HomeMy WebLinkAbout10-21-13 (2) 1505610143
REV-1500 EX(01-10) 4
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania county Code Year File Number
Bureau of Individual Taxes oonaCr.cm or ac.E,i,e
PO BOX.280601 INHERITANCE TAX RETURN 21 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 13 � Ia
U
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
04 26 2013 04 04 1931
Decedent's Last Name Suffix Decedent's First Name MI
O'MEARA I TA E
(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
0 1. Original Return 2, Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
4, Limited Estate 4a.(date Interest Compromise 5. Federal Estate Tax Return Required
Future of death Chr12-rnito,
8 Decedent Died Testate r'l Decedent Maintained a Living Tr
(Attach Copy of W 8. Total Number of Safe De
will I-1 ust
(Attach Copy of Trust) posit Boxes
9. Litigation Proceeds Received 10. Spousal Povedy Drarld ldata or dean 11.Election to tax under Sec.9113(A)
between 12-31- 1 and 1,-1-95) (Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALI.CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JAN M WILEY 717 432 9666
REGIRER OF WILLS-0SE Olti,
First line of address
3 N BALTIMORE ST r r l m
rn
~' z cr
Second line of address =
-DATE FILED
City or Post Office State ZIP Code
DILLSBURG PA 17019
q -n
Correspondent's e-mail address: janmwilety@COmcast.net
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 true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI RE OF PERSON RESPO FOR FILING RETURN DATE
Brian O'Meara
ADDRESS
504 E. Coover Street, Mechanicsburg, PA 17055
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
Jan M Wiley
ADDRESS
3 N. Baltimore St., Dillsburg, PA
Side 1
1505610143 1505610143 J
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
O'Meara, Ita E. 2�
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 true,correct and complete. Declaration of preparer other than the personal representative is based on all
information of which preparer has any knowledge.
Signature#2 RQQWY r�
Name Rosemary O'Meara
Addressl _1890 Ivy Crest Way
Address2
City, State,Zip Sacramento,CA 95835
Date j�l/! !0'2 0/3
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedents Name: -O'Meara, Ita E.
RECAPITULATION
1. Real Estate(Schedule A)... .................................................._...._............. _..... .,, 1. 149 , 089. 00
2. Stocks and Bonds(Schedule B)........._.................. ......._.....__.._......_.._.._........ 2. 73 , 921 . 76
3, Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)....... . 3.
4. Mortgages&Notes Receivable(Schedule D)...........___...........-............_...._.... 4.
5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E).. .._........ 5. 490 , 917 . 90
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6,
7, Inter-Vivos Transfers&Miscellaneous f�{oq-Probate Property
(Schedule G) u Separate Billing Requested............ 7. 267 , 139 . 62
8. Total Gross Assets(total Lines 1-7)....................... ................................_._........ 8, 981 , 068 . 28
9. Funeral Expenses&Administrative Costs(Schedule H)._.................................... 9. 61 , 350 . 94
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)......_............_........ 10. 6, 512 . 26
11. Total Deductions(total Lines 9& 10)..........._.................._..___...........__....... ... 11. 67 , 863 . 20
12. Net Value of Est ate(Line 8 minus Line 11).._....................._.._............_....__..... 12. 913 , 205 08
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. 913 , 205 . 08
TAX COMPUTATION-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.00 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 913', 205 . 08 ts. 41 094 .23
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. Tax Due.................................................................................................................. 19. 41 , 094 . 23
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21
Decedent's Complete Address:
DECEDENT'S NAME
O'Meara, Ita E.
STREET ADDRESS
504 E. Coover Street
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) {i} 41,094.23
2. Credits/Payments
A. Prior Payments 34,200.00
B. Discount 1,800.00
Total Credits(A +B) (2) 36,000.00
3. Interest (3)
4. 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 request a refund
5, if Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 5,094.23
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 transferred:......... ........__............__......... .................. ....__ x
b. retain the right to designate who shall use the property transferred or its income;.........._......................
c, retain a reversionary interest:or.,........__.................... ...........__..................................................__... x
d. receive the promise for life of either payments,benefits or care?,................_...............__...............
2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without
receiving adequate consideration?.................................................____...........___..........___.................
...• ❑
3. Did decedent own an'in trust for" or payable upon death bank account or security at his or her death?....... ❑x ❑
4. Did decedent own an Individual Retirement Account,annuity,or other non-probate property which ❑ ❑
containsa beneficiary designation?........................_..............................................-..........................._........... x
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 surviving
spouse is 3 percent[72 P.S.§9116(b)(1.1)(i)].
For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
172 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
adaptive 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 12)[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 172 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.
ROV.1502 EX-n 1-081
w SCHEDULE A
REAL ESTATE
LOMMdNWEALMOF PENNSYIVANLa
INHEpItANCe TA%RETUFW
RESgEMOEOFAENT
ESTATE OF . FILE NUMBER
O'Meara, Ita E. yq
Alf m¢t property awned aolefit or as a taeaM In common must be reported at fair marker value-Fait market value is dMir ed as ft price m which pr ny would to ^
axahmgad b¢Iwaen a M11irg buyer and d willing Seller,neither baing compelled to buy ar sell,both having reosonable krrowledgo W Iha ralWenl fads.
Real property which Is jolndya ed will,right of swvivorship must be disclosed on schedule F.
Attach a copy of the sculamCm shoot if the property has been spftl
Include a copy of the dead showing decadenVS interest if ovmad as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 504 E.Coover Street 149,08100
TOTAL(Also enter on Line 1,Recapitulation) 149,089.00
(if more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev. 11.08)
Rev-1500 EX-(6-98) ,.
STOCKS & BONDS
cOMMbNN1EAtTX9F PFtMSnVANt{
IM1£RfTANCE TAS RETVRN
RESt06r+yDEcea6Nr
ESTATE OF FILE NUMBER
O'Meara, Ila E. 21
All property jolntly-owned with right of survlvonmlp must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 Dreyfus 73,921.76
TOTAL(Also enter on Line 2,Recapitulation) 73,921.76
(It more space is needed,additional pages of the same size)
Copyright(c)2002 Pone software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.6-98)
f;a 1
�� _ ..,.
� r' � 'f �,s: t��r .1 0
' �1 � �R � �
�_ i
_._ �$'
° r
Rev-1508 E%+16.98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENTOECEDENT
ESTATE OF FILE NUMBER
O'Meara, Ita E. 21
Include the proceeds of litipstion and the date the Precepts were received by the estate -All property jointly-armed with the right of survivorship must be else lased on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Sovereign Bank(No: 1684070597) 20.53
2 Sovereign Bank(No: 2107139970) .. - 300.00
3 Sovereign Bank(No: 7675041240) 201,758.37
4 ING 125,133.65
5 Lincoln Financial 11,151.08
6 MetLife 64,313.16
7 Prudential 1,293.00
8 Sovereign Bank 86,948.11
TOTAL(Also enter on Line 5, Recapitulation) 490,917.90
(If more space is needed,additional pages of the same size) -
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.6-98)
Ree-1510 EX-(6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEACFHOF FSNNMVANIA
"FAITANCE TAX IM"URN
REateENT DECEDENT
ESTATE OF FILE NUMBER
O'Meara, Ita E. 21
This schedule mug be competed and/lied if the answer to any of Questions 1 Ihn ugh 4 an the rem$o side of the REV-1 500 COVER SHEET is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF OECOs EXCLUSION TAXABLE
NUMBER THEEDATE OF TRAANSFERSAETACkA CO COPY TE EED FOR REAL ESTATE VALUE OF ASSET INTEREST {!f ArPE1CARtE) VALUE
1 Citizens Bank(No:6224643583) 4,989.68 4,989.68
2 Citizens Bank(No:6224643834) 262,149.94 262,149.94
I
TOTAL(Also enter on Line 7, Recapitulation) 267,139.62
(If more spade is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group,Inc. - Form PA-1500 Schedule G(Rev.6.98)
REV-1151 EX-(10-06)
SCHEDULE H
COMMOqqN�wpE��ppINTOfi NEN7�SYLVANIA FUNERAL EXPENSES &
INRESIOEN o E EN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
O'Meara, Ita E. 21
Debts of decedent must be reported on Schedule f.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 1,350.94
B, ADMINISTRATIVE COSTS:
1, Personal Representative's Commissions
Name of Personal Representative(s)
Brian O'Meara
Street Address 504 E. Coover Street
City Mechanicsburg State PA Zio 17055
Yeartsl Commission paid 30.000.00
2, Attomevs Fees The Wiley Group, PC 30,000.00
1 Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
TOTAL(Also enter on line 9, Recapitulation) 61,350.94
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.10.06)
Rev-1512 EX-(12-08)
SCHEDULE 1
DEBTS OF DECEDENT,
COMMDNVEAITh DE PENNSYLVANIA MORTGAGE LIABILITIES, & LIENS
INPERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
O'Meara, Ita E. 29
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbumed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Comcast 1,001.86
2 Home Owner's Insurance 758.00
3 Hospice Care 1,875.00
4 Messiah Lifeways 34.08
5 PPL _ 491.79
6 Real Estate Tax 1,732.35
7 Sewer 126.00
8 UGI 91.44
9 Verizon 255.91
10 Water 145.83
TOTAL(Also enter on Line 10, Recapitulation) 6,512.26
(It more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV4613 EX.(I I M) 1�
SCHEDULE J
wM-RWrk'N e N RWNn BENEFICIARIES
ESTATE OF FILE NUMBER
O'Meara, Ita E. 21
NUMBER NAME AND ADDRESS OF DECEDENT RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(5)RECEIVING PROPERTY ustec s (Words) {$55)
TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
Brian O'Meara Son
504 E.Coover Street
Mechanicsburg, PA 17055
Rosemary O'Meara Daughter
1890 Ivy Crest Way
Sacramento,CA 95835
I
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
IL. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART If-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev. 11.08)
Sovereign, e
Court Ordered Procescin-A Decedents - MA I-MB3-02-10 - P_ O. Box 841005 - Boston- VIA 0Z_ 8m
August 14, 2013
The Wiley Group
Attorneys at Law
3 N. Baltimore St
Dillsburg, PA 17019
RE: Estate of Ita E. O'Meara
Date of Death: April 26, 2013
Dear Ms. Kunn:
Per your request, enclosed please find the account information as of the date of death
for the above-named decedent. For your information, accrued interest is not included in
the date of death balance.
Please feel free to contact me if I can be of any further assistance.
Very truly yours,
) p
i
Linda Spavento
Team Leader
617-514-5189
Sovereign Bank
ESTATF OF Ita E O'Meara
SOCIAL SECURITY #: 093-30-4826
DATE OF DEATH: April 26, 2013
Account #: 1684070597 Type: Money Market Open date: 3/27/2009
In the name of: Ita E Omeara Revocable Truss. Ita E Omeara ttee
Date of Death Balance: $20.53
Int.(YTD) from 1/1/2013 to 1/20/2013 $53.99
Accrued interest to date of death: $0.00
Other Info: $131,474.92 withdrawn on 2/8/13 transferred into 7675041240
Account#: 2107139970 Type: Checking Open date: 10/1/2012
In the name of: Ita E Omeara Revocable Trust_Ita E Omeara rice
Date ofDeath Balance: $300.00
Int.(YTD) from 1/1/2013 to 4/26/2013 $0.00
Accrued interest to date of death: $0.00
Other Info:
Account #: 7675041240 Type: Money Market Open date: 10/1/2012
In the name of: Ita E Omeara Revocable Trust. lta E Omeara ttee
Date of Death Balance: $201,758.37
Int.(YTD) from 1/1/2013 to 4/1/2013 $238.80
Accrued interest to date of death: $138.31
Other Info:
Account #: 0578114217 Type: IRA Open date: 2/7/1997
In the name of: Ita E Omeara
Date of Death Balance: $0.00
Int.(YTD) from 1/1/2013 to 3/18/2013 $30.14
Accrued interest to date of death: $0.00
Other Info: closed 3/18/13 for$52,984.91
Account #: 1688246659 Type: IRA Open date: 3/11/2009
In the name of: Ita E Omeara
Date of Death Balance: $0.00
Int.(YTD) from 1/1/2013 to _ 3/18/2013 $9.78
Accrued interest to date of death: $0.00
Other Info: closed 3/18/13 for $33,963.20
Page 1 of 2
Sovereign Bank
ESTATE OF Ita E O'Meara
SOCIAL SECURITY .9: _ 093-30-4826
DATE OF DEATH: April 26, 2013
Account #: 1 6 8554 8263 Type: Cl) _Open date: 3/27/2009
In the name of: Ra E Omeara Revocable Trust ha E Omeara tree
Date of Death Balance: $0.00
lnl.(N'TD) from to
Accrued interest to date of death: _
Other Info: closed 9/27/12 for $20.627.65 deposited into 1684070597
Account #: 1685548560 Type: CD Open date: 6/19/2009
In the name of, Ita E Omeara Revocable Trust.lta E Omeara tree
Date of Death Balance: $0.00
Int.(YTD) from to
Accrued interest to date of death:
Other Info: closed 6/19/12 for $22.733.92 deposited into 1684070597
Account #: 1685548537 Type: CD Open date: 6/5/2009
In the name of: Ita E Omeara Revocable Trust, Ita E Omeara ttee
Date of Death Balance: $0.00
Int.(YTD) from to
Accrued interest to date of death:
Other Info: closed 6/11/12 for $36,167.60 deposited into 1684070597
Page 2 of 2
z ens an
Account Number —T 6224643534
Account Title Ita L Omeam Revocable Lix ins- Trust UTA Did
12/02/1995.Amend 0'/]'/2009 Im F Omeara Trustee
Date Opened 3/2512009
Account 'l'vpc _ Trust
I'rinci gal Balance as of DOD $262131.95
Interest from Last Posting to DOD $17.96
Account Balance as of DOD $262149.94
Y 1`D Interest to DOD $22.53
4,
_'_
Account I�uniber 6L2464i583_
Account Title Ita E Omcara Revocable Living Trust UTA Dtd
__ 12/02!1998.Amend 0=/13r20091ta E Omeara Trustee
— --- — -- -
Date Opened 3/16/2009
rAccount Tvpe I1-ust
Principal Balance as of DOD $4989.62
lnterest from last Posting to DOD_ S .06
Account Balance as of DOD _ _ $4989.68
YTD Interest to DOD 5 .52
)1 '350
i!,i L 677,97f- Pr; 5o 0
-75`d , 5-T L
1� C, r_- '71'?-.007
5!q r7y- b
p 6-? . 37
7 i
IIOL62�
!/-00 1.
g-7
glee Si-5
COMMOLIWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE REV-1162 EX(i I-96)
BUREAU OF INDIVIDUAL TAXES -
DEPT.280601
HARRISBURG,PA 17128-0601
PENNSYLVANIA
3ECEIVED FRONT: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 018024
THE WILEY GROUP
3 N BALTIMORE ST
DILLSBURG, PA 17019
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 $34,200.00
ESTATE INFORMATION: SSN: 000-00-0000
FILE NUMBER: 2113-0890
DECEDENT NAME: O'MEARA, ITA
DATE OF PAYMENT: 08/15/2013
POSTMARK DATE: 08/12/2013
COUNTY: CUMBERLAND
DATE OF DEATH: 04/26/2013
TOTAL AMOUNT PAIn- 6OA ^^l 00
REMARKS: RCPT TO ATTY
CHECK# 11422
INITIALS: DB1
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
TAXPA."!ER
A
Q O r
N O r
U Er
LLl lL N M1 n U) w� N 1) N J
�/ � Nn •- New r W r
o _ °
M °a
V z
P�////•��j� T� O M1
L!C,. LL CL j I w w
��.• Z O
'' f
Q O.0 U Y IC w
Vl A • .L 1� �
bLe O
X a
N dL 1- 400 c o
1 -O E ' 00ow IEq nw ni Inv
w I w I7
� � www �w c I 21
JJ J LI
E N w1- Jm
W]
4 N
LL: NQ' awca n m
WA QO W N
Y v, Ep mw
� Cc aaa'Gj
v
Vp z � U�
` c c
3 cn
(U CZ I w
O 0 J - io
0 0 z� � p > Z m
O
O
W _ OUF • O X /
� –
K
W 6
O _ c 0
fr
F a o Li. [i :..-.
