HomeMy WebLinkAbout09-16-13 (2) 1
�J REV-1500 Ex (°t-'b' 1505610140
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number
PO BOX 260601 2 1 1 3 0 3 0 9
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
1 2 1 7 2 0 1 2 0 1 2 7 1 9 3 2
Decedent's Last Name Suffix Decedent's First Name MI
W E S L E R A N N A F
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
FXJ 1. Original Return 2.Supplemental Return 3.Remainder Return(date of death
prior to 12-13-82)
4.Limited Estate 4a.Future Interest Compromise(dale of El 5.Federal Estate Tax Return Required
death after 12-12-82)
❑X 6. Decedent Died Testate 7.Decedent Maintained a Living Trust _ 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
❑ 9. Litigation Proceeds Received 10.Spousal Poverty Credit(date of death ❑ 11.Election to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
A D A M P B R I T C H E R 7 1 7 5 ls-�7 3 1 9 �,
REGISTER OFZ( IL N USE ONLY) rj d
rrl
First line of address A z r'ri '71
Cn ."•�^ V
2 3 2 M A R K E T S T R E E T o �, a c; ra
o
Second line of address C
City or Post Office Stale ZIP Code DfTiE FILED W
N E W P O R T P A 1 7 0 7 4
Correspondent's e-mail address:
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is We,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURfy OF PERSgy',t3ESP0 SIB FJLING RETURN I i I
G*�9/tea G/.C�EO'i"
ADDRE
209 AD AD NEW BLOOMFIELD PA 17068
SIG THAN REPR NTATIVE DATE
DRESS � I
232 MARKET STREET NEWPORT PA 17074
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610140 1505610140
1505610240
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A) . .. .. . .. . . . .. .. . . . .. .. . .. . .. .. .. . .. .. . .. .. . 1.
2. Stocks and Bonds(Schedule B) . . . . . . . ... . . . .. . . .. . . . . .. ... .. .. ... .. . .2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . .. . 3.
4. Mortgages and Notes Receivable(Schedule D) . . . . . .. .. . .. . . .. . . . . .. . .. . 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). .. . . . . 5. 1 6 8 8 3 . 1 6
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . .. . . . . 6. 1 4 0 8 8 . 3 7
7. Inter-Vivos Transfers&Miscellaneous Ng�Probate Property
(Schedule G) u Separate Billing Requested . .. .. .. 7. 8 2 4 . 5 2
8. Total Gross Assets(total Lines 1 through 7) . . ... . .. . . .. .. . . ... . . . .. . .. 8. 3 1 7 9 6 . 0 5
9. Funeral Expenses and Administrative Costs(Schedule H) . .. .. ... .. . .. .. .. . 9. 1 4 2 4 9 . 6 9
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ... .. ... .. .. . 10. 7 7 4 • 6 9
11. Total Deductions(total Lines 9 and 10) . .. . .. .. . . .. . .. ....... ... . .. .. . 11. 1 5 0 2 4 . 3 8
12. Net Value of Estate(Line 8 minus Line 11) . .. .. . .. . ... .. ..... ... .. . .. . 12. 1 6 7 7 1 . 6 7
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) .. . ... . . .. ..... . .. . . .. 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) .. . .. .. .. ...... . .. .. .. 14. 1 6 7 7 1 • 6 7
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate x.045 1 6 7 7 1 . 6 7 16. 7 5 4 . 7 3
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18, 0 . 0 0
19. TAX DUE . .. . .. .. .. ... . . . . ... .. .. .. . .. . . .. . . .. .. .. ... . . .. . .. .. . 19. 7 5 4 . 7 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610240 1505610240
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21 13 0309
DECEDENTS NAME
ANNA F. WESLER
STREETADDRESS
110 GRANDON WAY
CITY STATE ZIP
MECHANICSBURG PA 17050
Tax Payments and Credits:
I. Tax Due(Page 2,Line 19) (1) 754.73
2. CreditslPayments
A.Prior Payments 692.27
B.Discount 36.43
Total Credits(A+B) (2) 728.70
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 26.03
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; ...................................................................... ❑ I]
b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ I]
c. retain a reversionary interest;or ................................................................................................ El I]
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ IZI
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ X❑
3. Did decedent own an'in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ I]
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.
r
.;.,.:.:w'—..... .;cif N .a.,M:..x n :. .�a �."" .
