hama pald It Seger m advance
106. C pwn Taxes to 406.Ck own Tales to
f 107. County Toe's OU31/13 m 01101/14 421.82 407.Count Tams 05131/13 l0 01A 114 4214:
108. Stlwd Takes O9G1/13 to 07/01/13 218.13 408.School Tams 05/31/13 b 0]AtA3 2181;
109.Seww/Roluse 2nd M 0531/13 to 07MI113 52.821 409.SO+a/Rehmo 2nd Qtr.05!31113 m 07)(71113 52.8:
140. HQ4 C7UM 2M W.tlY31ft3bO8a}t113 852.$1 4t0.H -DW 2nd Ofr.0531713 t0 1713 552.61
/1. 411.
112. 412.
120.Gross Amount Duo from Borrower 251,789.45 420.Gross Amount Ove to Sailor 241,245.31
200. Amounts Paid by or in Behalf of Borrower 500.Reductions in Amount Due Sailor,
201, Depostt wearmt mom SOOO.00 501, EzCess sea bdtrudbrt
202 Prh I amount of new loans 192,000-03 502. Settlement cha es to Scbr Lira 1400 28.085.0!
203. E-ftft at ms)taken sablect to 603. C4sft ban(s) When subject to
204. 504,Payoff Fkd Niortgate to GSEh4a tCage.In c/8080t6 171,202.81
205. S05.pawff SemrM Mat foe nkR709435792 35870.0E
206. 506.
207. 507. b d'eb.as
208. 508.
209. Selto Asathl 500.00 508.Salter Asist 500.0[
M uatmanu for Hama un atdb Sd1ar M'uelments for Rems..peld b Seller
210.Cityr1pom Tams to 518.Ciffacan Tama to
` 211. Coup Tama to 511.Coup Tams W
e
M. School Tench In 51257ra01Tams to
213. 513.
214. 514.
215. 615.
216. 516.
217. 517 I
218. 518.
219. 519, `
220.Total Paid bythoriformuner 19]500.00 528.Tout Reduction Amount bue Sailer 235.657.9°
300, Cash at Settlement fmmRo Borrower 600. Cash at satuomant toffmm Seller
301. Gross mmaunl due from 80rroaw(kno 120 251 789.0.5 601. Grass amount duo la Selw Mo 420 1 241245.3E
302. Lea OMMI paid byft Ommuoir its 220 ( 197,600.00) 602 Lm,eaudims due Selw line 520 ( 235,657.9!
305. Cash M From ❑ To Botmwar _ • 54.289.45 603,Casco [-'To E] From Seller 5567.43
e asedh t a il
The undersigned hereby ackomwiedo recp of f completed dopy of Uk 5fatw1Mn18 any attachments rdarrad to mareh
Swrower Som R.NoaSloy.Trusfcc Seller EsmtedRichard J.Westeme4w
BY SY
a
, • n hm.WM11dWMeanlaYV�pk�OValwea/XnIW.Nem VnYl��awlwat�GaPMM�mmYa[r q�Malf fFVQ<Po.4Jf re� eenf3MMV Nrwe~wYC�rlp�Mmx'm1 errgMrdenel
P0.f f,
. Papa 1 of 3 HUD-'
(NEAGLEY,,SARAPFDHO$1A026
L Settlement Charges -
700.Total Real Estate Broker FM S 14,400.00 Pbid Fmn Patl Frtm
DA4*0 ofCwrantsfol POD 700 asfoliwr Baru.a's &57510
701,S 7200 00 is Cesh"2113eaftySapkes Fwds at Fuxh e:
702 E i to PRUDENTIAL THWPSON WOOD SHllare,a Sc4Uenet
703.Comm aM at statement 14400 a
704.6991pigIl convnisalon to CentuN 21 Realty E
705.Broker Fee to Pnafenbal Thonaoon Wood Real EltSto 300.00
600.Rama bloin miction w(th Loan
807.Qa ktatan Uar a S 669.01) ifrm GFE 41
B02.Yaw wadi or dra paFb)far the Htndfic W.tmd rato Hxrsen E from WE 02 mFr .
603.Your as es or Fawn mar Irom GFE# 669.00
804, aWtce to Ate" firm GFE#3) 450.00
805.Cma Repant t0 Credit PArs from GFE#3 9.00
WS.Tax$&,to to hom GFE#3
607.F11od oenlllr2UCn to Cw hom GFE 43 13.50 -
808. them GFE#3
809. rren GFE#3
810. lfkmn GFE 03
811. (tram GFE 03
800.Remo Required by Lender to Be Paid In Advance
901.Daly Interns charoes hom 05191/13 to 06101/13 1 $19.068480/11 from CFE#10
902.Mortgage lr w amimn tar msnthsto from GFE#3
H Fxna for 1.0mciproto SUVVFerm Jna- hom #1 5.
fr
90. (from GFE#11)
1000,Ros4lYea Deposited with Lendar
7001.Ir"depost for r�.wowaccount {Apn GFE#9 327850
1W2.Hamcpmar'a i»wenca 4, monllri $ M per nonih 66.32 -
IM3. ms b
7!104. tam S 2809.40 - -
a es .4
Igm the
10W. months @ f Per month 5 --
1007. monlns 0 E month S
1005. $
4 1009. ,tE�ow t - S 380.78
fOO.TRte hargea - -
1101, iith aoricx endkMa'StBe InSVmnce hom GFE#4 1740.00 40.00
1102 v4 a E
M n 2 240.QO
"
1 (4b at n
1105. imil S
ii W. Owner's tW policy E1a1 S 240000.00
1107, of ling 1001 IW inwranoo amian to laiddate AbWw Conumin 1,608.00 -
1108. Urls wRees porUm of the WWI due Insurance prornium to Misstate Abstract Com pany Inaumnon Am S 192.00 :.
1109. S
1110. S
1111. E
1112. S
1113. $
1200.Gommment Recording and Tmnsfer Charges
1201.Govem ernr "mm to Recorder of 064Vl OMM ffrom GFE 07 100.00
1202.Deed 6400 - Mon ps2p Rflpws
1203.Transfer 204.0 t eaord of D barn GF #e •2 400.00
aun ad D S 4 .....x.r..::.