O F
W
y W 4 w '•v�U a
w >a o G opU U iv
.� W =
Ow n ao� Vm" , 0 Y
y W Q w •n wwQp h
OR UN00 •- wo<p gp4 W p
a
WNw W = awwm Im0i Z w >¢v~i _0 UQ�-O
SwU — 1 a >w K U O o Ewa
>2a t 0C oz m°w� a H ux�c 10 awwm
d'yS d 60C oz
� WUOd �LL aE>U
¢ U - nw4w o yQZ w Q G
w U oz
m.°u� W -- p0=d•°n� n O NWJ O Q Ow<w=
m
r
Courthouse Online - Value Summary Into Page 1 of I
}
My Property Home Notes & Respop nses Slmitar Properties
Value Summary
1
Parcel ID: 17-24-0789-068. Owner: O'MEARA, PATRICK A REV TR
Building Value Summary Property Information
' Residential Value $107.662 Type R: Residential With
Buildings
.100tbjuild bggs Out-Buildings $269 Municipality 17-MEGtiANICSBURG 2ND MD
Und (Fair Market) 7�
' `' Other Residentials School 6 - MECWANICSBURG
SD
Value "
Value
"[ Commercial Part Interest Ownership
Buildings
Comments Lease Holds Value Override
Plic6s-To Go Total Building Value $107,900 Clean & Green Approved Not
Eligible
Assessment Office
LobbX Market Approach Clean& Green
Proposed
Log Ou Values Fair Assessed Ag - Use Assessed
Market
Land $45,800 $45,800
Buildings $107,900 $107,900
Total $153,700 $153,700 k,
Until further notice, all Informal review requests must be submitted by calling
(717) 240-6350.
X r j
courthbuseonline.Wro,-abetter way to access public records.`"Websile and Services Copyrght 02000
Courthouseonline.Com.Inc.Copyright and ownership of courthouse data is held by each respective
courthouse.All intonation pnnnded W this site is believed to be reliable but Is not guaranteed and should be
independently verified.I AGREE that my use of fins site is governed by the Terms of Servica and Privacy Policy.
G"k � - �mrwof� �r✓l v't�i5
1y9 D`6�1 °°
YrH� //anXnv nnnX-rhn..c...nnl�rn nnrvv/(1X.\/nlCnemAAn;a A0-!'.,..-..-.—I"...__t_-_J..._.r ynr.n.mm�
�+r[
01/01/13 - 03131113 >A SNY MfLLON COMPANY'°
UND ACCOUNT DETAIL
ccount Owner - Dreyfus U.S.Treasury Long Term Fund
'A E Q'MEARA TTEE Account Number : 0073-3360184478
HE ITA E O'MEARA REVOCABLE LIVING CUSIP Number 261956106
RUST UA DTD 03/13/2009 Ticker Symbol : DRGBX
Cost Basis Method :Average Cost
VALUE AS OF 03/31/13
------ --- ----- Total
tares Owned Share Price Market Value
836.106 $19-27 $73,921.76
he 30 day SEC yield ending 03/31/13 was 2.28%.
ield fluctuates and past perfonmance is no guarantee of future results.
our Personal Rate of Retum
juent Ouarler 2.50%
car-to-Date 2.50%
! 1st 12 Months(04/01/12-03131/13) 6-40°1
ortfolio and investment-level returns shown in this statement represent personalized account performance of an entire portfolio. This
:aternent does not contain any mutual fund data, including performance. For performance of the mutual fund(s)In which you are invested,
Tease visit www.dreyfus.com or speak with a Dre us representative.
listributions This Period Year-To-Dare
Mdends $4966.49 $496-49
mg Term Capital Gains 83.78 83.78
tort Term Capital Gains 619.82 619.82
ixes Withheld 0.00 DBO
ctivity,
ede Dollar Shares this Total
ate Description Amount Share Price Transaction Shares Owned
Total Beginning Shares Owned as of 01/01/13 3,773.973
1/31/13 Dividend-Reinvest $164.59 $19.35 8.506 3,782.479
?128/13 Dividend-Reinvest 16438 19.52 8.447 3,790.926
3128113 Dividend-Reinvest 167.02 19.27 8.667 3,799.593 m
3/28/13Capftal Gain-Reinvest 703.60 19.27 36.513 3,836.106
Lang-Term Cap Gain $0.0221 83.78
Short-Term Cap Gain $0.1635 619.82
Total Ending Shares Owned as of 03/31/13 3,836:106
VIPORTANT INFORMATION ABOUT THIS STATEMENT
\ND YOUR MUTUAL FUND ACCOUNT
lease carefully review the information in the Account Detail section of your account statement. If you have any questions or notice a
iscrepancy regarding your account or the activity, promptly contact us or your financial representative. -
NRA's web site is www.finra.org and FINRA's BrokerCheck Hotline telephone number is 1-800.289-9999. A brochure that
eludes information describing BrokerCheck is available by calling FINRA's BrokerCheck Hotline.
,(=p. r'MIW on HecYGatl apyer I nT ro
>A aNY MELLON COMPAN°-
03224 SH DRRI8031
ITA E 0•MEARA TTEE
THE ITA E OWEARA REVOCABLE LIVING
TRUST UA OTD 0311312009
504 E COOVER ST
MECHANICSBURG PA 17055-4227
.ccount Statement 01/01/13 - 03/31/13 A Message from Dreyfus
Dreyfus is pleased to present our Spring 2013
client newsletter-'Letter from the Lion". To learn
more, please read the enclosed newsletter.
DORTFOLIO SUMMARY
This Period Year-to-Date
teainning Value 575,819.12 $75,619.12
Additions 1,200.09 1,200.09 —
Subtractions 2 0.00 0.00
/- Change in Market Value -3,097.45 -3,097.45 _
riding Value $73s21.76 $73s21.76 Contact Information
,ividends 8 Capital Gains Cash/Sweep Out 0.00 0.00
Additions include purchases,exchanges,transient,dividends 8 capital gains reinvested/sweep In. Customer Service: 1-800-645-6561
Subtractions Include redemptions•exchanges•and transfers. Website: www.dreyfus.eom
3ORTFOLIO RETURNS
urrent Ouarter 2.50% s ,
ear-to-Date -2.50% w
ast 12 Months(04/01/12-03/31/13) 6.40%
'ortfolio and Investment-level returns shown in this statement represent personalized
ccount performance of an entire portfolio. This statement does not contain any mutual
Ind data, including performance. For performance of the mutual fund(s)in which you - w
re Invested, please visit www.dreyfus.com or speak vdth a Dreyfus representative.
ortfolio and investment-level performance is calculated according to an internal rate of
alum methodology(IRR)which reflects all changes in value, including price fluctuations
-id the actual cash flows to and from your account(s)over the indicated time period(s).
ince this calculation is affected by the size and timing of capital Bows, larger flows affect F
arfonnance more than smaller flows. Calculations include only those accounts open for
e entire period(s). ;
c
Annuity Operations S Services
PO Box 14592
Des Moines IA 50306-3592
W00%t L
SETTLEMENT AGREEMENT I
Annuity Form: Fixed Income "✓ Y Y�.7
Contract No.: 8155666 y41 7x Id X y
Owner: Ita O'Meara
Payee: Same
Amount Retained: $64,313.16 n
Amount of Installments: $461.17 n /
Number of Installments: 180
Payable: monthly
Effective Date: 09122/2009
Commutation Rate: 10%
Succeeding Payee(s): Brian O'Meara & Rosemarie O'Meara, children as primary to share
equally.
It is agreed that METLIFE will, in accordance with the provisions stated below, in lieu of any other
Settlement Option provided under the contract(s), pay, based on the amount of proceeds retained, a Fixed
Income payable in installments in the amount and for the period specified, each installment to be paid as it
becomes due to the Payee if living on the due date of each installment. The first of the installments will be
due and payable as of the Effective Date.
If the Payee shall die before all of the installments for the specified period shall have been paid, MetLife,
subject to the provisions of the following paragraphs, will pay the remainder of such installments as they
become due to the Succeeding Payee with such designation applying at the due date of each installment
payment.
The Payee shall not have the right to anticipate or commute any installments prescribed under this
Agreement.
In the event the Payee and all Succeeding Payees shall die before all of the installments for the specified
period shall have been paid, the remainder of such installments will be commuted into one sum and paid
to the executors, administrators or assigns of such last surviving Payee or Succeeding Payee.
The Owner reserves the right during his or her lifetime to change the designation of Succeeding Payee
under this Agreement.
The Proceeds and all payments under this Agreement shall be exempt from the claims of all creditors to
the extent permitted by law. The Agreement cannot be collaterally assigned.
;9r4 i
Ljiicolii
Financial Groupo
P 0 Box 7880
1''urt \Vayne, IN 46801
July I9) 2013
iHL: \WLEY GROCIP
ATTENTION: JAN M. \VTLEY, ESO .
PAX NO. 71.7-432-0426
Re: Tta E. O`lvleam, deceased
Contract No 975723483
Dear Mrs. Wiley:
Thank you for your letter dated June 24, 2013, and the receipt of the death certificate
regarding the above mentioned contract:
• As ofApril 26; 2013, the date ofdeath value was $11,151.03.
• Type of Ownership—403 B Individual Account,
• Date Opened —September 30, 1992
• The:Primary BeneBet:iries listed—Brian O'Meara, son, 50% &Rose O'Meara,
daughter; 50%.
Attached is a Qiialified Ann'oity Clannant statement to be completed by Brian &Rose
O'Meara. Once the forms have been completed,they may be nrtiled or faxed to 260-
455-9419, Attention: Death Claims along with n copy of the death certificate listing the
cause and manner of death.
If you have questions or need assistance,please contact*(,sat 1-800-454-6265, extension
$200A
I
Sit
—� Gina 'ouu
Arun ty C aims Exa mer
INC,r0o Insurance and Annmiy January 01.2013-Marc 1)31.2013
PO Box 9271 Page 1 of 3
■ z Des Momes,IA 50306-9$49
oi0 1 1686 01 MB O 402 °AUTO 12 0 1264 17055-422,04 col-NI! ING SPDA
11111"�I�"II"'lll�l"'ICI'1111'i'tl�lll��ltll��t��lltVll��if.i
ITA O MEARA
504 E COOVER ST
MECHANICSBURG, PA 17055-4227
wim 0 1"� $��#ux§III `6'x. ¢a' a` w�zy'Ex ME
xcl
Stability of Principal 100
$1259133.65
EN -14
°Account"Balanoe'6n'01/0112013- l._ 1;923;92937
�YourGoritrihutwns, .�- A _" , --$13.00°�
W4hdrawais x wo
lnyosfinem Earnings12042d'
Account Balance on 0313 112 0 1 3 $]25,i 3.65.F I 'll Gontrtbutions alnce inception '$37,000 00 At l oArr 5ervioe
I'Nttthdraylals'stnce Ince}?tton $0 00, >www.ingretirementplans.com
D1d oL kn6v >Customer Service: 1-800-531-4547
Automated Voice Response System available 24/7
Go to "My
or etllementplanS s-COm'Statement" Representatives available Monday tint Friday,
WWW iner
8 a.m. - 9 p.m. ET
• For Personal rate of return of your account >TDD(Hearing Impaired): 1-800-855-2880
• For your fund performance
�`Yo��r ge�presg�latlYe� � �"
• To sign up for E-delivery of your statement and
other documents TIMOTHY CURRY
PO BOX 6383
WYOMISSING, PA 19610-0001
610-374-9201
0003512520130331VF9989PART
01-12�4 141-4 5&010116665-0000001-003 5100
ITA O MEARA At Your Servrce' >Gusiomer Se rcc 1800-531.4547
January 0l.2013-March 31,2013 >www<uttamemcntplan5 corn Automated Vorce Response System available 24n
Page 2 013 ING I ire Insurance amf Annuity Representatives available Monday thin FrWay
PO Bar 9271 8a m, 9 m.ET
Des Manes,to 50306 9549
>TDO itiranntl Imparted):i-800655.2&60 Z__
Ru"�;.4
;e. �. '{,,W- .w+..ry y.w f. y �x wT'^.>"'.+rr!w4F"..R r..u«.}rte++•� ♦^1,..ur+e y
l tr: .¢ ::,." • i -k: �.. »-..a F � sF �r ' t} `E.... ...12, ea �.ya ^� 4 ,.i * —
ZT
If you were age 65 today and about to retire, it's estimated that your retirement $647.0
account(s) could generate this amount of income evert month in retirement for life. .�
The Monthly Income amount is pre-tax and assumes you are retiring today at age 65. it is based on your most
recent month-end account balance. Important Information regarding calculation methodology can be found in the
Message section. ..�
•.m t w 1'°-�.'*..r.t"+n m. ; .r .w.rar t� 'Ti.-' +y.�w"XP`rip+�*.«u±aw� �'_.^"'^'y^�`1C4s'."a,-IV
Plan Plan
Number Type
VF9989 INQ
i Your Current Investment Portfolio for Plan VF9989
µ� Balanceon Total Investment Balanceon NumberotM Unity9hme
Investment Objective 01101/2013 Activity Earnings 0313112013 UnitstShnres Price
Stability of Principal
ING Fixed Account $123,929.37 $0.00 $1,20428 $125,133.65 N/A NIA
Total $123,929.37 $0.00 $1,204.28 $125,133.65
UniVShare prices are displayed to four decimal places.
Messages for Plan VF9989
The Fixed Account Rate as of 04/01/2013 is 4.000"/, expressed as an annual effective yield
Ai'lo�catlon of Future Contributions for Plan VF9989
ING Fixed Account 1001
Total 100%
Activity"by Source of Contributions for Plan VF9989
Balanceon Investment Balanceon
01/0112 01 3 Contributions Withdrawals Earnings 03/3112013
Single Premium
Contributions-SP $123,929.37 $0.00 $0.00 $1,204,28 $125,133.65
Total $123,929.37 $0.00 $0.00 $1,204.28 $125,133.65
Messages for Plan VF9989
YOUR PERSONAL PERFORMANCE The returns shown are estimated dollar—weighted rates of return in your account, assuming evenly
distributed cashtioww throughout the period. The actual timing of rash flows into and out of your account may cause your actual returns to
differ from these estimates. Past performance is no guarantee of future results.
Important Please review the Information on this statement carefully and report any discrepancies within 30 days to our customer service
department. Reported values will be considered final and correct after 30 days
Oht284•kt i-bS60101t56Sa.00W W i-0439508
HA O MEARA At Your Service- >Cuslonlar Servrte,1,800.531.4547
January 01.2013 March 31.2013 >www rcrgreuremenlr,lans corn Automated Voice Response System available 2417
Page 3 of 3 ING Lite Insurance ano Annuity Representatives available Monday Ihur r,nay.