For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving 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
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent[72 P.S. §9116(a)(1.2)].
• 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(1.2)[72 P.S. §9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the 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�1508 EX+(11-10)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE
CASH, BANFF DEPOSITS, 8r MISC.
RESIDENT DE ED RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
ANNA F. WESLER 21 13 0309
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 VALOE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Checking Account#204000599 with date of death balance of 1464.00. See attached 1,464.00
letter from Orrstown Bank dated January 25, 2011
2. Pinnacle Health Refund 11.49
3. Highmark Refund 97.54
4. Prepaid Burial Account with National Guardian Life Insurance 15,294.13
5. U. S.Treasury 2012 Federal Income Tax Refund 16.00
TOTAL(Also enter on Line 5,Recapitulation) S 16$$3.16
If more space's needed,insert additional sheets of paper of the same size
REV-1509 EX+(01-10)
pennsyivanla SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY.OMED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ANNA F. WESLER 21 13 0309
N an asset was made jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT($)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.Michelle E. Wesler 209 Brady Road Daughter
New Bloomfield, PA 17068
B.
C.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIP7104 OF PROPERTY %OF DATE OF DEATH
ITEM FORJOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 7119111 Checking Account#204000528 with date of death value 28,176.73 50. 14,088.37
of 28176.69 plus.04 accrued interest. See attached
letter from Onstown Bank dated January 26, 2013.
TOTAL(Also enter on Line 6,Recapitulation) S 14 088.37
If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ANNA F. WESLER 21 13 0309
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 INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DEWS EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACHA COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST ryFncvucaau=l VALUE
1. Annuity Account#3882557 with date of death balance of 824.52 100.00 824.52
824.52. See attached letter from Allianz Life Insurance
Company dated August 1, 2013,
TOTAL Also enter on Line 7,Recapitulation) $ 824.52
If more space is needed,use additional sheets of paper of the same size.
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
ANNA F. WESLER 21 13 0309
Decadent's debts must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Goldstein's, Rosenberg's Raphael-Sacks, Inc 11,821.11
2. Roosevelt Memorial Park-Headstone 912.00
3. Funeral Luncheon 229.16
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Yeats)Commission Paid:
2, Attorney Fees: Allen E. Hench Law Office P. C. 750.00
1 Family Exemption:(if decedents address is not the same as claimants,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
6 Accountant Fees:
6. Tax Return Pmparer Fees:
7, Filing Fee for Inheritance Tax Return 25.40
8. Certified Mailing 12.42
9. Miscellaneous and final Probate 500.00
TOTAL(Also enter on Line 9,Recapitulation) $ 14,249.69
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-08)
pennsylvania SCHEDULE 1
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES, S LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ANNA F. WESLER 21 13 0309
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. Omnicare 149.70
2. West Share EMS 81.99
3. Karen Marberger 4100
4. Miscellaneous 500.00
TOTAL(Also enter on Line 10,Recapitulation) $ 774.69
If more space is needed,insert additional sheets of the same size.
REV-1513 EX.(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ANNA F. WESLER 21 13 0309
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).]
1. Michelle Ellen Wesler Lineal
209 Brady Road 50% Residuary
New Bloomfield, PA 17068
2. Louis Lee Wesler HELD IN TRUST Lineal
599 Rosemar 50% Residuary
Morrisville, PA 19067
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.
LAST WILL & TESTAMENT
for
ANNA FRIEDA WESLER
Prepared by
THOMAS J. MURPHY
Attorney at Law
Law Offices of Thomas J. Murphy
State Bar No.012825
51. W. Elliot Road, Suite 106 -Tempe, Arizona 85284
(480) 838-4838 FAX(480) 838-4745
E-Mail: tom @murphylawaz.com
i
ILAST WILL AND TESTAMENT
OF
IANNA FRIEDA WESLER
I,ANNA FRIEDA WESLER,of Tempe, Maricopa County,Arizona,declare that this is my
last Will. I revoke all earlier Wills and Codicils.