1205.State taodalamps Deed S 2.400.00 mort9we S 2400.00
1206.
1207.
1300.Additional Se&icmant Charges
13M.Ragoad smionsthat yoo can 1M hom GFE#6
1302. S
1303.Deed Prop. to Centwy21 Raafty Sardoes $ 150.00
1304.Initiation Fee to TheO"lSWOSgtmnoCmdo AS $ Vat 31 750.00
1305. S
1306.Escrow itlra#ensz Tagy W AYdsatnAWhaCEwmvA2oum S 1o.8W.00
1307.Aggma}ra Fees to Realtor SAdaer,PC $ 2`50.00
1400.Total Settlement Charges enter on lines 103,Sacflon J and 502,Beaton Kf 10,544.07 ,085.00
'awarer ddnrabe•.orlq,lel•IS).1we•1Nd#&aa.MT)
qY•Aaelp,YdNraabn•4rw#pMa�wsrro.,wgfrw4Ad•a�agdppeaa#HfHWpprrWn•k
MldsateAbWacI Company,SetU&T*M Agana
Certified to be a lme copy/.
r Paget of HUD-1
{NEAGLEY.5ARAPFD7l0-81.00W
REV-T5o8 EX+(o8-u)
{ pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RICHARD J. VVESTERMEIER 21-12-1006
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Metro Bank Savings Account No.7760451822 18,769.76
Date Opened 1013112010;Titled to Decedent Only
Date of Death Balance: $18,769.76
2. Metro Bank Checking Account No.513225656 33,355.86
Date Opened 11/13/2000;Tided to Decedent Only
Date of Death Balance: $7,931.70
(See Metro Bank Letter dated 09-24-12 attached)
3. 2003 Harley Davidson Motorcycle VIN 1H1GDV483K328485 5,000.00
Sold to third party for$5,000.00(See bill of sale attached)
4, Pool Table Sold to Third Party for$1,500.00 1,500.00
5. Household Goods and Furnishing Sold at Auction(See auction statements attached) 23,885.51
6, Two pistols sold through dealer 860.00
TOTAL(Also enter on One 5, Recapitulation) $ 83,371.13
If more space is needed,use additional sheets of paper of the same size.
Estate of Richard Westermeier
Heidi B. Muck, Executrix
6470 Utley Road
Akron, New York 14001
Phone: 716-542-3500 • Cell: 716-432-3068
E-mail: hbwml2 @yahoo.com
BILL OF SALE
2003 Harley Davidson Motorcycle
VIN: 1HD1GDV483K328485
Mileage: 14,547
Condition: As is, where is
Sold to: Pamela J. Pasi
204 Hilltop Road
Boiling Springs, PA 17007
Sale price: $5000.00 (Five Thousand Dollars and No Cents)
Purchaser— Pamela J. Pasi
Selle — Heidi B. Muck, Executrix
Consignor Settlement
Cordler Auctions&Appraisals
1500 Paxton Street CO# 6278
Harrisburg, PA 17104 Date: 10/12/2012
Phone: 717-731-8662 Fax: 717-731-9830 Page: 12
Lott Des *on Urlit Price U.Price E_)wmes
Total Quantity: 49.00
Total Invoice Sale Price: 26,025.00
Total Commission: ( 5,778.75)
Total Due to Consignor. 20,246.25
Total Payments: 0,00
Balance: S20,246.25
Positive Balance, Monies Owed to Consignor
COMMISSION SETTINGS
Calculate Commission By: Each
Commission Structure Type:Sliding Scale
Up to $1,000 25%
$1,000.01 - $10,000 20%
Over $10,000 15%
Consignor Settlement
Cordier Auctions &Appraisals
1500 Paxton Street CO#: 5662
Harrisburg, PA 17104 Date: 12/22(2012
Phone: 717-731-8662 Fax* 717-731.9830 Page: 5
LOW Desuripti0n Unll Price Ext.Price Comm/BuyBadc Expenses
629 OAK 150.00 150.00 -37.50 0.00
............................... Bid Card#221
CAT LAMP.WOOD -- -'--------------- " ....
20.00 20.00 -5.00 0.000
------°-°...... .............. .......I............_ Bid Card#221
651 PINE CABINET .....................................° -----------------_...------------------
5.00
5.00 -1.25 0.00
....------- ----° ------------- Bid Card#209
--674 --------------- °---------°----°----°--°------°°--•--------- -------------_-•- -°----................ -
MARY MARK PRINT 35.00 15.00 3.75 0.00
---°- -- .._.... -----°-°- -- Bid Card#113
- .