PO Box 9271 Sam -y p rn ET
Des Movies-to 50305.9544
>TDD tHearnij unpaved}-t-896-8552880
Messages for Plan VF9989 (continued)
ING Excessive Trading Policy -ING has an Excessive Trading Policy and monitors fund transfer activity, To view ING-s Excessive
Trading Policy refer to wrvv;inoretiremeniplans.com or your plans webiho, or to obtain a copy of ING's Excessive Trading Policy contact
ow customer service department at the number on the front of this statement.
Agreements to Share Trading Information with Funds For information please refer to www.ngrefirementplans com-or your plan's
website,
Redemption Fees For information please refer to www.ingretirementplans com or your plan's website, or each fund's prospectus
ACCOUNT HISTORY NOW AVAILABLE ON ING ACCESS You no longer have to wait until the arrival of your statement to track your
account history. With the new"Account History feature on ING Access, you can track your contributions, fund activity, exchanges,
withdrawals, and disbursements quickly and conveniently. 'Account History- also allows you to keep your records up-to-date with a history
download capability. With 'Account History," you are better informed about your retirement plan Log on to ING Access today to see this
fatost enhancement, as well as many other features already available that make it easy to do business with ING
Getting too much paper from ING? Visit your plans website and learn more about how to sign up for e-Dolivery.
Insurance products, annuities and funding agreements issued by ING Life Insurance and Annuity Company ('ILIAC") One Orange Way,
Windsor, CT 06095, which is solely responsible for meeting its obligations Plan Administrative services provided by ILIAC or ING
j institutional Plan Services, LLC. Ail companies are members of the ING family of companies_ Securities distributed by or offered
through ING Financial Advisers, LLC(member SIPC) or other broker-dealers with which it has a selling agreement.
This statement is provided on behalf of ING Financial Advisers, LLC (member SIPC).
ESTIMATED MONTHLY RETIREMENT INCOME It your statement displays a monthly retirement income figure, the following
information is important. The Estimated Monthly Retirement Income is designed to provide a better understanding of what you might
expect in retirement. Based on your current retirement account balance in]his plan and the assumptions noted below, a monthly pre-lax
lifetime retirement income has been estimated.
The monthly pro-tax lifetime income that is estimated to be generated by the balance shown above assumes you are age 65 and are
making a lump sum purchase of a single life immediate annuity today which would pay you a level income amount each month as long as
you live. Note that inflation will erode your spending power over time. The projected amount of the annuity income payment is based on the
combination of the Society of Actuaries' Annuity 2000 Basic Mortality Table assuming an equal mix of males and females and recent
Immediate Annuity interest rates from the Pension Benefit Guaranty Corporation(PBGC), a federal agency created by ERfSA. The
estimates are hypothetical and for illustrative purposes only and do not represent current or future performance of any specific investment.
No representations, warranties or guarantees are made as to the accuracy of any projections or calculations, This information does not
serve, either directly or indirectly, as legal,financial or tax advice and you should always consult a qualified professional legal,financial
and/or ]ax advisor when making decisions related to your individual tax situation. All investments carry a degree of risk and past
performance is not a guarantee of future results.
tit-105d-M5-d5Q6i81Sbbd9-00048G3-G039101
ITA 0 MEARA At Your Swv,e: >Qisionler Serene.1-840-531.4547
January e;,20i2.March 31,2012 >www wij,ouemeny;lans Co. Amomateo Voice Response SY91oYrfl avatlaUle 24tl
Page 3o:3 ING .!e Insur ance and Annury Recmemanves available Monday lhm Friday,
PO Box 0271 8a.m -9 pm ET
Des Manes,IA 503059549
>>CID(+teaang lmgarred):1-800 855-2880
Messages for Plan VF9989 (continued)
ING Excessive Trading Policy ING has an Excessive Trading Policy and monitors fund transfer activity. To view ING'Is Excessive
Trading Policy refer to www ingretiremnnt tans com or your plan's website, or to obtain a copy of ING's Excessive Trading Policy contact
our customer Service department at the number on the front of this statement.
Agreements to Share Trading Information with Funds For information please refer to wwa.ingretirementnians con: or your plans
website,
Redemption Fees For information please refer to wwev.in retirementplans com or yorx plan's website- or each fund's prospectus
ACCOUNT HISTORY NOW AVAILABLE ON ING ACCESS You no longer have to wait until the arrival of your statement to track your
coconut history With the new 'Account History' feature on ING Access, you can track, your c,ripmutions, fund activity, exchanges,
withdrawals, and disbursements quickly and conveniently. "Account History" also allows you to keep your records up-to-date with a history
download capability_ With 'Account History,' you are better Informed about your retirement plan Log on to ING Access today to see this
la(esi enhancement, as well as many other features already available that make it easy to do business with INC,
Getting too much paper from ING? Visit your plans website and learn more about how to sign up for e-Delivery
Insurance products, annuities and funding agreements issued by ING Life Insurance and Annuity Company ("ILIAC") One Orange Way,
Windsor, CT 06095, which is solely responsible for meeting its obligations. Plan Administrative services provided by ILIAC or ING
Institutional Plan Services, LLC_ All companies are members of the ING family of companies_ Securities distributed by or offered through
ING Financial Advisers, LLCfinember SIPC) or other broker-dealers with which it has a selling agreement.
This statement is provided on behalf of ING Financial Advisers, LLC (member SIPC).
MEMO
Loakul for oar Tiewsketter? Remember, you can find all that useful information on the new online newsletter Poinfers at
werw ferimersoews com or by simply snapping this Microsoft tag on your smart phone. This new electronic formal allows us to provide you
with more in-depth articles, easy feedback tools, and a 'oreer" communication method, among other great heoefits. You will need the
Microsoft Tag Reader - download it for free from your app store - or from your mobile browser, go to www gettag.mobi. With the
application, scan the tag in your viewing window to reveal the information. For more information on the Microsoft Tag application and the
mobile devices it supports, visit www.microseadageom By downloading the application, you accept ail Microsoft Tag terms. Access will
depend upon your provider and phone. Your provider contract and data rates will apply.
ESTIMATED MONTHLY RETIREMENT INCOME If your statement displays a monthly retirement income figure, the following
information is important. More detail can be found an your online statement in the Balances section, including easy-to-use
calculators that you can personalize to your own situation. The Estimated Monthly Retiremerd Income is designed to provide a better
understanding of what you might expect in retirement. Based on your current retirement account balance in this plan and the assumptions
noted below, a monthly pre-tax guaranteed lifetime retirement income has been estimated.
The monthly pre-tax guaranteed lifetime income that is estimated to be generated by the balance shown above assumes you are age 65
and are making a lump sum purchase of a single life immediate annuity today which would pay you a level income amount each month as
long as you live. Note that inflation will erode your spending power over time The projected amount of the annuity income payment is
based on the combination of the Society of Actuaries' Annuity 2000 Basic Mortality Table assuming an equal mix of males and females and
recent Immediate Annuity interest rates from the Pension Benefit Guaranty Corporation (PBGC), a federal agency created by ERISA. The
estimates are hypothetical and for illustrative purposes only and do not represent current or future performance of any specific investment. -
No representations, warranties or guarantees are made as to the accuracy of any projections or calculations. This information does not
serve, either directly or indirectly, as legal,financial or tax advice and you should always consult a qualified professional legal,financial
and/or tax advisor when making decisions related to your individual tax situation. All investments carry a degree of risk and past
performance is not a guarantee of future results.
01-529-0-Mt-aSBa iGi i65i 3-DOC4062-0035056
Canto de.I^ 75 State Street, 3rd Floor
Boston, MA 02109
INVESTMENT SERVICES $66.736.6475
wo.a,w,msam.r.e.r sr�r¢•mi<
000059 XP411101
March 26,2013
IRA FBO ITA OMEARA
PERSHING LLC AS CUSTODIAN Account Number: HD9-XXXXl0
504 E COOVER ST. Financial Consultant Number: PO4
MECHANICSBURG PA 17055-4227
EDWARD M TAYLOR
tlt4tlrpttuu.IIlil° IhPPtyt.I.ntpt.lp..t.tmt.it.
Debit Advice for Annuity Transaction
Based on your instruction, we have debited your account as follows:
Date 03/25/2013
Amount $86,948330
For Purchase of JACKSON NATIONAL LIFE COMPANY ELITE CHOICE REWARDS
SANTANDER INVESTMENT SERVICES provides this notice to you as added security in the event that you
did not authorize the transaction or details regarding the transaction are incorrect.
Please contact us at the above address or telephone number with any questions that you may have regarding this
transaction.
POLICY EFFECTIVE UPON ACCEPTANCE BY INSURANCE CARRIER
0
0
0
0
0
ti
N
C
W
x
a
0
0
0
0
UeaM[IMO.gM1 perrM1MLLC,arr bitlbry
of llw Ln4 e(Nci:yp 4 Mtllm CoryarrLbn
posM1;rRl C,mz xr!WftO.NYY,SIGi
HI 05.805 REV(9111)
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $6.00 This is to certify that the information here given is
^'rlp�tN OF pE'
correctly copied from an original Certificate of Death
d•�p _- --_ _ rte= duly filed with me as Local Registrar. The original
certificate will be forwarded to the State Vital
gu - ae Records Office for permanent filmg.
P 19475811 =°�q ` rr, �•
Certification Number g9l RENT�F„�°�d
Local Registrar Date Issued
.rvnMlh coMMOxwENt .VIr,E 3E<oXp3
nm[a.7t TM CERTIFICATE OF DEATH m.xumxe.
IDe[eeeno VIII xame 6mr.Madre.mts111.) 1 1 ).salaseann xum4r r, a oaeemeamlMONarnpl3nn MO1
Ita E. O'Meara le 093-30-4826 a April 26 2013
1•.4 e.111-11m•rlm) sb.und,r Ide. t1d., a<e le.".,/Un/r..e lspenrnonml 31,mPea kXV•m snker lerelmf,unwl
82 M°"”" n n. "U ' APril 4, 1931 a TMlard
< zu.mnnPee.ICOP,m
ena<ha is uo.rmryecwmrvl eb.xnlamre lnl,n+ro x,mmem,bae not xe.l e[.oa IXaemt u.e m,remnlPt
lvania 504 E. Cower Street mn,ee,.e.m mmm
ee NnM,",elwpnm IwP.
C)mlberland pet III "lo1"1 17 5
sz❑.z E Yn.e rvrbrtrx},s m�rm,I larnp M l❑xe wwn,w" alh de.ts<°emmry lN sewa wuwa,n xnammmplll MM[ l
p
n
lsmnl Tmolonm ❑Ma noe [kwa°we EEaeu.o E PM.«
I. ❑ h^ 0Maa mt SIm IM maallm.Mleaenrl AdreFahy Jane St. Aom
••.BrianOMeara Eau.h.n,mI ,pe„emt a "mm."rr M.ru"[Nee,ntlsmn.IaxuMm.,un.zr.a,nvcw<I
Son 509 E.mza�St. ,Fp 77055
he nt
wrro<am IX[Ilr.mm,xmPbl: -Dlnw�.Ft_______nfoean 6arZr;.e som< c..,"roq _______
a ❑zm<r[eMr n,em/NmmtkM ❑IX -"T- ma. er,[nm D�<[mmn xvme
❑XV T-, .Ni term4refaciliry ❑goerlEp[Ilyr
13b.inlllry N,me111 mrlmrrMlnry[he atren•M nummrl•r YClrywrnwn sake rE Zlp[me 3e 777., .1,
2 lyn Croxton Slave Hospice Res I Harrisburg, PA 17110 Dauphin
a•.ManmmolrPemm� ❑a,.N W cremalpn I4 emonwnm" «emnPmlmnlN.Me mc<mn,m m.",.er mnn mam
6❑X.mm.rbvm sort 1. h.w r>9er ryaxatory
$ ❑gher l,VVZ, d/27/2013 Holli
ZIse bca rbn III nr Twn,sme.ahevrl ns ,°1 ame,.•nand .r[e d'hedm•m vet ENe vmeer
g Mt.°Holly Springs, PA 17065 4 �. G, 138907
M.•eemmmee.•emnaMw"II M[Ilnr
NMal zzi Funeral Hare
Y I[.onmmr.Eel Nnanemtetm mnnaanmmbnm, roeeeeeem mxl.P•"NOVIn- meaoxs ox aono,a,mlwl,newnat
.[met a.,e,a hIf"md..'Venn M m<em.m II mammm�.wnernerhe e.aemt m.e..It. x
�...eom nlm. ,r 11,he e,
❑St or I... bsPad.Nxnpmbrybn,cmnmrx
❑x,elvbmaslx-rzmp,ee eene.ntn"eapa.rcnnl.pmlep.mo. aee.�.eerumannmeram ONrnn
❑11[n
rj❑❑]].sMorammneorar<eeeelvp[rme•e ee u lne<w e.z ou1 mmnM Q� ,ms pann.b MgnxBxp,m Ap-nr 1 1 111.- ❑o/ I ❑b[,eneR let meve .m,rwnbex°or..re.nWd ❑N am,Vi x
d.ew.
❑r. r.rht ❑cal"e ❑emml-a
Ib,.n
.mem n [tee l•j.e4�.BSI ❑rea.CIIII pIIIPn 0Lm "
le[."e, It M IVI M le,ed.,MEAI ❑re,etM Ide-d"Np•"k/laxno ❑lapnne ❑Olney Penh Nd.r
❑Dan°rne el Pn0.Fe01er Preknbmlagree 1)M[II ❑OlnerlEgrlryl
emYMS n[Ime ll,ee ell`pevlpalbnMh"MI ONE minelple dlt the eeaee.1-lame nMUllor IV IdIr°be. lla.Oeeeeenfv U,u.l IX,upnbn�IMane ryye°Iwrt
pkgnere ❑s.mam ne eun"•mmtelwrergllle...tSIVhtIIO
❑T ❑.meth ❑cell.'I.IrI oche.' Nurse
❑nmlk.n peen omnb,b x,x., 0.--. oo°n'r[edd," r•
❑Mlmmex" ❑fiber Nx" ❑eeluua .beM&nlmMmuaM
oVI...ll, ❑" ❑OmnlspenNl Health Care
q ❑c [dam
rIx."doK„E mMPEEiEn r.�a��v,wq°IM��r3 b.3bn.1m<enenen
x1.-.th ,eV VV30F .O.rl E3 - •rnl NxMn• tlel core NU hr
ryrynee lM,/o•��pp1 n °,unnp[oe pt
pant a'.a Hof3 a.(I'.0(J0./Y1 zs.wn Mn /d1. /e..a./ez ❑ r. .
PAUSE OF MT HU aml"nereer,"ermm a
oo
mezpENZ�enV-erco,n.mlert,.mmmp .n[•n°" hdd ebet,dy-,< a n. xaT.Mer e m .
rml de-..I.tuhhm -h
eegralory,mrma4°ruemrlahrllbrllbnenwPnwr meM"•me"Id..det.rTan3PEV4iE EmIIIIIIhecturI he I he.,Meaeaeb"•III"et ll.notary. ,n t°
3 AOOC-p CANCC( heed,
IIluIe N.a.e,t.ee,elm, o.,re rorn.mne,°,m,ell:
wem[meeaml
l°a�onmw
lem"p W.mlw.vamnr<PU<m.,rl'
I.I.-Ithe.