I am a widow,and I have two children,namely,MICHELLE ELLEN WESLER, and LOUIS
I LEE WESLER. All children referred to herein shall include my children named herein, and any and
all children born to or adopted by me after the execution of this will.
' A. GIFTS.
A-1. Disposition of Entire Estate. I give my entire estate, of every kind and nature and
wherever situated:
(a)To my children,in equal shares,per stirpes. The share of my estate that will pass
to Louis shall be held in trust under the terms and conditions set forth below in subparagraph(b).
(b) Wesler Family Trust. Any share of my estate that will pass to Louis or to any
beneficiary under the age of 25 shall be held in trust for the benefit of Louis or other beneficiary.
This trust will be known as the WESLER Family Trust and will be administered in accordance with
the following provisions:
1. Distribution of Income and Principal Prior to Division. Prior to
the division of the Trust as provided for in paragraph 2, the Trustee
shall invest the trust assets and collect the income from such
investments. The Trustee,in her sole discretion,shall apply so much
of the income and principal of the Trust as the Trustee deems
appropriate for the health,support,maintenance,and education of the
beneficiaries. The beneficiaries of each class of beneficiaries (such
M as the children of Michelle if she were to predecease me) shall be
M treated equally or nearly equal as practicable. The Trustee shall make
special adjustments to the distributions and allocations if, for
instance, certain beneficiaries have already had their college
education paid for or have had their wedding paid for while there are
other beneficiaries who have not completed a college education or
been married. The Trustee shall set aside an amount to be determined
by the Trustee for the education of each beneficiary which will
augment the Trust share of the beneficiary. Vocational training or
other apprentice-type training shall be considered the equivalent of a
college education.
ANNA RIEDA WESLER, Principal Thomas R Murphy
■
2. Division and Distribution of Trust. Except as to any share held on
behalf of Louis, when the oldest beneficiary has reached the age of
twenty-five (25) years, the Trust shall be divided into equal shares
with one share for each beneficairy. The Trustee shall then distribute
to each beneficiary who reaches the age oftwenty-five(25)years their
share of the Trust assets.
3. Louis Wesler share of Trust. As to any share that the Trustee holds
for the benefit of Louis, such shares shall remain in trust. The
Trustee is authorized to make distributions under the criteria as set
forth in subparagraph (1), to include the authority to make a fall and
final distribution to Louis if the Trustee, in her sole discretion,
believes it to be warranted. No creditor of Louis or other interested
party,such as a divorcing spouse,can compel a distribution from this
I trust, as set froth in subparagraphs (7) and (8) below. However, a
distribution may be voluntarily made to such parties if the Trustee
determines, in her sole discretion, that such a distribution is in the
best interests of Louis.
4. If a beneficiary dies prior to reaching the age of twenty-five (25)
years, the beneficiary's share in the Trust which would otherwise be
payable to him shall be paid to the estate of such beneficiary.
5. I appoint my daughter,MICHELLE ELLEN WESLER,as Trustee for
the WESLER Family Trust as created under this will,to serve without
bond.
6. Powers of Trustee. With respect to each Trust assets, the Trustee
have all authority recognized under Arizona and Pennsylvania law,to
include that set forth in Arizona Revised Statute section 14-10816,as
well as the authority to exercise the following powers:
a. To acquire stocks,bonds,interests in mutual funds and other
securities and to exercise any rights that the holder of such
interests or securities is entitled to exercise.
b. To add to principal that portion of the net income of the Trust
in excess of net income distributed.
C. To appoint an agent to act on behalf of the Co- Trustees.
( J d. To determine and apportion principal and income.
t� A
ANNA FRIEDA WESLER, Principal -2- Thomas J. Murphy
e. To borrow money for any purpose related to the protection,
preservation, or improvement of Trust assets.
f. To commence or defend litigation involving or impacting
Trust assets.