1001 -Persian Runner 40.0.0 0 400.00 00
10.00 0.00
................................................ . --- -------- ........... Bid Card#151
- - ..............—°---
Total quantity: 83.00
Total Invoice Sale Price: 3,625.00
Total Commission: ( 906.26)
Total Due to Consignor: 2,718.74
Total Payments: 0.00
Balance: $2,718.74
Positive Balance, Monies Owed to Consignor
COMMISSION SETTINGS
Calculate Commission By Each
Commission Structure Type: Sliding Scale
up to $1,000 25%
$1,000.01 - $10,000 20%
over $10,000 15%
Consignor Settlement
Cordier Auctions &Appraisals
1500 Paxton Street CO#: 8366
Harrisburg, PA 17104 Date: 4/9/2013
Phone: 717-731-8662 Fax: 717-731.9830 Page: 1
Consianor. 2629
'Estate of Richard J.Westermeier '
do Heidi Muck,Executrix
6470 Utley Road
Akron,NY 14001 -
Phone:716-481-4430(Paul)
Auction:Spring 2013 Catalogue Auction
LoW Description Unit Price Ext.Price Comm/Buygagx Expenses
464 Persian Tabriz Wool&Silk Room Size Rug 1,100.00 1,100.00 -220.00 0.00
DESCRIPTION:A fine Persian Tabriz room size Bid Card#800
rug having central tan and ivory curvilinear
medallion on a dark red ground with herat
border.Wool and silk.Contemporary.
MEASUREMENTS:10'P x 14'.CONDITION:
One corner with staining.
Pre-Sale Estimate:400.00.600.00
................................................. ............................ .................°- ....-........----........................... ° - °. .............. ......
Total Quantity. 1.00
Total invoice Sale Price: 1,100:00
Total Commission: ( 220.00)
Total Due to Consignor: 880.00
Total Payments: 0.00
Balance: $880.00
Positive Balance, Monies Owed to Consignor
COMMISSION SETTINGS
Calculate Commission By. Each
Commission Structure Type: Sliding Scale
Up to 41,000 25%
$1,000.01 -410,000 20%
Over. $10,000 15%
REV-1510 EX+ (0&09)
pennsylvania SCHEDULE G
• DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RICHARD J.VVESTERMEIER 21-12-1006
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM
mnODETHE NAME OFTHETRANSFERa,TRHRU moxsworo oECEOFxr Axo DATE OF DEATH % DECD'S EXCLUSION TAXABLE
NUMBER THE DATE a TRANSFER.AmAOI A COPY OF THE DEED FOR REAL STATE. VALUE OF ASSET INTEREST pFAPF11CAaw VALUE
1. 401(k)Retirement Account Through ArcelorMittal USA,LLC,Administered by 196379.03 100 196379.03
Fidelity Investments
Date of Death Value$196,379.03
Beneficiary: Heidi B.Muck,Decedent's Daughter
2 Life Insurance Policy Through Employer ArcelorMittal Steelton 538000,00 100 538000.00 0
Date of Death Value$438,000.00;Beneficiary: Kathryn Westermeier
3 Individual Retirement Account NX546362 Administered by Cadaret,Grant& 40,892.62 40,892.62
Co.,Inc.inherited by Decedent
Date of Death Balance: $40,892.62;Beneficiary: Heidi B.Muck,Decedent's
Daughter(See statement attached)
TOTAL(Also enter on Line 7,Recapitulation) $ 237,271.65
If more space is needed,use additional sheets of paper of the same size.
Holdings Investor__
Richard Westermeier Terrence M Downing CFP® Combined Account Portfolio
31 Devonshire Sq 8340 Main St. Date: 09/01/2012
Mechanicsburg,PA 17050 Po Box 405 Created:09/08/2012
Williamsville, NY 14221
(716)631-5000
Richard Westermeier
Acct Name:IRA FBO RICHARD WESTERMEIER PERSHING LLC AS CUSTODIAN 8/0 SHIRLEY WESTERMEIER
DECEASED 31 DEVONSHIRE SO MECHANICSBURG PA 17050-6878
Acct No:N3C546362 Acct Type:Retirement Account
Rep.No:653
Asset Name Ticker Assetrype Mgt Name Quantity Price($) Value($)
BROKERAGE MONEY MARKET._ - 'CASH OR BROKERAGE 29,492.13 1.00 29,492.13
• "EQUIVALENTS '.MONEY - 4
MARKET _ ,ti
OPPENHEIMER GLOBAL ___.. OPSIX FIXED INCOME o OPPENHEIMER �-.. 2,669.90 4.27 11,400.49
STRATEGIC INCOME FUND CLASS A FUNDS
Account Total: $40,892.62
Investor Total: $40892,82
Incomplete II presented without accompanying disclosure pages Page t of 2
� '�fide/ity
/NVEST MENTS
July 18.2013
Heidi B.Muck -
6470 Utley Road
Akron,NY 14001
Key Reference Information
Document Reference: Authorization dated 07/122013
Re:Richard Wcstermeier
Plan Sponsor:ArcclorMittal USA,LLC
Fidelity Reference Number: W009222-16JULI3
Case/Cause No:
To Whom It May Concern:
This letter acknowledges receipt of the document referenced above. Fidelity Workplace Services,LLC("Fidelity")
provides administrative recordkeeping services to qualified employee benefit plans which are maintained by plan
sponsors and are subject to the Internal Revenue Code of 1986,as amended,and the Employee Retirement Income
Security Act of 1974,as amended. These services are provided in accordance with the administrative procedures
and plan rules established by the Plan sponsor.
Enclosed please find the following information in response:
• A copy of Richard Westermeier's s ArcclorMittal USA, LLC Savings and Investment Plan from September
1,2012
This is the only information requested for Richard Westermeier that Fidelity Workplace Services,LLC has in its
records and it is being provided in lieu of a personal appearance.