X4.Enk
4U)E rn Oue r,l,rast[o-nePUeme°rl:
_ lerun<a mlury mr
t a,mdt me erenn rewM1lh[
lun Oun°1°rna mnseeu.naep
yS swnla fmv, a n n net rervlrinpnme uneerryrn[[auagxenlnPml
W.-IIIII onarmeel
F ❑rn
abe
b o o❑r.° � n s)❑s.am. oemeo a
a..
:u..l
re❑n . ,%m"en
w
z a )o a ,c. etm
.e.n.uw 0., o "° ` ❑.¢.u.,n ❑ e weh de
-I,.. vem vm["...Mmmna. ,lxan o -1 de dke-111
xtpm• . rtp--....,roE I.b°mr
-
❑UddV-11Prep-VddhhrMpaMrcar 33.EIme IT I"I,+Y
3a.rla[e I,lNurylel home c,ns"II alt,larm:urwoll l3 EUafgn,rl"1"1I'trter tee Iamb'.<Iry,yunn.sele.dp C,Eel
36.I'I, Wwk )].IlinnWnttbn lnlury.5ttnn: e5[eM I-lnlury RCUrreh
❑ter ❑w<er/opera,. o Peemty"
o
V. o n„< ,r o om,r IzpenM
pmakm.anxwnumwatnronv.meeb.l n,mrrcrh,.emrlem ev,N,ml:
)90 Crerevmz Mea[e.emne,.de.dI Ire me nme0bham.
❑vreel.ie.I.lmv..ItMwterwN eh,w.q.,m,m eeameam.nm..I'd•.a III,.haa.b the neelmamm"er mtm.
❑ Ic der/n N ” , rI honed b m uPl"b" lteam,M1-e.n.Ill Pam.ma am he 1-1 he....
SmXaanm.r 1remenlee 0,0n .etee.
-de,
a38`Iyl,I,
me Naem,.nazroreee,r.ew"c,m envrn<ao< eMZFI LM ax; h ee lMO/onnn
w -I-e_ r zn lei I of o..y-d673
xe[mnr,Otmnxu .r vq eO.r&ded
all 0�7+ a>�•�4�(13 ,rr
oNmano r nx 0887710 0-Ia)
" ,m , .h1,/EpE.
DAVID J. LENOX, ESQUIRE
Attorney at Law
REVOCABLE LIVING TRUST
AND OTHER ESTATE DOCUMENTS
PREPARED FOR
PATRICK A. O'MEARA
and
ITA E. O'MEARA
TRUST SUMMARY
In order to assist you in understanding the legal terminology of your Revocable Living
Trust, we have attempted to prepare a Trust Summary in easy-to-understand, lay terms. Please
read the Trust Summary before you read your Revocable Living Trust. If you have any questions
not covered in the Trust Summary or in the Revocable Living Trust itself, please call.
TRUST ARTICLES SUMMARY
ARTICLE ONE
This portion of the Trust establishes the Trust and lists the basic terms and conditions
governing the operation of the Trust. Article One states that you as the "Settlor" desire to
establish a Trust to hold and manage certain assets that you will transfer to the Trust. Article One
appoints the initial Trustees. These Trustees (the persons with the power to manage the trust) will
remain as Trustees until death or incapacity. In most Revocable Living Trusts, the husband and
wife or another family member are designated as the Trustees of the Trust. The first paragraph
of the Trust creates that designation. Distributions to the Settlor (you) are described in subsequent
paragraphs of Article One.
(Please note that the letters listed in the left margin relate to paragraphs in the Article in
question.)
(A) This paragraph establishes the Trust Estate by transferring the Assets listed on Schedule
A to the Trust as well as those assets described in the Declaration of Intent.
(B) This paragraph provides that the Settlors, i.e., you, are to receive all income from the
Trust as long as they are living.
(C) To protect the trust assets, this paragraph allows designated persons (the other spouse or
the Successor Trustee(s)) to remove power from an incapacitated Trustee. The requirements to
find a person incapacitated are quite strict to insure that the provisions of this paragraph will not
be used unless truly required. The second part of this paragraph defines what constitutes
"incapacity."
(D) 1. This paragraph states what happens to the Trust assets after the first Settlor dies. The
paragraph provides for payment of the expenses of the last illness, burial costs, estate taxes, etc.
of the f= spouse to die from income or assets of the Trust Estate, provided that the assets used
would be included in the deceased Settlor's gross taxable estate.
2. This paragraph provides that the Surviving Settlor receives all income during his or her
lifetime and makes provisions for a Successor Trustee in the event of incapacity.
TS-1
(E) 1. This paragraph controls the distribution of income and principal of the Trust after the
death of the surviving Settlor. The first section of the paragraph provides that income received
from the Trust shall be paid to the personal representative of the surviving Settlor.
2. Principal is then distributed from the Trust to the personal representative for the
purpose of paying expenses of the estate and federal and state death taxes.
3. This paragraph also contains provisions concerning the right of the surviving Settlor
to appoint the property in the Trust in his or her Last Will and Testament. Any property not
distributed by the surviving Settlor's Last Will and Testament will be distributed in accordance
with the terms of the Living Trust (see below). Normally, the assets in the Trust will in fact be
distributed by the terms of the Trust (and thereby avoid probate).
4. This paragraph deals with the distribution of the remaining income and principal of the
Trust after the death of the surviving Settlor.
ARTICLE TWO
Article Two contains various provisions applicable to the Trust.
(A) This paragraph directs shares of a deceased beneficiary to the issue of such a beneficiary
by representation and provides that the Trustees are authorized to retain in the Trust Estate any
distributions that are designated for persons under certain ages.
(B) This paragraph requires that all interest in the Trust must be distributed within 21 years
of the death of the survivor of the beneficiaries who are alive when the first Settlor dies. This
paragraph avoids problems with the Rule Against Perpetuities, a rule of law requiring the final
distribution of an estate within specified time limits.
(C) This paragraph prevents a potential or actual creditor of a future beneficiary from accepting
trust assets as collateral. This provision is commonly called "The Spendthrift Clause."
(D) This paragraph provides that when an income beneficiary dies, any accrued and unpaid
income due that beneficiary shall be added to the principal/asset producing such income.
(E) This paragraph requires that stock dividends are to be treated as principal, not income.
(F) This paragraph contains various provisions concerning the receipt of various types of
"income" by the Trust and how that income is to be held and distributed.
TS-2
ARTICLE THREE
Article Three contains provisions governing the actions of the Trustees of the Trust. Again, the
Trustees are the person(s) who administer the Trust for the benefit of the Settlors and subsequent
beneficiaries. In most Revocable Living Trusts, the Settlors or Settlors family members are the
Trustees of their Trust.
(A) This paragraph contains a detailed listing of the powers of the Trustees. Basically, a
Trustee may do anything that a private person may do, subject always to the fiduciary
responsibilities of exercising good judgement and acting in the best interests of the beneficiaries.
Should you need additional specific powers to handle a given type of transaction, they may be
added to this paragraph.
(B) This paragraph outlines the procedures to be followed should a Trustee choose to resign
from his or her position.,
(C) This paragraph outlines the procedures for appointing a Successor Trustee.
(D) This paragraph contains detailed provisions concerning the appointment of corporate
Trustees.
(E) This paragraph contains conditions relating to the compensation of the Trustees.
Normally, Settlor/Trustees and children serving as Trustees will not ask for nor receive
compensation for their services as Trustees.
(F) This paragraph authorizes the termination of trusts which are or become too small to justify
their continuation in practical terms.
(G) This paragraph provides that, for purposes of administration, trusts with the same Trustee
and with the same distribution arrangements may be consolidated.
(H) This paragraph provides that, where there are two or more Trustees, they may delegate
ministerial and administrative duties among themselves.
(I) This paragraph provides that the Trustees are acting in a fiduciary capacity (that is, they
are acting on behalf of other persons and owe a duty of loyalty and good judgement to those
persons). In that capacity, the Trustee cannot do anything to benefit his or her beneficial interests
in the Trust which would be detrimental to the other beneficiaries' interests in the Trust.
TS-3
ARTICLE FOUR
This Article deals with the Settlors ability to revoke or amend the entire Trust Agreement
while both are alive and when one Settlor has died. The Article also contains various provisions
concerning life insurance and employee death benefits and additions to the Trust Estate.
(A) This paragraph allows additions to the Trust Estate at any time and from any source, so
long as such additions are acceptable to the Trustee.
(B) This paragraph allows the Settlors to revoke the Trust Agreement, or any part of the Trust
Agreement, while both of them are still alive.
(C) This paragraph contains identical provisions to paragraph (B) relating to the amendment
or modification of the terms of the Trust Agreement.
(D) This paragraph contains miscellaneous provisions relating to life insurance policies and
should be self-explanatory.
(E) This paragraph contains provisions relating to employee death benefits (e.g., group term
life plans or group accidental death plans) and how such benefits are to be handled by the
Trustees.
ARTICLE FIVE
This Article lists miscellaneous provisions concerning disinheritance of anyone contesting
the Trust, payment of taxes, disclaiming interests in the Trust, the meaning and effect of various
words and headings, the governing law for the Trust, the severability of Trust terms, the legal
requirements for revoking or amending the Trust, and the types of allowable notice. These
provisions should be self-explanatory.
TS-4
f IL E Copy
REVOCABLE
TRUST AGREEMENT
MADE this 2nd day of December, 1998, by and between Patrick A. O'Meara and Ita
E. O'Meara, individuals and residents of Mechanicsburg, Cumberland County, Pennsylvania,
(hereinafter referred to as the "Settlors"), and Patrick A. O'Meara and Ita E. O'Meara
individuals and residents of Mechanicsburg, Cumberland County, Pennsylvania, as the Trustees
(hereinafter referred to as the "Trustees").
WITNESSETH•
ARTICLE ONE
(A) Establishment of Trust Estate: The Settlors have transferred and delivered to
the Trustees that property more fully described in Schedule "A", attached hereto and made part
hereof (the "Property"). The Trustees shall hold and administer the Property, together with all
other cash or property of any kind which the Trustees at may time may acquire from the Settlors
or from others by inter-vivos transfer or pursuant to beneficiary designations by Last Will and
Testament or otherwise, including, but not limited to, the residue and remainder of Settlors' Estate
as provided for in Settlors' Last Wills and Testaments("Additions"), together with the proceeds,
investments and reinvestments with respect thereto as a trust estate ("Trust Estate") on the terms
and conditions hereinafter set forth.
The name of the Trust herein created shall be THE PATRICK A. O'MEARA AND
ITA E. O'MEARA REVOCABLE LIVING TRUST.
(B) Distributions to Settlors During Settlors Lifetime: During the lifetime of the
Settlors, the Trustees shall pay to the Settlors or expend for the Settlors' benefit the entire net
income produced by the Trust Estate ("Income") in convenient installments or otherwise as
Settlors may from time to time direct, together with such portion of the principal of said Trust
Estate as Settlors may from time to time direct in writing or, if Settlors give no directions, as the
trustees deem advisable to provide for the health, welfare and comfortable support of the Settlors,
and to continue Settlors' accustomed pattern of giving to individuals and organizations. Any
unexpended Income shall be added to principal and invested as such.
(C) Distributions of Tnist. Estate in the Event a SefUor Becomes Incapacitated:
If at any time a Settlor is under a legal disability, or if by reason of illness or mental or physical
disability a Settlor is "incapacitated," as such term is defined below, and is unable to make or
communicate responsible decisions concerning Settlor's affairs, the Trustees shall use the income
and part or all of the principal of the Trust Estate for the care, comfort and support of the Settlor,
or for any other purpose which the Trustees, in their sole and absolute discretion, deem to be for
the best interests of the Settlor.
1
"Incapacity" of a Settlor shall be determined by the existence of one or more of the
following:
(1) There is a court order, which such Trustee or beneficiary deems to be
jurisdictionally proper and still concurrently applicable, holding a person to be legally
incapacitated to act on his or her own behalf or appointing a guardian to act for him or her, or
(2) There is a duly executed, witnessed, and acknowledged written certificate of a
licensed physician (certified by a recognized medical board), to the effect that the physician has
examined the Settlor and has concluded that such person has become incapacitated to act rationally
and prudently in his or her own financial best interests, or
(3) there is evidence which such Trustee or beneficiary deems to be creditable and still
currently applicable that the Trustee has disappeared, is unaccountable absent, or is being detained
under duress where he or she is unable effectively and prudently to look after his or her own best
interests.
Given the occurrence of such events or circumstances, the affected Settlor shall be deemed
to have become incapacitated. Such incapacity shall be deemed to continue until such court order,
certificates, and/or circumstances have become inapplicable or have been revoked.
Any physician's aforesaid certificate may be revoked by a similar certificate to the effect
that the person is no longer incapacitated executed either: (a) by the originally certifying physician
or (b) by another licensed, board certified physician. No Trustee shall be under any duty to
institute any inquiry into the person's possible incapacity, but the expense of any such inquiry
reasonably instituted may be paid from the Trust assets. Payment for such inquiry refers both to
a reasonable inquiry as to the incapacity of such individual and to that inquiry as to the revocation
of such a certificate.
(D) Distribution of Trust Estate Upon the First Settlor's Death:
1. Upon the death of the first Settlor to die, the Trustees are authorized to pay to the
deceased Settlor's personal representative or to expend directly such sums as deceased Settlor's
personal representative shall request in writing to supplement the deceased Settlor's estate in order
to pay particular legacies, debts, funeral expenses, administration expenses, estate inheritance and
other taxes in die nature thereof, together with any interest or penalties thereon, becoming due by
reason of the Settlor's death with respect to the property constituting Settlor's gross estate for
death tar purposes, whether or not such property passes under this Trust Agreement; PROVIDED,
HOWEVER, that no assets shall be used for this purpose which are not otherwise included in the
deceased Settlor's gross taxable estate.
2
2. If the surviving Settlor is living on the thirtieth (30th) day following the deceased
Settlor's death, the Trustee shall continue to make distributions to the surviving Settlor as provided
in Paragraphs (B) and (C) of this Article One.
(E) Distributions Following the Death of the Surviving Settlor:
1. Income Distribution Upon Death of Surviving Settlor:
Upon the death of the surviving Settlor, if he/she survives deceased Settlor by at least thirty (30)
days, the Successor Trustees shall pay to the personal representative of the estate of the surviving
Settlor, if such a personal representative is appointed, all Income accrued but undistributed as of
the date of death of the surviving Settlor.
2. Distribution of Principal to Estate of Surviving Settlor to Pay "Death Taxes".
The Successor Trustees shall then make payment to the personal representative, if
appointed, of the estate of surviving Settlor, out of the principal of the Trust, an amount equal to
the estate, inheritance, transfer, succession or other death taxes ("death taxes") federal, state and
other, payable by reason of the inclusion of part or all of the trust property in his or her estate.
The determination by the personal representative of the estate of the surviving Settlor, of the
amount payable hereunder shall be final and conclusive. The final determination of the amount
due hereunder shall be based upon the values as finally determined for federal estate tax purposes
in the estate of the surviving Settlor. The Settlors hereby direct the Successor Trustees to pay
such amount promptly upon written request of the personal representative of the estate of the
surviving Settlor, and upon payment of the amount finally determined to be due hereunder, the
Successor Trustees shall be discharged from any further liability with respect to such payment.