Ig. To develop, improve, repair, or demolish any real property
Ithat is Trust property.
h. To guarantee, co-sign, or endorse an indebtedness for or on
Ibehalf of a Trust beneficiary.
i. To make loans to any person at a reasonable interest rate and
iwith adequate security.
j. To operate and manage any business in which the Trust has
an interest.
k. To purchase insurance on the life of any person in whom the
i Trust has an insurable interest.
i
1. To sell,lease,pledge,mortgage,transfer,or otherwise dispose
of any interest in any Trust asset.
M. To invest in a IRC section 529 plan, Coverdell (flea Education)
IRA, Roth IRA or similar tax-preferred investment.
7. Spendthrift Provision. The interest of a beneficiary in the income
or principal of the Trust hereunder shall be free from the control or
interference of any creditor of the beneficiary or of the spouse of the
beneficiary and shall not be subject to attachment,execution or other
process oflaw or susceptible to anticipation,alienation or assignment,
whether voluntarily or involuntarily encumbered, except in those
cases where Trustee, in Trustee' sole discretion, approves the credit
extended and the assignment of the beneficiary's interest hereunder
as collateral therefor. In exercising such discretion, Trustee shall
ascertain whether or not it would be in the best interest of the
beneficiary that credit be accepted and collateral given. This
provision includes obligations to pay alimony or support by any
beneficiary or spouse of a married beneficiary. Nothing contained in
this paragraph shall be construed as restricting in any way the
exercise of any powers or discretions granted hereunder. In addition,
ANNA FRIEDA WESLER, Principal -3- Thomas J. Murphy
if the Trustee, in his sole discretion and for any reasonable cause,
believes that any beneficiary, who is otherwise entitled to receive a
distribution from this Trust, is unable to unwilling to manage his or
her finance in what the Trustee deems to be wise, mature, and
reasonable manner, may, on that basis alone, withhold such
distribution from the beneficiary and may continue to hold the
amount of the proposed distribution in further trust for the beneficiary
until the Trustee, in his sole discretion,believes that the beneficiary
is adequately able to manage his or her finances in a wise, mature,
and reasonable manner does not have to constitute or equate to either
that of an incapacitate person,as defined in ARA 14-5401,or to those
actions authorizing protective proceedings as provided for in ARS 14-
541. In other words, the beneficiary's conduct can be less
troublesome than that requiring guardianship or conservatorship.
8. Protection Against Creditors.If, in the opinion of the Trustee, any
beneficiary is experiencing financial difficulties due to an inability or
unwillingness to properly manage their financial affairs,the Trustee
is authorized to withhold any distribution to said beneficiary and to
hold any such proposed distribution in further trust until the
beneficiary is,in the opinion of the Trustee,of sufficient maturity and
ability to properly manage his or her financial affairs. This authority
shall be administered in a manner consistent with paragraph B of
Article VI entitled"Spendthrift Provision."Evidence of such inability
or unwillingness shall include,but is not limited to, the filing of any
banlmiptcy petition, the filing of a levy, lien, foreclosure, or
garnishment proceeding by any creditor against any property interest
or the beneficiary, or, in the opinion of the Trustee, any seriously
' adverse information as contained in any credit rating report issued by
a nationally recognized credit rating service. Trustee is authorized to
withhold any distributions if any beneficiary will not consent to the
release of such credit rating information to the Trustee. If a
beneficiary is also the Trustee,the Trust Protector is authorized in a
manner consistent with Article X to replace a Trustee if, in the
opinion of the Trust Protector, the creditor protection may be
threatened or diminished due to the Trustee having a beneficial
Iinterest in the Trust.
9. Rule Against Perpetuities. Notwithstanding otherprovisions of this
Trust, no Trust created hereby shall continue for more than 21 years
after the death of the last survivor of the Testator and beneficiaries
and such descendants of Testator and beneficiaries as are in being at
ANNA FRIEDA WESLER, Principal -4- Thomas J. Murphy
i
the date this Trust becomes irrevocable. If at the expiration of this
period any property is still held in Trust hereunder, such property
shall immediately be distributed to those persons as are then entitled
to receive income therefrom, in the same proportion which the
income such persons are receiving shall bear to the entire income of
the Trust.