If further assistance is required in this matter,please submit your request in writing to the following address:
Fidelity Workplace Services,LLC
PO Box 770003
Cincinnati,OH 45277-0070
Enclosure: Statement for Richard Westermeier
Sincerely,
Fidelity Workplace Services,LLC
Qualification&Compulsory Processing
Fidelity Workplace Services,LLC PO Box 770003 Cincinnati,OH 45277-0070
W009222-16JUL13
ARCELORMITTAL USA LLC Retirement Savings Statement
SAVINGS AND INVESTMENT PLAN August 31,2012-September 4,2012
ENV#NA000008
NA 89000 D
RICHARD WESTERMEIER Client Service Number. 1-800-354-6551
31 DEVONSHIRE SQ. For questions regarding this statement,
MECHANICSBURG, PA 17050 call between 7:30 AM and 11:00 PM CST any business day.
Intemetaddress: wwwA01k.com
Your Account Summary Your Asset Allocation
Beginning Balance $196,379.03
Employee Contributions 335.24 Stocks 90%
Employer Contributions 335.24
Change In Markel Value 2,827.93 Bonds 10%
Ending Balance $199,877.44
Additional Information
Dividends&Interest $33.84
Your Personal Rate of Return
This Period 1.4% 40
Year to Date 111%
Your Personal Rate of Return is calculated with a lime-weighted Your investments are Currently allocated among the displayed
formula,widely used by financial anatysts to calculate Investment asset Gasses. Percentages and totals may not be exact due to '
earnings. It reflects the results of your Investment selections as rounding.
well as any activity in the plan atceunt(s)shown. There are other
Personal Rate of Return formulas used that may yield different
results. Remember that past performance Is no guarantee of future
results.
Market Value of Your Account
Displayed in this section Is the value of your account for the statement pedod.In both shareslunits and dollars.
COREFUNDS
Shares/Units Shares/Units Price on Price on Market Value Market Value
Investment on 08130120 2 0910412012 on 0813M 0 08/04/2012
Stock Investments $176,998.46 $180,463.02
Sptn Ext Mkt Idx Inv 1,879.436 1,886.206 $39.07 $39.62 73,429.57 74,731.48
DreyBC Sm Cap Val 1 4,191.375 4,207.383 $24.71 $25.13 103,568.88 105,731.54
Bond Investments $19,380.68 $19,414.42
Stable Value 19,380.580 19,414.420 $1.00 $1.00 19,380.58 19,414.42
Account Total 96 4
Please read this statement carefully. Any error must be reported to Fidelity Investments within 90 days.
0008 NA000008 0001 20130718 NA4K
Page 1 of
ARCELORMITTAL USA LLC Statement Period:08/3112012 to 09/042012
SAVINGS AND INVESTMENT PLAN
Market Value of Your Account (continued)
Remember that a dividend payment to fund shareholders reduces the share price of the fund,so a decrease in the share price for the statement
period does not necessarily reffect lower fund performance.
Please refer to NetBenefts and other Plan Information,such as your SPD,for a description of your right to direct Investments under the Plan. For
information on any plan restrictions or limitations on those rights visit NelSenefits and dick on"Plan Information".
To help achieve long-term retirement security,you should give careful consideration to the benefits of a well-balanced and diversified investment
portfolio. Spreading your assets among different types of investments can help you achieve a favorable rate of return,while minimizing your overall
risk of losing money. This is because market or other economic conditions that clause one category of assets,or one particular security,to perform
very well often cause another asset category,or another particular security,to perform poorly. If you invest more then 20%of your retirement
savings in any one company or industry.your savings may not be properly diversified. Although diversification Is not a guarantee against loss,it is
an effective strategy to help you manage Investment risk.
In cladding how to Invest your re0rement savings,you should take into account all of your assets,Including any retirement savings outside of the
Plan. No single approach Is right for everyone because,among other factors,individuals have different financlal goals,different time horizons for
meeting their goals,and different tolerances for risk. It Is also Important to periodically review your Investment portfolio,your Investment objectives,
and the Investment options under the Plan to help ensure that your retirement savings will meet your retirement goals. Visit the Department of Labor
webslte hdpyAvww.dol.gov/ebsarinvesting.himl for Information on IndMdual Investing and divarsifiw4on.
Some of the administrative services performed for the Plan were underwritten from the total operating expenses of the Plan's Investment options.
Your Contribution Elections as of 07118/2013
This section displays the funds in which your future contributions will be Invested.
Investment Percent
Drey/6C"Sm Cap Val 1 60%
Sptn EM Mkt Idx Adv 40%
Total 100%
Company Basic Optional
Conuibutlons Matc Belo Tax Before-Tax
Period to Date $335.24 $279.37 $55.87
Year to Date $5,305.28 54,421.14 $884.20
Vested Percent 100.00 100.00 100.00
Your Account Activity
Use this section as a summary o1 transactions that occurred In your account during the statement period.
OreyBC Sptn Stable
AcfNIN Sm Can Mall Ev+Mkf!dx I Vat Tote!
Beginning Balance $103,568.88 $73,429.67 $19,380.68 $196,379.03
Employee Contributions 201.14 134.10 0.00 335.24
Employer Contributions 201.14 134.10 0.00 335.24
Change In Market Value 1,760.38 1,033.71 33.84 2,827.93
Ending Balance $105,731.54 $74,731.48 $19,414.42 $199,877.44
Dividends&Interest $0.00 $0.00 $33.84 $33.84
0008 NA000008 0001 20130716 NA4K
Page 2 of 4
ARCELORMITTAL USA LLC Statement Period:0813112012 to 09/042012
SAVINGS AND INVESTMENT PLAN
Your Transaction Detail
This section will provide you with detailed day to day activity In your account during the statement period.