The surviving Settlor may waive the right of his or her estate to payment under this, Paragraph
(E) 2 of Article One, by Last Will and Testament, executed after Settlor's death, or in a properly
executed Codicil made part of the Last Will and Testament of the surviving Settlor after Settlor's
death, in which surviving Settlor specifically refers to the right to payment hereby given to the
estate of surviving Settlor.
3. Power of Appointment Exercisable by the Surviving Settlor. Upon the death of the
surviving Settlor, the remaining principal and any accrued or undistributed Income shall be
transferred and delivered to or for the benefit of such one or more persons, corporations or other
organizations, including the estate of the surviving Settlor or to the creditors of the surviving
Settlor, in such portions or amounts and subject to such trusts, terms and conditions as the
surviving Settlor, may appoint by specific reference in the Last Will and Testament of the
surviving Settlor to the power of appointment contained in this, Paragraph (E) 3 of Article One.
If the surviving Settlor does not exercise this power in full, the unappointed principal and
accumulated and undistributed Income shall be distributed as hereinafter provided.
4. Distributions of Remaining Income and Principal: Upon the death of the surviving
Settlor, or upon the death of the deceased Settlor, if the surviving Settlor does not survive Settlor
3
by at least thirty (30) days, then the remaining principal of the Trust and any accumulated or
undistributed income shall be distributed as follows:
Specific Distributions from the Trust Estate:
Prior to any distribution of the balance of the Trust Estate, the following specific
distributions shall be made by the Successor Trustee: NONE.
Distribution of the Balance of the Trust Estate:
After provision has been made for the above-noted specific distributions, the
balance of the Trust Estate shall be distributed as follows:
1) One-half(1/2) to my son, Brian A. O'Meara, per stirpes.
2) One-half (1/2) to my daughter, Rosemarie B. O'Meara, per
stirpes. Li t - S z- 4.9 c y
� , � . s4')_ --(e �--
ARTICLE TWO `z~0 �� t C^�'f
ADDITIONAL PROVISIONS APPLICABLE TO TRUSTS
(A) Beneficiary Provisions: If an above named beneficiary dies before the
surviving settlor, the share of said beneficiary shall be distributed to the issue of said
deceased beneficiary, per stirpes, or to settlors other issue in the case that the
beneficiary thereof had no issue.
In the disbursement of funds directed to be paid to or for the use and benefit
of any beneficiary who shall not have attained the age of eighteen (18) years, the
Trustees may, in their sole and absolute discretion, make payment of the same to the
parent, guardian or such other person, if any, having custody of the beneficiary who
has not yet attained the age of eighteen (18) years at the time such payments are
made, to be used for the health, education, welfare, maintenance and support of such
beneficiary, but without liability on the part of the Trustees to see the application of
said payments by the payee, and the receipt of any such person shall be a full
acquittance of the Trustees as to any amounts so paid. This shall be construed as a
power only and shall not operate to suspend the absolute ownership thereof by such
beneficiary who has not yet attained the age of eighteen (18) years, nor prevent the
absolute vesting thereof of such beneficiary.
(B) Perpetuities Savings Provision: Notwithstanding anything to the
contrary herein contained, upon the expiration of twenty-one (21) years following the
death of the survivor of all the beneficiaries herein named or described who are living
4
at the death of the first Settlor to die, all Trusts remaining hereunder shall terminate,
and the principal shall be transferred and delivered to the person then entitled to the
Income therefrom.
(C) Spendtlir'ft Clause: Neither the principal nor the Income of any portion
of the Trust Estate shall be Gable or subject to the contracts, debts, liabilities or torts,
now or hereafter made, contracted, incurred or committed, of any beneficiary or
remainderman; nor shall the principal or Income of the Trust Estate be liable to
attachment by garnishment proceedings or other legal process; nor shall any
assignment or order either of principal or income, given by any beneficiary or
remainderman be valid, but the principal and Income shall be paid by the Trustees
directly to or for the use of the beneficiary entitled thereto, without regard to any
assignment, order, attachment or claim whatever. Every such attempted assignment
or other disposition by any beneficiary or remainderman shall not be merely voidable,
but absolutely void, except that this provision shall not impair or restrict the exercise
of any power of appointment granted hereunder. No payment hereunder shall become
the property of any beneficiary or remainderman until it is received by him or his
guardian.
(D) Disposition of Accrued Income Following Death of Income
Beneficiary: Upon the death of any Income beneficiary, any Income accrued or
received by the Trustees subsequent to the last Income payment date shall be paid to
the person or persons for whose benefit the principal producing such Income is
continued in trust or to whom such principal is distributed under the terms hereof.
(E) Stock Dividends Allocated To Principal: Corporate distributions
received in shares of the distributing corporation shall be allocated to principal,
regardless of the number of shares and however described or designated by the
distributing corporation.
(F) Characterization of °Income'; "Accrued Income": Income accrued on
any property received by the Trustees, either at the inception of the Trust Estate or
as an addition thereto, shall be treated as Income and not as principal; PROVIDED,
HOWEVER, that any lump-sum distribution payable to the Trustees under any
employee benefit plan or individual retirement account in which the Settlor has an
interest shall be treated as principal notwithstanding the options, elections or
privileges that may be exercised by the Trustees, the Setdor or any beneficiary for
income, estate or death tax purposes. Upon the death of any beneficiary of Income,
any undistributed income then held by the Trustees for such beneficiary shall be paid
to the person or persons for whose benefit the principal producing such income is
continued in Trust or to whom it is distributed under the terms hereof.
5
ARTICLE THREE
PROVISIONS WHICH GOVERN ME TRUSTEES
(A) Powers of the Tructe _c: The Trustees hereunder shall have the following
powers, in addition to and not in limitation of those granted by law:
1. Accent Purchase aad Retain Asset : To accept assets in kind from
the Settlor, his estate or elsewhere, to purchase assets from the estate
and to retain such assets in kind;
2. Sale and Investment of Other Assets: To sell assets and to invest
and reinvest the proceeds and any other cash in any kind of property,
real or personal, or part interest therein, located in the United States
or abroad, including interest bearing accounts in or certificates issued
by any firm, including a corporate fiduciary, and securities
underwritten by syndicates of which the corporate fiduciary is a
member but not purchased from the Trustees, all statutory and other
limitations as to the investment of funds, now or hereafter enacted or
in force, being waived;
3. Hold Cash: To hold Income cash uninvested until the next regular
payment date, without liability for interest thereon;
4. Purchase Life hisuran : To retain or to purchase policies of life
insurance, to pay premiums thereon from income or principal and to
exercise all rights of ownership thereof;
5. Encumber Assets: To pledge, exchange or mortgage real or
personal property and to lease the same for terms exceeding five (5)
years;
6. Give Options: To give options for sales, leases and exchanges;
7. CQjiiproinise Claims: To compromise claims and controversies;
8. Vote Common Stock: To vote shares of corporate stock, in person
or by proxy, in favor of or against management proposals;
9. Carry Securities Without Identifying Trust Estate: To carry
securities in the name of a nominee, 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;
6
10. Distribution in Kind: To snake division or distribution hereunder
either in cash or in kind; and, in connection therewith, to allocate to
different kinds of, or interests in, property and property having
different bases for federal income tax purposes, all as the Trustees
deem equitable;
11. Investment of Trust Estate Assets: To invest and reinvest the
Trust Estate funds (or leave them temporarily uninvested), in any type
of property and every kind of investment, without regard to any
principle of diversification of risk, and without being limited to "legal
investments", including (but not limited to) corporate obligations of
every kind, preferred or common stocks, securities of any regulated
investment trust, and partnership interests.
12. Participate in Business Operations: To participate in the operation
of any business or other enterprise for whatever period of time the
Trustees deed proper, with full power to do any and all things deemed
necessary or appropriate, including the power to incorporate any
unincorporated business; to vote any and all shares of stock owned in
any such business; to borrow and to pledge assets as security for such
borrowing; to assent to, join in, or vote in favor of or against any
merger, reorganization, voting trust plan, or similar action, and to
delegate discretionary duties with respect thereto; to delegate all or any
part of the supervision, management and operation of the business to
such person or persons as may be selected; and to close out, liquidate,
or sell the business at such time and upon such terms as the Trustees
deem advisable.
13. Deposit Funds: To deposit Trust Estate funds in any commercial
savings or savings and loan accounts, or in "money market" or similar
accounts maintained by any corporate fiduciary.
14. Borrow Funds: To borrow money for any reasonable Trust Estate
purpose from any lender, including the power to borrow from the
probate estate of Settlor for the purpose of payment of taxes or on
behalf of any separate trust hereunder from any other separate trust
hereunder, upon such terms, including (but not limited to) interest
rates, security, and loan duration, as they deem advisable.
15. Make Loans: To lend Trust Estate funds to such persons and on
such terms, including (but not limited to) interest rates, security, and
loan duration, as the Trustees deem advisable, including the power to
make loans to the Settlor during his lifetime.
7
16. Sale of Trust s a Assets: To sell or otherwise dispose of Trust
Estate assets, including (but not limited to) Trust Estate real Property,
for cash or credit, at public or private sale, and with such warranties
or indemnifications as the Trustees deem advisable.
17. Alteration or Disposal of Trust Estate Assets: To improve,
develop, manage, lease, or abandon any Trust Estate assets, as the
Trustees deem advisable.
18. Hold Property Without Identifying Trust Estate: To hold property
in the name of any Trustee or any custodian or nominee, without
disclosing this trust, but the Trustees are responsible for the acts of any
custodian or nominee the Trustees so use.
19. Compensate for Administration: To pay and advance money for
the Trust Estate's protection and for all expenses, losses, and liabilities
sustained in its administration.
20. Act as Legal Representative: To prosecute or defend any action.
for the Protection of the Trust Estate, the Trustees in the performance
of their duties, or both, and to pay, contest, or settle any claim by or
against the Trust Estate or the Trustees in the performance of their
duties.
21. Hire Consultants etc: To employ and dismiss agents, brokers,
investment advisors, accountants, attorneys and employees, regardless
of whether they are associated with the Trustees, or the Trustees or
affiliates or employees thereof, and to advise or assist them in the
performance of their duties.
22. Allocate Between Principal and Income: To determine what is
principal or income and what items shall be charged or credited to
either.
23. Execute Binding Legal Instruments: To execute and deliver any
instruments necessary or useful in the exercise of any of the foregoing
powers.
24. Retain Non-Income Producing Prosy: To retain, during the
lifetime of the Settlors, for so long as the Trustees may deem advisable
any property whatsoever, regardless of whether or not such property
income producing.
8
25. Retain Settlor's Personal Residence: Following the death of the
Settlor, the Trustees are authorized to retain as part of the Trust Estate
for the personal use of the surviving Settlor, any property occupied by
Settlor and the Surviving Settlor at the death of Settlor as their
principal place of residence for so long as the surviving Settlor wishes
to occupy said residence. During such period of retention, the
Trustees shall pay from the Income or principal of the separate trusts
established hereunder as the Trustees may deem to be in the best
interests of such trusts and their beneficiaries, all taxes and
assessments levied upon or assessed against residence, and all costs of
maintaining, repairing and insuring said residence.
No obligation of rent shall be imposed upon the surviving Settlor
during any period of occupation of said residence. On written or oral
request of the surviving Settlor, the Trustees may sell said residence
and replace it with other property which in the opinion of the Trustees
is suitable as a residence for the surviving Settlor, to be retained in the
trust in the same manner as the property which was replaced.
26. Authority to Sign Documents: Either Trustee shall have the
power to execute individually any and all documents necessary to carry
out the powers, functions, and duties of the position of Trustee. Such
power shall include, but shall not be limited to: the signing of checks,
the opening of bank or other financial accounts, the disbursement of
Trust funds, the execution of contracts, and other such financial
transactions.
(B) Resignation of Trustees: Any Trustee may resign at any time during
Settlors' lifetimes by written notice to Settlors. After the death of the last Settlor to
die, a Trustee may resign at any time, without stating cause, by notice to the
remaining Trustee(s); provided, however that prior to the resignation of a sole
remaining individual Trustee, such Trustee's resignation shall not become effective
until after such Trustee has appointed a corporate trustee as successor, and such
corporate trustee has accepted such appointment. Absent such appointment and
acceptance, said Trustee's resignation shall not become effective until said Trustee has
petitioned a court of competent jurisdiction to designate a successor corporate trustee.
(C) Successor Trustee(s): Upon the death, disability, incapacity or
resignation of any Trustee, during the lifetime of the Settlors, the (surviving/non-
incapacitated) Settlor may appoint one or more successor Trustees. Upon the death,
disability, incapacity or resignation of any individual Trustee following the death of
the first Setlor to die, the then remaining individual Settlor may appoint one or more
successor Trustees, who may either be individuals or a corporate trustee; provided,
9
however, that such right of appointment shall not exist to the extent a corporate
trustee has already been appointed hereunder.
Should the surviving/non-incapacitate Settlor fail to appoint a Successor
Trustee, then upon the death or incapacity or failure to serve of said surviving Settlor,
Brian A. O'Meara and Rosemarie B. O'Meara, Settlors' children are appointed to
serve as the Successor Co-Trustees. Said Successor Co-Trustees may serve alone
should one of them fail to qualify or ceased to serve without necessitating the
appointment of a replacement trustee for the ceased or failed trustee. All Trustees
named or appointed are to serve without bond.
(D) Replacement of A Corporate Trustee: If at any time a corporate trustee
has been appointed during the lifetime of Settlors, the Settlors may replace such
corporate trustee by written notice to said corporate trustee, and may, but shall not
be required to, designate a successor corporate trustee. Following the death of the
Settlors, the individual Trustees may replace a corporate trustee by written notice
thereto, and may, but shall not be required to, designate a successor corporate trustee.
(E) Compensation of Trustees: The Trustees shall be entitled to receive
annual compensation for their services hereunder but not in excess of such
compensation as would be approved by a court of competent jurisdiction. Payment
of such compensation to a Trustee, in his, her or its capacity as such shall not
preclude payment to any Trustee for the rendition of professional services for, or on
behalf of, the Trust Estate. For any services performed by the Trustees in connection
with Settlors' estates, which services are normally performed by the personal
representative, the Trustees shall be entitled to such additional compensation as may
be fair and reasonable under the circumstances.
(F) Authority to Terminate Small Trusts: Should the principal of any Trust
Estate herein provided for, be or become too small in the Trustees' discretion to make
establishment or continuance of the Trust Estate advisable, the Trustees may make
immediate distribution of the remaining principal and Income outright to the Income
beneficiaries in the proportion to which they are then entitled to the Income. The
receipts and releases of the distributee will terminate absolutely the right of all
persons who might otherwise have a future interest in any portion of the Trust Estate,
whether vested or contingent, without notice to them and without the necessity of
filing an account with the court.
(G) Merger: The Trustees may merge or consolidate for administrative
purposes any trust established under this Trust Agreement with any other trust
established by Settlor of the surviving Settlor having the same Trustee and
substantially the same dispositive provisions.
10
(H) Division and Delegation of Duties by Trustees: One or more of the
Trustees may, whenever, as often, and for such period as they shall deem it advisable
to do so, delegate to one or more of the other Trustees, any or all ministerial and
administrative duties, including the keeping of books and records, acting as custodian
of the Trust Estate property, and preparing all necessary tax returns, as well as the
authority to exercise in their names and behalf any or all the powers, authorizations,
discretion, and duties vested in or devolving upon them as Trustees under the
provisions of this Trust Estate. Any action taken by the Trustees to which such
division or delegation shall be made shall have the same force and effect as if taken
and exercised by the designating or delegating Trustee(s) acting in conjunction with
the designated or delegated Trustee(s). Any such delegation shall be sufficiently
evidenced for any and every purpose if contained in a writing, signed by the
designating Trustee(s) and delivered to the designated Trustee(s).