(b) If none of my children or descendants survive me, to my contingent
beneficiaries.
B. DISTRIBUTIONS.
B-1. Personal and Household Effects. The Personal Representative shall have sole
discretion to divide all of the personal and household effects among the beneficiaries,
taking into account any desires that I may have made known to the Personal
Representative and the desires of the beneficiaries. In making up the respective
shares, the Personal Representative may equalize any inequality in monetary value
(as determined by the Personal Representative) by a distribution of cash.
All expenses of packing, shipping, insuring, and delivering any of these items to a
beneficiary shall be paid by the Personal Representatives as an administration
expense of my estate.
B-2. Distributions During Administration. Prior to final distribution of my estate
(which shall not be delayed beyond the period reasonably required for the
administration of my estate), the Personal Representative may make partial
distributions to one ormore beneficiaries. A distribution maybe made subject to any
indebtedness or liability of my estate.
B-3. Distributions to or for Beneficiaries. If any beneficiary of the gift of personal and
household effects is under a legal disability, the Personal Representative may make
a distribution to a person who is furnishing support, maintenance, or education for
the beneficiary with whom the beneficiary is residing for expenditure on the
beneficiary's behalf. The Personal Representative may also sell all or part of such
a beneficiary's share of personal and household effects and then follow any of the
above methods in making distribution of the sale proceeds.
Any distribution under this paragraph shall be a full discharge of the Personal
Representative.
,t
ANNA FRIEDA WESLER, Principal -5- Thomas J. Murphy
' C. FIDUCIARIES.
C-1. Appointment.
(a) Personal Representative. I appoint MICHELLE ELLEN WESLER as
I Personal Representative of my estate. If MICHELLE ELLEN WESLER fails
or ceases to act as Personal Representative for any reason, I appoint LOUIS
LEE WESLER as substitute or successor Personal Representative.
' C-2. Rights and Liabilities.
(a) Bond Not Required. No bond or other security shall be required of my
Personal Representative.
I (b) Liabilities. This instrument always shall be construed in favor of the validity
of any act by or omission of the Personal Representative. The Personal
I Representative shall not be liable for any act or omission except in the case
of gross negligence, bad faith, or fraud.
(c) Compensation. The Personal Representative shall be entitled to receive
reasonable compensation for services actually rendered to my estate without
regard to the provisions of any statute dealing with fiduciary compensation.
C-3. Guardianship and Conservatorship. In the event of my incapacity or other need
for court protection,I hereby appoint my daughter,MICHELLE ELLEN WESLER,to serve
as my legal guardian and/or conservator. If she/he fails or ceases to act as my legal guardian
or conservator for any reason,then my son, LOUIS LEE WESLER,may serve as Guardian
or conservator.
D. ADMINISTRATION.
D-l. Personal Representative's Powers.No action shall be had in any court of probate
jurisdiction in relation to the settlement of my estate other than the probating and
recording of this Will and the return of an inventory,any required appraisement,and
list of claims of my estate. In addition, the Personal Representative shall have all
powers conferred by the statutes of Arizona upon a Personal Representative.
D-2. Debts, Expenses, and Taxes. The following items shall be charges against my
residuary estate:
(a) Debts. All of my debts, other than debts that I have incurred by borrowing
ANNA FRIEDA WESLER, Principal -6- Thomas A. Murphy
against the cash surrender value of life insurance policies on my life and
debts to the extent secured by the assignment of life insurance policies on my
life.Nothing herein shall require the payment of any indebtedness secured by
a mortgage or other lien on any property.
(b) Expenses. All of my funeral expenses and expenses of administering my
estate. The Personal Representative is authorized to reimburse anyone who
has used.their own funds to pay for my funeral or service and is also
authorized to pay for the travel and lodging expenses of my parents, my
children, my grandchildren and any other family member or close friend.