Mind Transaction
n re Transaction Type
ShamsAlrliffs Price Amount
Company Match
DreyBC Sm Cap Val I 09/042012 ,Contribution 8.004 $25.13 $201.14
Sptn Ext Mkt Idx Inv 091042012 Contribution 3.385 $39.62 $134.10
Rollover
Stable Value 0813112012 Interest 33.840 $1.00 $33.84
Basic Before Tax
DreyBC Sm Cap Val 1 091042012 Contribution 6.670 $25.13 $167.62
Sptn Ext Mkt Idx Inv 091042012 Contribution 2.821 $39.62 $111.75
Optional Before-Tax
DreyBC Sm Cap Val 1 091042012 Contribution 1.334 $25.13 $33.52
Spin Ext Mkt Idx Inv 09/042012 Contribution 0.564 $39.62 $22.35
A Message From ARCELORMITTAL USA
To make changes to your account or for questions about this statement,visit the website at www.401 k.com or contact a Customer
Service Representative at 1-800-354.6551.
A Message from Fidelity Investments
To access performance information on the investment options available in your Plan-log onto NeMenefits at www.401k.com or call
your plan's toll-free number.
Before investing in any mutual fund,please carefully consider the investment objectives,risks,charges and expenses. For this and
other information,call or write Fidelity for a free prospectus. Read it carefully before you invest.
Fidelity Brokerage Services LLC,Member NYSE,SIPC,900 Salem Street,Street,Smithfield,RI 02917.
459279
Investment Fee Information
Spartan Extended Market Index Advantage fund assesses a short-tern trading fee of 0.75%for shares held less than 90 days.
Fidelity Diversified International Fund-Class K assesses a short-tern trading fee of 1.00%for shares held less than 30 days.
0008 NA000008 0001 20130718 NA4K
Page 3 of 4
REV-1511 EX+ (10-09)
.[ pennsylvania SCHEDULE H
'� DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF• - - FILE NUMBER
RICHARD J.WESTERMEIER 21-12-1006
Decedent's debts must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
Parthemore Funeral Home-Funeral Expense
2. Carmichael and Reed Monument Co.--Fee for headstone , 976.00
3. Our Lady of Good Council-Fees for Internment 525.004
rJames Michalek-Fee for headstone foundation j T5050].
I (= S +9
B. ADMINISTRATIVE COSTS:
• 1. Personal Representative Commissions: -
Name(s)of Personal Representative(s)
Street Address
City State ZIP -
Year(s)Commission Paid:
2. Attorney Fees:
5,173.80
3. Family Exemption:(if decedent's address Is not the same as clalmant's,attach explanation.)
Claimant
Street Address
City State ZIP ..
Relationship of Claimant to Decedent �'•q
4. Probate Fees: 427.50 i
p..�.........m._
5. Accountant Fees:
6. Tax Return Preparer Fees: 750.00
7. 'CumbedandLawJournal-Estate advertisement fee t� 75.00-
8., The Patriot News-Estate advertisement fee_
a. PPL Utilities-Electric bill for primary residence pending sale _ i,i 33.46
10.• PA American Water-Water bills for primary residence pending ggssale 260.87
11. Comcast-final cable bill for primary residence ! 312.31
1T Hampden Township_Trash and sewer bills for primary residence pending sale 805.73
TOTAL(Also enter on Line 9,Recapitulation) 13,594.69
If more space is needed,use additional sheets of paper of the same size.
RICHARD J. WESTERMEIER FILE NO. 21-12-1006
SCHEDULE H EXPENSES CONTINUED
13. Boones Property Maintenance - Bill for maintenance of primary residence 212.00
14. Innovative Flooring - Bill for repairs to primary residence for sale 5,327.00
15. Simply Colors - Bill for repairs to primary residence for sale 6,413.00
16. DSCA - Quarterly COA fees for primary residence 4,073.00
17. GE Service -Bill for stove repair for primary residence 320.15
18. Leggett Inc. -Bill for furnace service at primary residence 160.00
19. Susan Thomas- Reimbursement for mats for primary residence 68.61
20. Donegal Insurance Group -Bill for homeowner's insurance for primary 87.00
residence $569.00—refund of$482.00
21. Susan Thomas - Reimbursement for plumbing repair for primary residence 149.00
22. Forney's Remodeling - Bill for repairs to primary residence 187.00
23. HV Mechanical Services - Bill for repairs to primary residence 426.74
24. George Forney - Repairs to primary residence 280.00
25. Heidi Muck—Reimbursement for door repair 856.48
26. Paul Westermeier—Payment for furnace 333.00
27. Heidi B. Muck—Reimbursement of travel expenses of Executrix 1,808.17
(See statement attached)
28. Orphan's Court Cumberland County—Filing fee for Family Settlement 20_00
Agreement
Page Two Total: 20,721.15
Page One Total:
TOTAL SCHEDULE H: $ 34,315.84
EXECUTOR EXPENSES
Sept 14-16: Trip from Buffalo to Mechanicsburg for estate
Mileage - 600 miles r/t @ $0.565 $339.00
Lodging $182.46
Moving expenses for estate property $220.32
Funeral luncheon $275.89
$1,017.67
Oct 5-7: Trip from Buffalo to Mechanicsburg for estate
Mileage - 600 miles r/t @ $0.565 $339.00
Repairs to condo $205.81
Moving expenses for estate property $245.69
$790.50
TOTAL EXECUTOR EXPENSES: $1,808.17
REV-1512 Ex+(12-12)
pennsylvania SCHEDULE I
y' DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RICHARD J. WESTERMEIER 21-12-1006
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. First Mortgage on Decedent's Primary Residence held by CitiMortgage,Inc.Account No.908016 171,202.87
Loan Payoff Upon Sale of Real Estate$171,202.87(See Hud-1 Attached)
2. Second Mortgage on Decedment's Primary Residence held by CitiBank Account No.2709435792 35,870.08