(I) Fiduciary Restriction, Discretion and Elections: The powers and
discretion granted to the Trustees are exercisable only in a fiduciary capacity and may
not be used to shift or enlarge any beneficial interest except as an incidental
consequence of the discharge of fiduciary duties. The Trustees may make
discretionary payments of income and principal in unequal shares to the beneficiaries
of any trust established hereunder, and may, but shall not be required to, consider
other resources available to any beneficiary. The Trustees may make tax elections
without regard to the relative interests of any beneficiaries and may, but shall not be
required to, make equitable adjustments among beneficiaries.
ARTICLE FOUR
ADDITIONS TO TRUST ESTATE:
RIGHT TO REVOKE, ALTER AND AMEND TRUST AGREEMENT;
LIFE JNSURANCE AND EMPLOYEE DEATH ATH B NE,FITS
(A) Additions to Tnist. Estate: The Settlors or others may, by Last Will and
Testament, inter-vivos transfer or beneficiary designation, add to the Trust Estate,
cash or such property in kind as is acceptable to the Trustees at any time during the
term of the present Trust Agreement.
(B) Settlors' Right to Revoke Agreement: The Settlors expressly reserve
the right at any time and from time to time to revoke this Agreement, in whole or in
part, by written notice delivered to the Trustees during Settlors joint lifetimes. The
Surviving Settlor shall have die right to revoke, in whole or in part, the portion of the
present Trust Agreement relating to the Trust created herein.
11
(C) Settlors' Right to Amend Trust Agreement: The Settlors further
reserve the right at any time and from time to time to amend this Agreement at any
time during their joint lives by a proper instrument in writing, executed by the
Settlors and delivered to the Trustees during Settlors' lifetimes and accepted by the
Trustees. The Surviving Settlor shall have the right to amend, in whole or in part,
any provision in the present Trust Agreement relating to the Trust created herein.
(D) Life Insurance: If Settlors designate the Trustees as beneficiary of the
proceeds of any policies of insurance on their lives, the duty and responsibility for the
payment of premiums and other charges on such policies during the Settlors' lifetimes
shall rest solely upon Settlors. The only duty of the Trustees shall be the safekeeping
of such policies as are deposited with it, and the Trustees shall be under no duty to
notify the Settlors that any such premium or other charge is due and payable.
All options, rights, privileges and benefits exercisable by or accruing to the
Settlors during their lifetimes by the terms of the policies shall be for the Settlors'
sole benefit. The Settlors agree, however, not to exercise any options whereby the
proceeds would be payable to the Trustees other than in one sum. Upon the written
request of the Settlors, the Trustees shall execute and deliver such consents and
instruments as may be requisite to enable the Settlors to exercise or avail themselves
of any option right, privilege or benefit granted by any of the policies. Upon the
Settlor's/Settlors' death(s), or at such later time as may be specified in the policies,
the net proceeds of any policies then payable to the Trustees hereunder shall be
collected by the Trustees; the receipt of the Trustees for such proceeds shall release
the insurance companies from liability on the policies, and the insurance companies
shall be under no duty to see to the application of such proceeds. The Trustees may
take all steps necessary in their opinion to enforce payment of said policies and shall
be entitled to indemnify themselves out of any property held hereunder against all
expenses incurred in taking such action.
(E) Employee Death Benefits: The Settlors may designate the Trustees as
beneficiary of certain employee death benefits. In such case the Trustees shall collect
die proceeds receivable therefrom upon the Settlor's/Settlors' death(s) and hold them
as part of the Trust Estate. The receipt of the Trustees for such proceeds shall be a
full acquittance to the administrator of such benefit, and said administrators shall not
be liable to see to the application of such proceeds. To the extent that such proceeds
are not included in the Settlor's estate for federal estate tax purposes, they shall not
be used for the payment of death taxes or any administration expenses of Settlor's
estate. The Trustees may select any option available to it as to the time and method
of payment of such proceeds and may also exercise any option with respect to the
income or death taxes thereon as they in their sole discretion deem advisable, and
their decision in these matters shall be binding upon, and shall not be subject to
question by, the beneficiaries.
12
ARTICLE FIVE
MISCELLANEOUS PROVISIONS
(A) Incontestability:
The beneficial provisions of this instrument and of Settlors' Last Will and
Testament are intended to be in lieu of any other rights, claims, or interests of
whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts,
which any beneficiary hereunder may have against or in Settlors' estate of the
properties in Trust hereunder. Accordingly, if any beneficiary hereunder asserts any
claim (except a legally enforceable debt), statutory election, or other right or interest
against or in Settlors' estate, Settlors' Will, or any properties of said Will, or directly
or indirectly contests, disputes, or calls into question, before any court, the validity
of this instrument or of said Will, then;
(a) Such beneficiary shall thereby absolutely forfeit any and all
beneficial interests of whatsoever kind and nature which such
beneficiary might otherwise have under this instrument and the
interests of the other beneficiaries hereunder shall thereupon be
appropriately and proportionally increased and/or advanced.
(b) All of the provisions of this instrument, to the extent that they
confer any benefits, powers, or rights whatsoever upon such claiming,
electing or contesting beneficiary, shall thereupon become absolutely
void and revoked, and
(c) Such claiming, electing, or contesting beneficiary, if then acting
as a Trustee hereunder, shall automatically cease to be a Trustee and
shall thereafter be ineligible either to select, remove, or become a
Trustee hereunder. The foregoing shall not be construed, however, to
limit the appearance of any beneficiary as a witness in any proceeding
involving this instrument or said Will nor limit any beneficiary's
appearance in any capacity in any proceeding solely for the
construction of either of said documents.
(B) Payment of Debts Taxes and Other Charges upon Settlor's Death:
Upon each Settlor's death, the Trustees may pay to or upon the order of Settlor's
personal representative funds needed to pay Settlor's debts, funeral and burial
expenses, costs of administration, death taxes and specific bequests, if any, under the
Settlor's Last Will and Testament. The Trustees may rely upon Settlor's personal
13
representative as to the amount of such charges. The decision of the Trustees about
whether to provide funds shall be final, except that the Trustees shall use any U.S.
Treasury securities that may be redeemed at par to pay federal estate taxes for that
purpose. Assets that are not included in Settlor's gross estate for federal estate tax
purposes shall not be used for such payments.
(C) Payment of Taxes at the Surviving Settlor's Death: If the surviving
Settlor does not negate this provision by specific reference to this paragraph in the
Last Will and Testament of the Surviving Settlor, the Trustees shall, upon the death
of the surviving Settlor, pay to the estate of surviving Settlor from the principal of the
Trust a sum sufficient to cover the estate and inheritance taxes payable by reason of
the death of the surviving Settlor and attributable to the principal of the Trust.
(D) Disclaimer: Any beneficiary hereunder, or the legal representative of
any such beneficiary shall have the right, within the time prescribed by law, to
disclaim any benefit or power under this Trust Agreement.
(E) Word Meauin : The words "herein", hereinbefore", "hereinafter" and
"hereunder" refer to this Agreement as a whole and not merely to a subdivision in
which such words appear, unless the context requires otherwise. The singular shall
include the plural, the plural the singular, and the use of any gender shall be
applicable to all genders. The terms "child" "children" and "issue" and similar terms
shall include adopted children, regardless of the date of adoption, with full effect as
if they were the natural children of the adopting parents. The term "minor" shall
mean any person under the age of twenty-one (21) years, regardless of the age of the
majority provided by statute.
(F) Paragraph or Article Headings: Headings contained in this Trust
Agreement are inserted only as a matter of convenience and for reference, and shall
not be construed in any way to define, limit, extend or describe the scope of any of
the provisions hereof.
(G) Governing Law: This Agreement shall be deemed to have been
delivered to and accepted by the Trustees in the State of Pennsylvania, regardless of
the jurisdiction in which actual execution may have occurred, and shall be interpreted
and governed in all respects by the laws of said State which shall be applied to any
dispute arising hereunder.
(11) Enforceability: The invalidity or enforceability of any particular
provisions of this Agreement shall not affect the other provisions hereof and this
Agreement shall be construed in all respects as if such invalid or unenforceable
provision was omitted.
14
(1) Change of Agreement: Except as otherwise specifically provided
herein, no change, modification, amendment of, or waiver under, this Agreement
shall be valid unless the same be in writing and signed by all of the parties hereto.
(J) Notices Any notice, request, direction, instruction or other
communication permitted or requested to be made hereunder by any party to the other
shall be in writing, including telex, telegram or telecopier ["fax"], signed by the party
giving such notice and shall be delivered personally, sent by registered or certified
mail, postage prepaid, or by telex, telegram or fax, in each such case followed by
written confirmation to the other parties. The date of personal delivery, the date of
receipt (if mailed), when delivered by the telegraph company or in the case of telex
or fax, when received, as the case may be, shall be the effective date of such notice.
Whenever under the terms hereof the time for giving notice or performing an act falls
upon a Saturday, Sunday or holiday, such time shall be extended to the next business
day.
Mr. & Mrs. Patrick A. O'Meara
504 East Coover Street
Mechanicsburg, PA 17055
IN WITNESS WHEREOF, with the intentions to be legally bound hereby,
the Settlor and the Trustees have executed this Trust Agreement on the day and year
first above written.
WITNESS: SETTLOR:
Patrick A. O'Meara
WITNESS: SETTLOR:
Ita E. O'Meara
WITNESS: TRUSTEE:
Patrick A. O'Meara
WITNESS: TRUSTEE:
15
Ita E. O'Meara
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF YORK )
On this, the day of 1998, before me, a Notary
Public, personally appeared Patrick A. O'Meara and Ita E. O'Meara, known to
me or satisfactorily proven to be the persons whose names are subscribed to the
within instrument as the Settlors and Trustees and acknowledged that they executed
the same for the purposes therein contained.
IN WITNESS WHEREOF I hereunto set my hand and official seal this
day of 1998.
Notary Public
My Commission Expires:
16
DECLARATION OF INTENT
The undersigned, hereby declare that, Patrick A. O'Meara and Ita E. O'Meara,
as Trustees of THE PATRICK A. O'MEARA AND ITA E. O'MEARA
REVOCABLE TRUST, are acquiring and will hold in Trust, but without reference
to their fiduciary capacity, all items listed on Schedule A attached hereto and
incorporated herein as amended from time to time as well as household furnishings,
automobiles, jewelry, bank accounts, securities, bonds, clothing and other personal
property of any kind in their names and henceforth such assets shall and will belong
to said Trust and not to them individually. They further declare that, except to the
extent of the interest provided to them under the terms and provisions of said Trust,
they have no personal interest in any of the above itemized personal properties, it
being intended that this Declaration constitutes and affirmation of Trust ownership
which shall be binding on their heirs, administrators, executors and assigns.
IN WITNESS WHEREOF, the undersigned has executed this instrument this 2nd day
of December, 1998.
BY:
Patrick A. O'Meara, SETTLOR
BY:
Ita E. O'Meara, SETTLOR
BY:
Patrick A. O'Meara, TRUSTEE
BY:
Ita E. O'Meara, TRUSTEE
18
COMMONWEALTH OF PENNSYLVANIA :
SS
COUNTY OF YORK
On this the day of 1998, before me, a Notary
Public, personally appeared Patrick A. O'Meara and Ita E. O'Meara, known to
me or satisfactorily proven to be the persons whose names are subscribed to the
within instrument as the Settlors and Trustees, and acknowledged that they executed
the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my and official seal.
NOTARY PUBLIC
MY COMMISSION EXPIRES:
SCHEDULE "A"
PURSUANT TO ARTICLE ONE, (A) OF THE REVOCABLE TRUST
AGREEMENT BETWEEN SETTLORS AND TRUSTEE, AND THE
"DECLARATION OF INTENT" WHICH IS ATTACHED THERETO, THE
FOLLOWING IS A LIST OF THE PROPERTY OF SETTLORS WHICH HAS
BEEN TRANSFERRED TO THE TRUST:
ITEM: DESCRIPTION:
Real Property: Location:
Residence 504 East Coover Street
Mechanicsburg, PA 17055
Bank Accounts Present Acct.No: Trust Acct No.
Mellon Bank
Savings Account 140-070-1155
Checking Account 100-013-7453
Certificates of Deposits Present Acct.No.: Trust Acct No.
Harris Savings Bank 0500007186
056257487
555302838
565303004
565303079
Mellon Bank 00578207
00576355
Investments:
Dreyfus Family of Funds 073-0216265082
Treasury Direct 4700-044-1006
Time Warner Stock
Other Assets:
General Household Furnishings
DIRECTIVE
TO: SUCCESSOR TRUSTEES
FROM: PATRICK A. O'MEARA AND ITA E. O'MEARA
SUBJECT: SPECIAL INSTRUCTIONS TO TRUSTEE UPON THE
DEATH OF THE SETTLORS:
I desire and request that the Trustee distribute the following assets to
the following named persons upon my death. I further request that the
Trustee also follow any other desires that I may, from time to time, write
below. I fully understand that this request is NOT enforceable, but it is my
express hope that the Trustee will follow the below stated distribution.
ASSET: BENEFICIARY:
1.
2.
3.
4.
5.
6.
SIGNED:
PATRICK A. O'MEARA, SETTLOR ITA E. O'MEARA, SETTLOR
(Additional Sheets may be attached and numbered sequentially)
Date:
TO: Mellon Bank
2 West Main Street
Mechanicsburg, PA 17055
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement.
The purpose of this letter is to give you formal notice that the following accounts:
Savings Account # 140-070-1155 and Checking Account # 100-013-7453
Certificates of Deposits N 00578207 and . N 00576355
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A.
O'MEARA AND ITA E. O'MEARA REVOCABLE TRUST DATED
December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that
Trust is not a taxable event. The accounts will continue to be recorded in the
present Social Security Number(s) and the account mailing address will remain
unchanged. Also, the Trust provides that the below Trustees have the power to
execute individually any and all documents, pertaining to trust assets including
Financial accounts. The attached copy of an executed Trust Certificate verifying
the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or
account currently held by or made by a qualified retirement plan including
Individual Retirement Accounts (IRA).
Should you require further information, please contact us at your earliest
convenience at the above address. If special forms are required to make this title
change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO: Harris Savings Bank
3555 Capital City Mall
Camp Hill, PA 17011
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
Certificates of Deposits #0500007186, #056257487, #0500002342, #555302838, #565303079
and #565303079
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1995.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO: Dreyfus Family of Funds
P.O. Box 6587
Providence, RI 02940-6587
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madame:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following.accounts:
Fund Account Nos. 073-0216265082 & 620-3342026915
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of tite trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara IN E. O'Meara
SETTLOR/TRUSTEE SE'17I'LOR/TRUSTEE
Date:
TO: First Chicago Trust Company of New York
P. O. Box 2506
Jersey City, NJ 07033-2506
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
Time Warner Stock 12216-27648
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO: FRB Philadelphia Securities Division
P.O. Box 90
Philadelphia, PA 19105-0090
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
Treasury Direct 4700-044-1006
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO:
FROM: Mr. & Mrs. Patrick A. O'Meara
504 East Coover Street
Mechanicsburg, PA 17055
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO:
FROM: Mr. & Mrs. Patrick A. O'Meara
504 East Coover Street
Mechanicsburg, PA 17055
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
Date:
TO:
FROM: Mr. & Mrs. Patrick A. O'Meara
504 East Coover Street
Mechanicsburg, PA 17055
IN RE: RETITLING OF ACCOUNTS
Dear Sir/Madam:
For estate planning reasons, we have established a Revocable Trust Agreement. The purpose
of this letter is to give you formal notice that the following accounts:
are now to be listed and titled as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST DATED December 2nd, 1998.