These payments shall be treated as an administrative expense and shall not
be offset against that person's share,if any,of my estate. These charges may
be paid in such order and out of such of the assets in my residuary estate
(including its income) as the Personal Representative deems appropriate.
D-3. Payment of Taxes and Allocations. I direct that all estate,inheritance, succession,
transfer or other death taxes, to include penalties and interest, paid to any domestic
or foreign taxing authority with respect to all property taxable by reason of my death
shall be charged against my entire estate. For these purposes,my estate shall be my
federal gross estate as defined by applicable federal estate and gift tax law(currently
Section 2031 of the Internal Revenue Code) and shall include any and all interests
in property,real or personal,tangible or intangible,wherever situated, that I have at
the time of my death, to include any and all property passing outside the probate
process such as proceeds from life insurance policies, retirement plans and other
employee benefit plans as well as jointly titled property and property with payable-
on-death designations. Payment of such taxes shall be equally allocated among all
estate assets. The prorated allocation shall be made in the proportion that the fair
market value of the property received by each person interested in the estate bears to
the total fair market value of all property received by all persons interested in the
estate. If any of my property does not come into the possession of the personal
representative, the personal representative is entitled, and has the duty, to recover
from any persons possessing such property the proportionate amount of tax that is
attributable to the assets possessed by that person. If the personal representative
cannot collect from such person the amount of tax apportioned to such assets, then
the amount not recoverable shall be prorated among the remaining estate assets. Any
charge for taxes against my estate shall first be made against the estate's principal
and not the estate's income.
D-4. Tax Elections.In determining the estate and income tax liability related to my estate,
' the Personal Representative's decision as to all available tax elections and any
election with respect to employee benefits payable by reason of my death shall be
conclusive on all concerned. No compensating adjustments between income or
IANNA FRIEDA WESLER, Principal -7- Thomas J. Murphy
4
corpus or in the amount of any gift under this Will shall be made as a result of any
tax election.If the Personal Representative joins with my spouse in filing income tax
returns, any resulting liability shall be borne by my estate and my spouse in such
proportions as they may agree.
D-5. The Personal Representative shall have power without authorization of any court to
disclaim on my behalf any interest in property passing to me by reason of the death
of any person or given me under the Will of or any trust established by any person
to the extent that the Personal Representative determines that such disclaimer will
result in an aggregate reduction of the death taxes payable by reason of the deaths of
such person and me, even though the disclaimer may affect the relative interests of
the beneficiaries under my Will or the beneficiaries of the disclaimed property.
E. DEFINITIONS AND GENERAL PROVISIONS.
E-L Survival. Any beneficiary who dies within 30 days after my death shall be
Iconsidered not to have survived me.
E-2. Personal and Household Effects. "Personal and household effects" means all
l personal automobiles,trucks,boats,household goods,furniture,furnishings, garden
I and sports equipment,china,jewelry,silver,works of art,clothing,personal effects,
and any other similar items,and includes any insurance on any of these items. The
determination of which items fall within these categories shall be in the sole
judgment of the Personal Representative, whose decision shall be binding on all
parties.
E-3. Descendants. The term"children"includes any children hereafter born tooradopted
by me, as well as the children that I now have. "Descendants"means the legitimate
children of the person designated and the legitimate lineal descendants of such
children, and includes any person adopted before attaining age 18 and the adopted
person's legitimate lineal descendants. A posthumous child shall be considered as
living at the death of his parent.
Except for discretionary distributions which maybe made unequally among a group
of beneficiaries, whenever a distribution is to be made to the descendants of any
person,the property to be distributed shall be divided into as many shares as there are
living children of the person and deceased children of the person who left
descendants who are then living. Each living and deceased child (if any) shall take
l4 one share. The share of each deceased child shall be divided among his then living
descendants in the same manner.