Loan Payoff Upon Sale of Real Estate$35,870.08(See Hud-1 Attached)
3. Automobile Loan Payoff to Close Loan through Schmitt's Audi Account No.672822715 3,717.22
4. Citimortgage-Payments first mortgage on primary residence pending sale 13,903.60
5. Citibank-Payments on second mortgage on primary residence pending sale 3,291.75
6. Harrisburg Gastroenterology-Medicalbill 1,196.77 ,
7. West Shore EMS-Bill for ambulance transport 1,019.46
8. Pinnacle Health Hospitals-Medical bill 156.00
9. Orthopedic Institute of PA-Medical bill 23.30
10. Spirit Physicians Services-Medical bill 54.38
11. Nephrology Associates of Central PA-Medical bill 21.00
12. Quantum Imaging&Therapeutic Associates-Medical bill 14.90
13. Harrisburg Gastroenterology-Medical bill 52.50
14. Spirit Physcian Services-Medical bill 175.88
15. Nephrology Associates of Central PA-Medical bill 58.50
16. Hampden Township EMS-Ambulance bill 784.00
17. Quantum Imaging&Therapeutic Associates-Medical bill 9.20
18. Kantor&Thatch Associates PS-Medical Bill 25.50 ,
19. Nephrology Associates of Central PA-Medical bill 103.00
20. Barbara Westermeier-Bill for Payment of Life Estate fees for Interest in New York Real Estate 717.90
21 Thomas Westermeier-Reimbursement for Attorneys fees paid for Decedent's lawsuit 1,982.00
22. Hiscock&Barclay-Attorney fees for Decedent's lawsuit 1,667.00
TOTAL(Also enter on Line 10, Recapitulation) ( 236,046.81
If more space is needed,Insert additional sheets of the same size.
Pa$e I of i
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-VOOMOr Nome Total Payoff Duo R CMARD J WESTERMEIR MrgMty WALIWA RMCAMOSj1
1154,71722 916)$017
QVDtO Date
10/1/2012
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REV.1513 EX+ (01-10)
^pennsylvania SCHEDULE ]
DEPARTMENT OF REVENUE
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RICHARD J.WESTERMEIER 21-12-1006
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
I. Heidi B.Muck 6470 Utley Road,Akron NY14001 Daughter 100.00%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
. JL I + fi 12 '24 t o EgaLL AND TESTAMENT
OF
CUMBERLAND CO., PA
RICHARD J.WESTERMEIER
I, RICHARD J. WESTERMEIER, of Cumberland County, Pennsylvania, being of
sound and disposing mind, memory and understanding, do make, publish and declare this to be
my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils
heretofore made by me.
I declare that I am not married and I presently have one(1)child,HEII)I B. MUCK All
references in this Last Will and Testament to my child are references to HEIDI B. MUCK.
ARTICLE I
FUNERAL AND OTHER EXPENSES
I order and direct my personal representative hereinafter named to pay all of my just
debts, funeral expenses and expenses involved or connected with the administration of my estate
as soon after my death as reasonably possible. However, my personal representative need not
accelerate and pay those unmatured obligations which, in his or her opinion, it might be proper
and more advantageous to retain or renew and pay as they become due and payable. If I do not
own a burial plot or a grave marker at the time of my death, I authorize my personal
representative, in his sole discretion, to purchase a burial plot and to erect a suitable grave
marker at my grave, and to expend sums from my estate for this purpose.
Page 1 of 11 / �
ARTICLE II
RESIDUE
I give, devise and bequeath the rest, residue and remainder of my estate together with all
insurance proceeds thereon of whatsoever nature and wheresoever situate to my daughter,
HEIDI B. MUCK,providing that she survives me by thirty(30)days,per stirpes.
It is further my desire that my personal representative, after consultation with any heir or
heirs of mine who survive me, and in his or her own discretion, choose such articles from my
tangible personal property (exclusive of cash, stock certificates, bonds, and all other tangible
evidences of intangible personal property) as be or she believes will be useful to such heir or
heirs or desirable for him or her or them to have, either from a sentimental point of view or
otherwise, and to deliver such articles to such heir or heirs or among such heirs in equal or
unequal shares as determined by the further exercise of his discretion, provided no other heir
objects to the distribution. All tangible personal property not so distributed is to be sold, either
publicly or privately, by my personal representative, adding the proceeds of such sale or sales to
my residuary estate and to be disposed of in equal shares among my surviving heirs after
payment of my estate debts, taking into account the tangible personal property otherwise
provided to them.
Should my daughter, HEHH B. MUCK, predecease me or die on or before the thirtieth
(30th) day following my death, then I give, devise and bequeath the rest, residue and remainder
of my estate together with all insurance proceeds thereon of whatsoever nature and wheresoever
situate to my grandson, LEO P. MUCK, providing that he survives me by thirty (30)days,per
stirpes.
Page 2 of 1] ��
ARTICLE III
TRUST
Any devise or distribution under this Last Will and Testament which is payable to a
beneficiary under thirty (30) years of age, or, in the judgment of the Trustee, mentally disabled,
shall be held in a separate trust. I appoint my former spouse, KATHRYN A.