This Trust is a revocable Trust, and therefore, the transfer of our accounts to that Trust is not
a taxable event. The accounts will continue to be recorded in the present Social Security
Number(s) and the account mailing address will remain unchanged. Also, the Trust provides
that the below Trustees have the power to execute individually any and all documents,
pertaining to trust assets including financial accounts. The attached copy of an executed Trust
Certificate verifying the essential terms of the trust document is provided for your records.
Regardless of any direction to the contrary above, do not retitle any investments or account
currently held by or made by a qualified retirement plan including Individual Retirement
Accounts (IRA).
Should you require further information, please contact us at your earliest convenience at the
above address. If special forms are required to make this title change, please forward them.
Thank you in advance for your cooperation in this matter.
Sincerely,
Patrick A. O'Meara Ita E. O'Meara
SETTLOR/TRUSTEE SETTLOR/TRUSTEE
CERTIFICATE OF TRUST
The undersigned Settlors hereby certify the following:
1. This Certificate of Trust refers to the PATRICK A. O'MEARA AND ITA E. O'MEARA
REVOCABLE LIVING TRUST dated December 2nd, 1998 executed by Patrick A.
O'Meara and Ita E. O'Meara, as Settlors and as Trustees.
2. The original and current Trustees are Patrick A. O'Meara and Ita E. O'Meara.
3. The disability and death Co-Trustees for Patrick A. O'Meara and Ita E. O'Meara are
Brian A. O'Meara and Rosemarie B. O'Meara.
4. The Successor Co-Trustees are Brian A. O'Meara and Rosemarie B. O'Meara.
5. The Trustee under the Revocable Trust Agreement is authorized to acquire, sell, convey,
encumber, lease, borrow, manage and otherwise deal with interests in real and personal
property in trust name. All powers of the Trustee are fully set forth in Article Three of the
Trust Agreement.
6. The Trust has not been revoked and there have been no amendments limiting the powers of
the Trustee over trust property.
7. No person or entity paying money to or delivering property to any Trustee shall be required
to see to its application. All persons relying on this document regarding the Trustee and his
powers over trust property shall be held harmless for any resulting loss of liability from such
reliance. A copy of this Certificate of Trust shall be just as valid as the original.
8. The undersigned certifies that the statements in this Certificate of Trust are true and correct
and that it was executed in the County of York, Commonwealth of Pennsylvania on
December 2nd, 1998.
Patrick A. O'Meara Ita E. O'Meara
TRUSTEE INSTRUCTIONS
The instructions outlined below are very general in nature and have been drafted to assist you
with the questions you may have concerning your Revocable Living Trust and your responsibilities
as Trustee of that Trust.
TRUST ASSET MANAGEMENT
The Trust contains provisions outlining the various powers granted to the Trustees. The
general rule for you to follow is that the Trustee is allowed to take any action with respect to
property in the Trust that he could have taken prior to the property becoming a part of the Trust.
The legal standard governing such management is called the "prudent man standard. That standard
requires that you manage tite trust assets as would a prudent man in a similar situation who would
be managing assets for the benefit of another person.
IRREVOCABILITY AND DECISIONS AFTER DEATH OF THE FIRST SETTLOR
This Trust is revocable in whole or in part while both of the Settlors are alive. -During that
time, you may remove any asset from the Trust at any time, change beneficiaries to the trust, and
change any provision in the Trust. You may even, should you so desire, terminate the Trust. The
Trust instrument was carefully drafted to meet the Settlors' individual specifications, requirements
and desires. The Trust is a legal document with important legal consequences for the Settlors' and
their estate. Any MAJOR alterations of the terns of the Trust or the asset structure of the Trust
should only be done upon the advice of a competent Trust Attorney. You should contact your
attorney if you wish to make such major changes.
Upon the death of the.first Settlor the Trust remains as a revocable Trust until the death of
the Surviving Settlor.
MANNER OF HOLDING TITLE
The legal title to the assets inside the Trust is held by the Trustee for the benefit of the Trust
beneficiaries, (you and, later, your heirs). During the lifetimes of the Settlors, the income from
income producing assets will be paid to Settlors as the Trust beneficiary. Upon your respective
deaths, the assets will be distributed in accordance with the terms of the Trust document. Please see
the Trust Summary and the Trust itself for further information in this regard.
TI-1
Whenever you purchase an asset for the Trust or wish to transfer an asset to the Trust, you
should request the Escrow Agent or person responsible for making the transfer to title the new Trust
asset as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees of THE PATRICK A. O'MEARA
AND ITA E. O'MEARA REVOCABLE TRUST dated December 2nd, 1998.
While this arrangement may appear cumbersome or complicated at first, structuring the title
in the above manner will allow a subsequent reviewer to determine that the asset is a part of your
Trust. After the initial transfer of the property to the Trust, sign all transactions affecting that
property as follows:
Patrick A. O'Meara and Ita E. O'Meara, Trustees.
In the case of checking accounts, the tern "Trustee" is not necessarily required on each
check. You should determine the requirements of the bank in question and follow the requirements
carefully.
ACCOUNTING RESPONSIBILITIES
The Trust will not have to file an annual income tax return during the lifetime of the Settlors.
The Internal Revenue Service will include the income generated in revocable living trusts in the
Settlors ordinary income. You and your accountant will report the income and expenses exactly as
he or she does now.
SUMMARY
The Trust which you have established offers you many advantages and a few corresponding
obligations. The Trust will allow the orderly disposition of your estate without the costs and delays
normally found in the Probate Court process. You have almost unlimited power to deal with the
Trust assets during your lifetime, subject only to the "prudent man" test outlined above.
TI-2
December 2, 1998
Harris Savings Bank
3555 Capital City Mall
Camp Hill, PA 17011
In Re: Patrick A. & Ita E. O'Meara
Dear Sir/Madame:
This office is assisting the above individuals in planning for the disposition of their estate. Toward
that end and as authorized in the attached "Authorization" please confirm the beneficiary designations
on all plan, policies, accountt, contracts, etc. held by them with your company
Those accounts which we are aware of are as follows:
Individual Retirement Plan
Please also search your systems for accounts of record which we have omitted.
Finally, please provide a change of beneficiary form and any necessary instructions for same.
Sincerely,
David J. Lenox, Esquire
DJL/jey
Enc.
December 2, 1998
Aetna Life Insurance and Annuity Company
151 Farmington Ave.
Hartford, CT 06156
In Re: Patrick A. & Ita E. O'Meara
Dear Sir/Madame:
This office is assisting the above individuals in planning for the disposition of their estate. Toward
that end and as authorized in the attached"Authorization" please confirm the beneficiary designations
on all plan, policies, accounst, contracts, etc. held by them with your company
Those accounts which we are aware of are as follows:
Individual Annuity Plan Contract No. 00500000291
Individual Annuity Plan Contract No. 00500000330
Individual Annuity Plan Contact No. 00500000292
Please also search your systems for accounts of record which we have omitted.
Finally, please provide a change of beneficiary form and any necessary instructions for same.
Sincerely,
David J. Lenox, Esquire
DJL/jev
Enc.
THIS DEED
MADE THIS day of , 1998, between
PATRICK A. O'MEARA and ITA E. O'MEARA, husband and wife, of East
Cover Street, Mechanicsburg, Cumberland County, Pennsylvania,
GRANTORS
AND
PATRICK A. O'MEARA and ITA E. O'MEARA, Trustees, of 504 East Cover
Street, Mechanicsburg, Cumberland County, Pennsylvania,
GRANTEES
WITNESSETH, that the Grantors, for and in consideration of ONE
DOLLAR ($1.00) lawful money of the United States of America, to the
Grantors in hand well and truly paid by the Grantees, at or before
the sealing and delivery of these presents, the receipt whereof is
hereby acknowledged and the Grantors being therewith fully
satisfied, do by these presents grant, bargain, sell and convey
unto the Grantees forever, their heirs and assigns:
ALL THAT CERTAIN piece or parcel of land situate in the Borough of
Mechanicsburg, County of Cumberland and State of Pennsylvania,
bounded and described as follows to wit:
BEGINNING at a point on the South side of East Coover Street (50
feet wide) said point being the dividing line between Lots NoS. 1
and 2 Section "E" on the hereinafter mentioned Plan of Lots; thence
South seventeen (17) degrees twelve (12) minutes East along said
dividing line, a distance of one hundred sixty and fifty-three
hundredths (160.53) feet to a point; thence North seventy-one (71)
degrees thirty-seven (37) minutes East, a distance of sixty-eight
and fifty-seven hundredths (68.57) feet to Lot No. 3 , Section "E" ;
thence along said Lot No. 3 , Section "E" , North seventeen (17)
degrees twelve (12) minutes West, a distance of one hundred fifty-
nine and eleven hundredths (159 . 11) feet to a point on the South
side of East Coover Street; thence along the South side of East
Coover Street, South seventy-two (72) degrees forty-eight (48)
minutes West, a distance of sixty-eight and fifty-six hundredths
(68. 56) feet to Lot No. 1, Section "E" , the Place of BEGINNING.
BEING LOT No. 2 , Section "E" in the Plan of Blackburn Village, as
recorded in the Cumberland County Recorder's Office in Plan Book 5,
Page
HAVING THEREON ERECTED a single brick dwelling house known and
numbered as 504 East Coover Street, Mechanicsburg, Pennsylvania.
BEING THE SAME premises which Martin L. Schaffer and Catherine E.
Schaffer, his wife, by deed dated June 7 , 1968 and recorded in the
Office of the Recorder of Deeds in and for Cumberland County,
Pennsylvania on June 7, 1968 in Deed Book U 22 at Page 506 granted
and conveyed unto Patrick A. O'Meara and Ita E. O 'Meara, Grantors
herein.
UNDER AND SUBJECT, NEVERTHELESS, to easements, conditions and
restrictions of prior record pertaining to said premises.
THIS CONVEYANCE is made by Grantors to an Inter-Vivos Trust of
which the Grantors are beneficiaries, and as such is exempt from
Realty Transfer Taxes.
TOGETHER with all and singular the buildings, improvements, ways,
woods, waters, watercourses, rights, liberties, privileges,
hereditaments and appurtenances to the same belonging or in anyway
appertaining; and the reversion and reversions, remainder and
remainders, rents, issues and profits thereof, and of every part
and parcel thereof; AND ALSO all the estate, right, title,
interest, use, possession, property, claim and demand whatsoever of
the Grantors both in law and in equity, of, in and to the premises
herein described and every part and parcel thereof with the
appurtenances.
TO HAVE AND TO HOLD all and singular the premises herein described
together with the hereditaments and appurtenances unto the Grantees
and to the Grantees' proper use and benefit forever.
AND THE SAID GRANTORS, do hereby warrant specially the property
hereby conveyed.
IN WITNESS WHEREOF, the Grantors have hereunto set their hands and
seals the day and year first above mentioned.
Signed, sealed and delivered
in the presence of:
(SEAL)
PATRICK A. O'MEARA
(SEAL)
ITA E. O'MEARA
rights with respect thereto that I may have.
7. To lease, sell, release, convey, extinguish or mortgage
any interest in real property on such terms as may be deemed
advisable; and to manage, repair, improve, maintain, restore,
build or develop such property;
8 . To purchase or otherwise acquire any interest in and
acquire possession of real property and to accept all deeds and
other assurances in the law for such property.
9 . To execute, deliver, and acknowledge deeds, deeds of
trust, covenants, indentures, agreements, mortgages,
hypothecations, bills of lading, bills, bonds, notes, receipts,
evidences of debts, releases and satisfactions of mortgage,
judgment, ground rents and other debts.
10. To enter my safe deposit boxes and to open new safe
deposit boxes, and to add to or remove any of the contents of
any such safe deposit boxes, and to close out any of the boxes.
11. To borrow money for my account on whatever terms and
conditions may be deemed advisable, including the right to
borrow money on any insurance policies issued on my life for any
purpose, and to pledge, assign and deliver such policies as
security;
12 . To purchase United States Treasury "£lower" bonds on my
behalf, and to borrow money specifically to enable the purchase
of these bonds;
13 . To make gifts of my property to any relative of mine by
w,.
blood or marriage, based on the demonstrated need of said
relative for support, maintenance, health and welfare; such
(or similar fiduciary) of my estate, or (2) has actual knowledge
of my death.
My attorney-in-fact shall be entitled to reasonable
compensation for services performed hereunder.
The following is the specimen signature of the persons to
whom this Power of Attorney is given:
(SEAL)
PATRICK A. O'MEARA
(SEAL)
BRIAN A. O'MEARA
IN WITNESS WHEREOF, and intending to be legally bound, I
hereby have signed this Power of Attorney this day of
1998 .
(SEAL)
ITA E. O'MEARA
COMMONWEALTH OF PENNSYLVANIA .
SS
COUNTY OF YORK
On this, the day of 1998 ,
before me, the undersigned officer, personally appeared Ita E.
O'Meara, known to me (or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I have hereunto set my hand and
official seal.
(SEAL)
NOTARY PUBLIC
MY COMMISSION EXPIRES:
POWER OF ATTORNEY
I, PATRICK A. O'MEARA, of 504 East Coover Street,
Mechanicsburg; Pennsylvania, do hereby appoint ITA E. O'MEARA
-OR- BRIAN A. O'MEARA, as my attorney-in-fact with power to
transact any business at all in my name as though I myself were
acting.
This power includes, but is not limited to, the following:
1. To write checks, and to execute and deliver payment and
withdrawal orders on any accounts that I may have with any bank
or similar institution, and to deliver the checks or money paid
or withdrawn to any person, group of persons, or associations;
and to endorse checks or other instruments for deposit or
collection.
2 . To take all lawful steps to recover, collect and
receive any amounts of money now or hereafter owing or payable
to me, and to compromise and execute releases or other
sufficient discharges for them;
3 . To withdraw and receive the income or corpus of any
trust;
4 . To sue and settle suits of any kind in my name or for
my benefit.
5. To buy, sell, mortgage, hypothecate, or grant security
interests in any kind of tangible or intangible personal
property.
6 . To sign, assign or endorse any security issued by any
corporation, bank or other organization and to exercise any
rights with respect thereto that I may have.
7. To lease, sell, release, convey, extinguish or mortgage
any interest in real property on such terms as may be deemed
advisable; and to manage, repair, improve, maintain, restore,
build or develop such property;
8 . To purchase or otherwise acquire any interest in and
acquire possession of real property and to accept all deeds and
other assurances in the law for such property.
9 . To execute, deliver, and acknowledge deeds, deeds of
trust, covenants, indentures, agreements, mortgages,
hypothecations, bills of lading, bills, bonds, notes, receipts,
evidences of debts, releases and satisfactions of mortgage,
judgment, ground rents and other debts.
10 . To enter my safe deposit boxes and to open new safe
deposit boxes, and to add to or remove any of the contents of
any such safe deposit boxes, and to close out any of the boxes.