E-4. Contingent Beneficiaries. Any distribution to be made to "my contingent
L J
ANNA PRIEDA WESLER,Principal -8- Thomas 7. Murpby
beneficiaries" shall be made to the persons who would have inherited my personal
property if I had died intestate 30 days after the date of my death (if the distribution
is from my probate estate), or had died intestate at the time the distribution is to be
made(if the distribution is upon termination of a trust),domiciled in Arizona and not
married,under the laws of Arizona in force on the date this Will is signed, with the
shares of taking determined by those laws.
E-5. Other Terms. The use of any gender includes the other genders, and the use of
either the singular or plural includes the other.
' I have signed this Will at Tempe, Arizona on this 6th day of April, 2011.
' I, the testator, sign my name to this instrument this 6th day of April, 2011, and being first duly
sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my
last will and that I sign it willingly(or willingly direct another to sign for me),that I execute it as my
free and voluntary act for the purposes therein expressed, and that I am eighteen years of age or
older, of sound mind, and under no constraint or undue influence.
' C/�rn c� ``��� L c�J�t,,j��•�
ANNA FRIEDA WESLER, Testator
We,Mary Esther Aguirre and Thomas J. Murphy,the witnesses,sign our names to this instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testator signs and
executes this instrument as her last will and that she signs it willingly(or willingly directs another
to sign for her,and we,in the presence and hearing of the testator,hereby sign this will as witnesses
to the testator's signing, and that to the best of our knowledge the testator is eighteen years of age
or older, of sound mind, and under no.constraint or undue influence.
Mary Esthe Aguirre, Witness Thomas J. Murphy itness
ANNA FRIEDA WESLER, Principal -9- Thomas J. Murphy
STATE OF ARIZONA )
ss.
COUNTY OF MARICOPA )
Subscribed,sworn to,and acknowledged before me by ANNA FRIEDA WESLER,the testator,and
subscribed and sworn to before me by Thomas J. 1Murphy, a witness, this�6//t�h day of April, 2011.
Mary Esther Aguirre, otary Public
WRY ESTHER AGUIRRE
NOTARY 0vC• TpM
WIRICOVA 9MV 1Y
My Cdem.Pjp.;Oemr ii,201
I
ANNA FRIEDA WESLER, Principal 10- Thomas J. Murphy
OR-RSTOWN
BANK
A Tradition of Excellence
January 25, 2013
Allen E. Bench Law Office, P.C.
Adam Briteher, Esquire
220 Market Sheet
Newport, PA 17074
Fax: 567-3130
Re: Estate of Anna F.Wesler
Social Security Number 159-24-5347
Date of Death 12/17/2012
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE
FOLLOWING ACCOUNTS ATM ORRSTOWN BANK:
H CKINGACCOUNT
Account No.- 204000528
Account Type- 50+Interest Checking
Date Opened- 7/19/2011
Joint Account(name/daie}- Michelle Wesler, 7/19/2011
Balance- $28,176.69
Accrued Interest- $0.04
Interest 1/1/'2012—DOD- $7.07
Account No.- 204000599
Account Type- Free Checking
Date Opened- 71612012
Joint Account(name/date)- Michelle Wesler, Rep Payee Only and Not Joint on this Account
Balance- $1,464.00
Accrued Interest- $0.00
Interests/V2,012—DOD- $O.DO
Best Regards, 1l
1411 R. Worthington
Deposit Processing Clerk
2695 Philadelphia Avenue •Chambersburg, PA 17201
Allan Life Insurance Company
of North America
PO Box 1 10 nz
Minneapolisolis,, MN 55459-0060 i
800.950.1962
August 1.2013
MICHELLE WESLER
209 BRADY RD
NEW BLOOMFIELD, PA 17068
Re; ANNA F W ESLER, deceased
Policy/Contract Number:3862557
Taxable Amount: $824.52
Dear MICHELLE WESLER:
Please accept our sinc._re Sympathies and thank you for providing the necessary information to process
your claim.
The net amount of$804.52 your benefit has been wired to your bank account.
You will be receiving a 1099R early next year indicating your gross distribution
amount of$824 amount and the taxable
.52.
If you have any questions, please don't hesitate to contact your agent or call us at 800,950.1962.
Claims Team
Alianz Life Insurance Company of North America
C: LANA PINKENSON