WESTERMEIER, to serve as the Trustee of this Trust, which shall be held, administered and
distributed as follows:
A. Until the beneficiary has attained the age of thirty(30)years,the Trustee shall pay
to or apply for the benefit of each beneficiary, so much of the net income and so much of the
principal from the Trust estate as the Trustees, in his, her, or their discretion, deem necessary for
the beneficiary's support, welfare, maintenance and education. "Support" and "welfare" shall
include any reasonable expenses necessary for the purchase of an appropriate means of
transportation and the purchase of a primary residence. "Education" shall include secondary,
college, and post-graduate study at any accredited institution for any period of time that, in the
judgment of the Trustee, is advantageous to the beneficiary concerned and shall include
reasonable amounts for all related living and travel expenses.
B. The Trustee shall accumulate and add to principal any income not distributed
during the year.
C. Should any of the beneficiaries die prior to the termination of the Trust, the
remaining balance of his or her Trust shall be distributed to their surviving issue,per stirpes. If a
Trust beneficiary dies leaving no issue, then his or her Trust shall be distributed in equal shares
to the surviving Trust beneficiaries.
D. If the Trust beneficiaries die prior to the termination of the Trust leaving no issue,
then the Trust shall be distributed to my sister,BARBARA A.WESTERMEIER_
Page 3 of 11
E. If my Trust beneficiaries die prior to the termination of the Trust leaving no issue,
and my sister, BARBARA A. WESTERMEIER is deceased, then the Trust shall be distributed
to my former brother-in-law,BRUCE C.KERSHENSIQ.
F. If at any time my beneficiaries are entitled to receive income or principal from
this Trust while he or she is a minor,incompetent,or a person whom the Trustees deem unable to
handle the funds properly or wisely if paid directly to him or her, the Trustees may, in his,her or
their discretion,make payments in any one or more of the following ways:
1. To the natural guardian or legally appointed guardian of the person or
estate of the beneficiary;
2. By making expenditures directly for the care, support, maintenance, or
education of the beneficiary;or
3. To any person or organization.fumishing care, support, maintenance, or
education for the beneficiary.
The Trustees shall not be required to see to the application of any funds paid or applied in
any of the aforementioned ways and the receipt of the payee shall be full acquittance to the
Trustees. The decision of the Trustees as to which of the aforementioned methods should be
used in making payments shall be conclusive and binding on all parties concerned.
G. No beneficiary or remaindetman of the Trust created by the Will shall have any
right to alienate, encumber, of hypothecate his or her interest in the principal or income of the
Trust in any manner, nor shall any interest of any beneficiary by subject to claims of his or her
creditors or liable to attachment,execution, or other process of law.
H. The Trustees shall not be required to give bond or other security for the faithful
performance of his or her duties and it is directed that the Trustees compensation, if any be at a
reasonable rate.
Page 4 of 11
I. The validity and administration of the Trust established under this Last Will and
Testament and all questions relating to the construction or interpretation of the Trust shall be
governed by the laws of the Commonwealth of Pennsylvania.
J. In all references herein to the Trust,beneficiary of the Trust,or Trustee,the use of
any particular gender or plural or singular number is intended to include the appropriate gender
or number as the text may require to affect the division of the estate between the beneficiaries as
designated herein.
ARTICLE IV
TRUST POWERS
In order to carry out the purposes of the Trust established by this Will, the Trustees, in
addition to all other powers granted by this Will or by law, shall have the following powers over
the Trust estate,subject to any limitations specified elsewhere in this Will:
i. To retain any property, pending distribution hereunder, to invest in or
purchase any property without restriction to legal investments for fiduciaries,to distribute
property in bind,to compromise claims,and to sell any property at public or private sale;
ii. To hold shares of stock or other securities in nominee registration form,
including that of a clearing corporation or depository, or in book entry form or
unregistered or in such other form as will pass by delivery;
iii. To engage in litigation and compromises, arbitrate or abandon claims;
iv. To make distributions in cash, or in kind at current values, or partly in
each, allocating specific assets to particular distributes on a non-pro rata basis, and for
such proposes to make reasonable determinations of current values;
V. To make elections, decisions, concessions and settlements in connection
with all income, estate, inheritance, gift or other tax returns and the payment of such
taxes, without obligation to adjust the distributive share of income or principal of any
person affected hereby;
vi. To borrow money from any person including any fiduciary acting
hereunder,and to mortgage or pledge any real or personal property;
Page 5 of 11
vii. To manage,control,repair and improve all estate property;
viii. To procure and carry at the expense of the estate, insurance of the kinds,
forms and amounts deemed advisable by the Trustees to protect the estate and the
Trustees against any hazard;
ix. To employ any attorney, investment advisor, accountant, broker, tax
specialist, or any other agent deemed necessary in the discretion of the Trustee; and to
pay from the estate reasonable compensation for all services performed by any of them;
X. To conduct alone or with others any business in which I am engaged or in
which I have an interest at my death, with all the powers of any owner with respect
thereto, to invest other property held hereunder in such business and to organize a
partnership or corporation to carry on such business;
xi. To do all the acts,to take all the proceedings, and to exercise all the rights,
power and privileges which an absolute owner of the property would have, subject
always to the discharge of their fiduciary obligations; the enumeration of certain powers
in this Will shall not limit the general or implied power of the Trustees;the Trustees shall
have all additional powers that may now or hereafter be conferred on the Trustees by law
or that may be necessary to enable the Trustees to administer the Trusts in accordance
with the provisions of this Will, subject to any limitations specified in this Will.