11. To borrow money for my account on whatever terms and
conditions may be deemed advisable, including the right to
borrow money on any insurance policies issued on my life for any
purpose, and to pledge, assign and deliver such policies as
security;
12 . To purchase United States Treasury "flower" bonds on my
behalf, and to borrow money specifically to enable the purchase
of these bonds;
13 . To make gifts of my property to any relative of mine by
blood or marriage, based on the demonstrated need of said
relative for support, maintenance, health and welfare; such
gifts may be made outright, in trust, or to any legal guardian
or custodian as my Attorney-In-Fact, pursuant to this paragraph
which is in general furtherance of my testamentary scheme as set
forth in my writings including my Last Will and Testament.
14 . To prepare, execute and file all tax returns required
to be made by me, to pay the taxes due, to collect any refunds,
to sign waivers extending the period for assessment of such
taxes or deficiencies in them, to sign consents to the immediate
assessment of deficiencies and acceptances of proposed
overassessments, to execute closing agreements, and to engage
and appoint attorneys to represent me in connection with any
matters arising before any federal, state or local taxing
agency;
15. To renounce fiduciary positions;
16. To arrange for my entrance to and care at any hospital,
nursing home, health center, convalescent home, retirement home,
or similar institution;
17. To create a trust for my benefit and to make additions
to an existing trust for my benefit;
I do hereby ratify and confirm all that my attorney-in-fact
and a substitute or successor shall lawfully do, or cause to be
done, by virtue of this Power of Attorney.
This Power of Attorney shall not be affected by my physical
or mental disability or incapacity or by uncertainty as to
whether I am dead or alive, and it may be accepted and relied
upon by anyone to whom it is presented until such person either
(1) receives written notice of revocation by me or a guardian
(or similar fiduciary) of my estate, or (2) has actual knowledge
of my death.
My attorney-in-fact shall be entitled to reasonable
compensation for services performed hereunder.
The following is the specimen signature of the persons to
whom this Power of Attorney is given:
(SEAL)
ITA E. O'MEARA
(SEAL)
BRIAN A. O'MEARA
IN WITNESS WHEREOF, and intending to be legally bound, I
hereby have signed this Power of Attorney this day of
, 1998 .
(SEAL)
PATRICK A. O'MEARA
COMMONWEALTH OF PENNSYLVANIA .
SS
COUNTY OF YORK
On this, the day of 1998
before me, the undersigned officer, personally appeared Patrick
A. O 'Meara, known to me (or satisfactorily proven) to be the
person whose name is subscribed to the within instrument, and
acknowledged that he executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I have hereunto set my hand and
official seal.
(SEAL)
NOTARY PUBLIC
MY COMMISSION EXPIRES:
LAST WILL AND TESTAMENT
OF
PATRICK A. O'MEARA
I, PATRICK A. O'MEARA, of Mechanicsburg, Cumberland County, Pennsylvania do
hereby make, publish and declare this, my last Will and Testament, hereby revoking and making void
any and all Wills and Codicils at any time heretofore made by me.
FIRST: 1 direct that my debts, the expenses of my last illness and the expenses of my final
services and burial be satisfied and fully paid out of my estate as soon as may be convenient after my
decease.
SECOND: I leave all funeral arrangements to my Executor hereinafter named. In the event I have
not already purchased a burial lot for my family and me, I hereby authorize and empower my
Executor to purchase such a lot, to erect a suitable memorial thereon, and to provide for the
permanent upkeep of same out of my estate.
THIRD: In as much as all items of household furniture and furnishings in our residence and
other items of personal property have been transferred to the previously created revocable living trust
described below, I make no disposition of the same in this, my Last Will and Testament, but rather
certify that all of the same are the property ofthejust-referenced revocable living trust.
FOURTH: I give, devise and bequeath the rest, residue, and remainder of my Estate, of every
nature and wherever situate, unto my wife, ITA E. O'MEARA, as Trustee, to be added to and
thereafter held in Trust as part of the Trust Estate pursuant to that certain Revocable Trust
Agreement dated December 2, 1998, and executed by me and ITA E. O'MEARA, prior to the
execution of this, my Last Will and Testament, to have and to hold, IN TRUST NEVERTHELESS,
for the uses and purposes, and subject to the terms and provisions thereof, including any alterations
or amendments thereto, or any other Trust which may hereafter be substituted therefor.
FIFTH: I hereby name, constitute and appoint my wife, ITA E. O'MEARA, as Executrix of
this, My Last Will and Testament. In the event my Wife, shall fail to qualify or cease to continue to
qualify as Executrix by reason of death, disability, incapacity or otherwise, I hereby name, constitute
and appoint BRIAN A. O'MEARA and ROSEMARIE B. O'MEARA, as Contingent Co-
Executors. Said Contingent Co-Executors may serve alone should one of them fail OT quality or
cease to serve without necessitating the appointment of a replacement Executor for the ceased or fail
Executor. No personal representative or successor shall be required to post security for the
performance of duties.
1 of 4
SIXTH: My Executrix slid have the following powers in addition to those vested by Law and
by other provisions of this, my Last Will and Testament, to be exercised without court approval, and
effective until distribution of all property:
1. To retain any or all of the assets of my estate, real or personal,
without restriction to investments authorized for Pennsylvania
fiduciaries, as my Executrix from time to time may deem proper,
without regard to any principle of diversification or risk.
2. To invest in all forms of property without restriction to
investments authorized for Pennsylvania fiduciaries, as my Executrix
from time to time may deem proper, without regard to any principle
of diversification or risk.
3. To sell at public or private sale, to exchange, or to lease for
any period of time, any real or personal property and to give options
for sales, exchanges or leases, for such prices and upon such terms or
conditions as my Executrix from time to time may deem proper.
4. To allocate receipts and expenses to principal or income or
partly to each as my Executrix from time to time may deem proper.
S. To borrow money from person or institution including my
Executrix and to mortgage or pledge any or all real or personal
property as my Executrix in my Executrix's sole discretion shall
choose, without regard to the dispositive provisions of this instrument.
6. To compromise any claim or controversy asserted by or
against my estate.
7. To make distribution in cash or in kind or partly in cash and
partly in kind, and in such manner as my Executrix may determine,
and at valuations finally to be fixed by my Executrix.
SEVENTH: I direct my Executrix to claim any expenses of administration of my estate as income
tax deductions upon any income tax return or returns whenever in said Executrix's sole judgment such
action will achieve an overall reduction in the total income and death taxes. No compensating
adjustments between income and principal shall be made as a result of such action. I also authorize
my Executor to join my wife, or her personal representative in the filing of a joint income tax return
for any period for which such a return may be permitted, without requiring the estate of my wife, to
indemnify my estate against liability for the tax attributable to the income of my wife, and to consent
for Federal gift tax purposes, to having gifts made by my wife, during my lifetime treated as having
been made half by me.
2of4
EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with
any interest or penalty thereon, becoming payable by reason of my death, with respect to property
forming my gross estate for tax purposes, whether or not passing under this, my Last Will and
Testament, shall be considered an expense of administration of my estate, and no legatee or devisee
or any person having a beneficial interest in any such property, whether under this my Last Will and
Testament, or any Codicil thereto, or otherwise shall at any time be required to refund any part of
such taxes; provided, however, that such taxes may be paid from the Trust Estate, in accordance with
the provisions set forth for the payment thereof in that certain Revocable Trust Agreement dated
December 2nd, 1998.
NINTH: Whenever used in this, my Last Will and Testament, the singular shall include the
plural,,the plural the singular, and the use of any gender shall be applicable to all genders. As used
herein, the terms "child", "children" and "issue" and similar tenns shall include children adopted under
the age of twenty-one (2 1) years, regardless of the date of adoption, with full effect as if they were
the natural children of the adopting parents.
IN WITNESS WHEREOF: I, PATRICK A. O'MEARA, the Testator above named, have to this,
my Last Will and Testament, typewritten on four sheets of paper below hereunto set my hand and seal
this 2nd day of December, 1998.
PATRICK A. O'MEARA
SIGNED, SEALED, PUBLISHED, and DECLARED by the said PATRICK A. O'MEARA, as
and for his Last Will and Testament, in the presence of us, who, in the presence of the Testator and
of each other, have hereunto subscribed our names as witnesses thereto.
DAVID J. LENOX, ESQUIRE JANICE E. YOCUM
One South Baltimore Street One South Baltimore Street
Dillsburg, PA 17019 Dillsburg, PA 17019
3 of 4
THE STATE OF PENNSYLVANIA
SS
COUNTY OF YORK
We, PATRICK A. O'MEARA, DAVID J. LENOX, ESQUIRE AND JANICE E. YOCUM, the
testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator
signed and executed the instrument as his last will and that he had signed willingly or directed another
to sign for him, and that he executed it as his free and voluntary act for purposes therein expressed,
and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness
and that to the best of our knowledge the testator was at the time 18 or more years of age, of sound
and mind and under no constraint or undue influence.
PATRICK A. O'MEARA
Witness
Witness
Sworn to and subscribed before me
this day of 1998
NOTARY PUBLIC
MY COMMISSION EXPIRES:
4 of
LAST WILL AND TESTAMENT
OF
ITA E. O'MEARA
I, ITA E. O'MEARA, of Mechanicsburg, Cumberland County, Pennsylvania do hereby
make, publish and declare this, my last Will and Testament, hereby revoking and making void any and
all Wills and Codicils at any time heretofore made by me.
FIRST: I direct that my debts, the expenses of my last illness and the expenses of my final
services and burial be satisfied and fully paid out of my estate as soon as may be convenient after my
decease.
SECOND: I leave all funeral arrangements to my Executor hereinafter named. In the event I have
not already purchased a burial lot for my family and me, 1 hereby authorize and empower my
Executor to purchase such a lot, to erect a suitable memorial thereon, and to provide for the
permanent upkeep of same out of my estate.
THIRD: In as much as all items of household furniture and furnishings in our residence have
been transferred to the previously created revocable living trust described below, I make no
disposition of the same in this, my Last Will and Testament, but rather certify that all of the same are
the property of the just-referenced revocable living trust.
FOURTH: I give, devise and bequeath the rest, residue, and remainder of my Estate, of every
nature and wherever situate, unto my husband, ITA E. O'MEARA, as Trustee, to be added to and
thereafter held in Trust as part of the Trust Estate pursuant to that certain Revocable Trust
Agreement dated December 2nd 1998, and executed by me and ITA E. O'MEARA, prior to the
execution of this, my Last Will and Testament, to have and to hold, IN TRUST NEVERTHELESS,
for the uses and purposes, and subject to the terms and provisions thereof, including any alterations
or amendments thereto, or any other Trust which may hereafter be substituted therefor.
FIFTH: I hereby name, constitute and appoint my husband, PATRICK A. O'MEARA, as
Executor of this, My Last Will and Testament. In the event my husband shall fail to qualify or
continue to qualify as Executor by reason of death, disability, incapacity or otherwise, I hereby name,
constitute and appoint BRIAN A. O'MEARA and ROSEMARIE B. O'MEARA as Contingent
Co-Executors. Said Contingent Co-Executors may serve alone should one of them fail to quality or
cease to serve without necessitating the appointment of a replacement Executor for the ceased or
failed Executor. No personal representative or successor shall be required to post security for the
performance of duties.
I of 4
SIXTH: My Executor shall have the following powers in addition to those vested by Law and
by other provisions of this, my Last Will and Testament, to be exercised without court approval, and
effective until distribution of all property:
I. To retain any or all of the assets of my estate, real or personal,
without restriction to investments authorized for Pennsylvania
fiduciaries, as my Executor from time to time may deem proper,
without regard to any principle of diversification or risk.
2. To invest in all forms of property without restriction to
investments authorized for Pennsylvania fiduciaries, as my Executor
from time to time may deem proper, without regard to any principle
of diversification or risk.
3. To sell at public or private sale, to exchange, or to lease for
any period of time, any real or personal property and to give options
for sales, exchanges or leases, for such prices and upon such terms or
conditions as my Executor from time to time may deem proper.
4. To allocate receipts and expenses to principal or income or
partly to each as my Executor from time to time may deem proper.
5. To borrow money from person or institution including my
Executor and to mortgage or pledge any or all real or personal
property as my Executor in my Executors sole discretion shall choose,
without regard to the dispositive provisions of this instrument.
6. To compromise any claim or controversy asserted by or
against my estate.
7. To make distribution in cash or in kind or partly in cash and
partly in kind, and in such manner as my Executor may determine, and
at valuations finally to be fixed by my Executor.
SEVENTH: I direct my Executor to claim any expenses of administration of my estate as income
tax deductions upon any income tax return or returns whenever in said Executor's sole judgment such
action will achieve an overall reduction in the total income and death taxes. No compensating
adjustments between income and principal shall be made as a result of such action. I also authorize
my Executor to join my husband, or his personal representative in the filing of a joint income tax
return for any period for which such a return may be permitted, without requiring the estate of my
husband, to indemnify my estate against liability for the tax attributable to the income of my husband,
and to consent for Federal gift tax purposes, to having gifts made by my husband, during my lifetime
treated as having been made half by me.
2of4
EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with
any interest or penalty thereon, becoming payable by reason of my death, with respect to property
forming my gross estate for tax purposes, whether or not passing under this, my Last Will and
Testament, shall be considered an expense of administration of my estate, and no legatee or devisee
or any person having a beneficial interest in any such property, whether under this my Last Will and
Testament, or any Codicil thereto, or otherwise shall at any time be required to refund any part of
such taxes; provided, however, that such taxes may be paid from the Trust Estate, in accordance with
the provisions set forth for the payment thereof in that certain Revocable Trust Agreement dated
December 2nd, 1998.
NINTH: Whenever used in this, my Last Will and Testament, the singular shall.include the
plural, the plural the singular, and the use of any gender shall be applicable to all genders. As used
herein, the terms "child", "children" and "issue" and similar terms shall include children adopted under
the age of twenty-one (2 1) years, regardless of the date of adoption, with full effect as if they were
the natural children of the adopting parents.
IN WITNESS WHEREOF: 1, ITA E. O'MEARA, the Testatrix above named, have to this, my
Last Will and Testament, typewritten on four sheets of paper hereunto set my hand and seal this 2nd
day of December, 1998.
ITA E. O'MEARA
SIGNED, SEALED, PUBLISHED, and DECLARED by the said ITA E. O'MEARA as and for
her Last Will and Testament, in the presence of us, who, in the presence of the Testatrix and of each
other, have hereunto subscribed our names as witnesses thereto.
DAVID J. LENOX, ESQUIRE JANICE E. YOCUM
One South Baltimore Street One South Baltimore Street
Dillsburg, PA 17019 Dillsburg, PA 17019
3 of 4
THE STATE OF PENNSYLVANIA
SS
COUNTY OF YORK
We, ITA E. O'MEARA, DAVID J. LENOX, ESQUIRE and JANICE E. YOCUM, the testatrix and
the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being
first duly swom, do hereby declare to the undersigned authority that the testatrix signed and executed
the instrument as her last will and that she had signed willingly or directed another to sign for her, and
that she executed it as her free and voluntary act for purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best
of our knowledge the testatrix was at the time 18 or more years of age, of sound and mind and under
no constraint or undue influence.
ITA E. O'MEARA
Witness
Witness
Sworn to and subscribed before me
this day of 1998.
NOTARY PUBLIC
MY COMMISSION EXPIRES:
4 of 4