ARTICLE V
ALTERNATE TRUSTEES
In the event of the death, resignation, renunciation or inability of my former spouse,
KATHRYN A. WESTERMEIER to act as Trustee, then I appoint my son-in-law, PAUL M.
MUCK, in her place and stead with the same powers, rights, discretion, obligations and
immunities. In the event of the death, resignation, renunciation or inability of my former spouse,
KATHRYN A. WESTERMEIER and my son-in-law, PAUL M. MUCK, to act as Trustee,
then I hereby direct that an appropriate bank or similar entity that is mutually agreeable to the
surviving beneficiaries shall be appointed in their place and stead with the same powers, rights,
discretion,obligations,and immunities.
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ARTICLE VI
PERSONAL REPRESENTATIVE
A. I appoint my daughter, HEIDI B. MUCK, as the personal representative of this
Last Will and Testament. In the event of my daughter, HEIDI B. MUCK'S,death, resignation,
renunciation or inability to act in that capacity,then I appoint my former spouse,KATHRYN A.
WESTERMEIER, as the personal representative of this Last Will and Testament in her place
and stead.
B. No bond or other security shall be required of any personal representative
appointed in this Last Will and Testament.
C. I grant my personal representative the following powers in addition to and not in
limitation of such powers as my personal representative shall hold by law:
(i) To retain all property received including the stock of any corporate
fiduciary acting hereunder,provided such property remains productive.
(ii) To join in any corporation, partnership, recapitalization, merger,
reorganization or voting trust plan; to delegate authority with respect thereto; to deposit
investments under agreements and pay assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of shares.
(iii) To manage, operate, repair, improve, mortgage or lease on any terms any
real estate held or owned by my estate.
(iv) To operate or liquidate any business that I may own at my death.
(v) To invest any funds of my estate in any stocks, bonds, notes or other
securities or property, real or personal; without regard to the principle of diversification
or any other statute or general rule of law in his or her absolute discretion, it being my
intention to give my personal representative the broadest investment powers possible,
providing such investments do not unnecessarily prevent the prompt settlement of my
estate.
(vi) To sell or otherwise dispose of any property, real or personal, tangible or -
intangible, at any time forming a part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit in his or her absolute discretion.
(vii) To borrow money for the payment of taxes or for any other proper
" Page 7 of 1 l -
purposes in the administration of my estate, and to mortgage or pledge estate assets as
security.
(viii) To compromise claims without court approval including, but not limited
to, any controversies with the United States of America or the Commonwealth of
Pennsylvania concerning estate and inheritance taxes on any interests that may pass under
this my Last Will and Testament.
(ix) To distribute in cash or in kind upon any division or distribution of my
estate.
(x) To undertake any ,and all acts deemed necessary and proper by my
personal representative for the proper, advantageous and prompt management of the
settlement of my estate.
(xi) In general, to exercise all powers in the management of my estate which
any individual could exercise in the management of similar property owned in his own
right, upon such terms and conditions as to him or her may seem best and to execute and
deliver all instruments and to do all acts which he or she deems necessary or proper to
carry out the purposes of this,my Last Will and Testament.
ARTICLE VII
SPENDTHRIFT CLAUSE
No interest of any beneficiary of my estate; either in income or in principal, shall be
subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber his or her interest either in
income or principal, nor shall the interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the liability of such beneficiary.
ARTICLE VIII
SURVIVAL
If any provision of the Will or of any codicil thereto is held to be inoperative, invalid or
illegal, it is my intention that all of the remaining provisions thereof shall continue to be fully
operative and effective so far as it is possible and reasonable.
Page 8 of 11 ��
ARTICLE IX
PAYMENT OF TAXES
All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature,
together with any interest and penalties thereon, payable by reason of my death and imposed
with respect to any property, whether or not disposed of by this Will, shall be paid as soon as
practicable out of the residue of my estate.
IN WITNESS WHEREOF, I hereunto set my hand to this my Last Will and Testament
this If" day of February,2010.
WITNESSES:
W, tAM
� Lr RICHARD J IER
Page 9 of 11 A
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
I, RICHARD J. WESTERMEIER, the testator whose name is signed to the attached or
foregoing instrument,having been duly qualified according to law,do hereby acknowledge that I
signed and executed the instrument as my Last Will and Testament;that I signed it willingly,and
that I signed it as my free and voluntary act for the purposes therein expressed.
RIC HARD J.7STEkMEIER
Sworn or affirmed and acknowledged before me by RICHARD J. WESTERMEIER,
the testator this L day of February,2010.
MTWP. .
KWPDM
Ito #' TAR&YPUBLIC
My camn*sIon Page 10 of 1 I /
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
WE, ;11(d�ry)_ ytTand the
witnesses whose names are attached to the foregoing document, being duly qualified according
to law, do depose and say that we were present and saw RICHARD J. WESTERMEIER sign
and execute the instrument as his Last Will and Testament; that he signed willingly and that he
executed it as his free and voluntary act for the purposes therein expressed;that each subscribing
witness in the hearing and sight of the testator signed the Last Will and Testament as witnessed
and that to the best of our knowledge the testator was at the time 18 or more years of age, of
sound mind and under no constraint or undue influence.
J
Sworn or affirmed and subscribed before me by and
this l at'i day of February,2010.
NOTARIM STN.
LINDA A CLOtFELTEa
Notary PLAMC
HAMPDEN TWP,CUMBERLAND CNTY TARY PUBLIC
My Commtalan ExPhW Jun 21,2010
Page 11 of 1 l