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1505610143
� REV-1500EX�°,�,°, ,
PA De artment of Revenue � OFFICIAL USE ONLY
p pennsyivania County Code Year File Number
Bureau of Individual Taxes �PARTMEMOFREVENUE
PO Box.28oso� INHERITANCE TAX RETURN 2 1 13 1112
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of B�rt�h
V
04 29 2013 O1 �4 1920
DecedenYs Last Name Suffix DecedenYs First Name MI
WOODIN SR STIRLING E
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Su�x Spouse's First Name MI
WOODIN AMALIE M
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Original Return ❑ 2. Supplemental Return � 3.Remainder Return(date of death
prior to 12-13-82)
� 4. Limited Estate � 4a.Fucure interest Compromise � 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
e
� � 6 Decedent Died 7eslate � �• AttacheCo a�of Trust a Living Trust S. Total Number of Safe Deposit Boxes
i (Attach Copy of Wilq � PY �
� 9. Litigation Proceeds Received � �p.Spousal Poverty Credit(date of death � ��.Election to tax under Sec.9113(A)
• belween 12-31-91 and 1-1-95) (AttaCh SCh.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
LINDA S NOONAN ESQUIRE 61�0,� 433 5�.211 �
- �' rn
RE�s S�R OF W�.S U�(94SFLY
� �
� � � �y ;.i.s
� "j�i C�' N �•�•� f°Y}
First line of address r �;�. rn, � � �,.�
:� G� � �y r=.�+
526 WALNUT STREET e.� �� � � � _,�
Second line of address �' �'� ~'' � w "�
;:.? c c�
. :c� �--� w� rn
� ii DATE fdl�D C/� Q
City or Post Office State ZIP Code
ALLENTOWN PA 18101
CorrespondenYs e-mail address:
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true co ct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has an knowledge.
PERSON�2ESP N IBLE F R ILING RETURN
L'`.:;< , j� , ����"���,G� Amalie M Woodin � /
ADDYt
c/o Noonan & Prokup
526 Walnut Str et,Allentown, PA 18101
SIGNATURE OF P EPAR OTHER THAN REPRESENTATIVE DATE
� �,`p�,� Linda S Noonan Esquire � � z0�r
AD ESS
526 Walnut Street,Allentown, PA 18101
Side 1
� 1505610143 1505610143 �
1 r
� 1505610243
REV-1500 EX
DecedenYs Social Security Number
Decedenl'sName: WOODIN� STIRLING E SR
------ ------ -
---- ---------
RECAPITULATION
1. Real Estate(Schedule A)...................................................................................... 1.
2. Stocks and Bonds(Schedule B)........................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C).......... 3.
4. Mortgages&Notes Receivable(Schedule D)............................._........................ 4.
5• Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 1 , 5 0 0 . 0 0
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 4 4 , 9 3 1 . 7 9
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7. 7 0 9 , 8 0 8 . 4 2
g. Total Gross Assets(total Lines 1-7)............................._..........................._...... g. 7 5 6 , 2 4 0 . 2 1
9. Funeral Expenses&Administrative Costs(Schedule H)...................................... 9.
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule I)................................ 10.
11. Total Deductions(total Lines 9&10).............................___............................_.... ��. 0 . 0 0
�2• Net Value of Estate(Line 8 minus Line 11)............................._........................... 12. 7 5 6 , 2 4 0 . 2 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J).............................................. �3.
14. Net Value Subject to Tax(Line 12 minus Line 13).............................................. �q, 7 5 6 , 2 4 0 . 2 1
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(�.2)x.o0 711 , 3 0 8 . 4 2 15• O . 0 0
16. Amount of Line 14 taxable
at lineal rate x .045 4 4 , 9 3 1 . 7 9 16. 2 , 0 2 1 . 9 3
17. Amount of Line 14 taxable
at sibling rate X .�2 ��•
18. Amount of Line 14 taxable
at collateral rate X .15 �$•
19. Tax Due............................................................................................................... 19. 2 , 0 2 1 . 9 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
� 1505610243 15U5610243 J
REV-1500 EX Page 3 File Number 21 - 13 - 1 1 12
Decedent's Complete Address:
N NAM
WOODIN, STIRLING E SR
STREET ADDRESS
----------- --------- — ------_ ____---
460 Bethany Dr.
---- --------------- - - -- -------_______
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 2,021.93
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +g) (2) 0.00
3. Interest
(3) 0.00
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is theOVERPAYMENT. (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 theTAX DUE (5) 2,�2� .9 3
Make Check Payable to: REGISTER OF WILLS, AGENT.
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred:............................................................................. 0 [__1
--
b. retain the right to designate who shall use the property transferred or its income:................................ � ��
c. retain a reversionary interest;or............................................................................................................ � �z
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?......... � [I
4. Did decedent own an Individual Retirement Account,annuity,or other non-probate property which
contains a beneficiary designation?................................ �x] C
................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR
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For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after 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
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
•The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
•The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in
72 P.S.§9116 1.2)[72 P.S.§9116(a)(1)l•
•The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3). A
sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,whether by bloo or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTHOFPENNSVLVANIA PERSONAL PROPERTY I
INHERITANCE TAX RETURN
RESIDENT DECEDENT �
FILE NUMBER
ESTATE OF WOODIN, STIRLING E SR 21 - 13- 1112
Include the proceeds of litigation and the date the proceeds were received by the estate4►II property jointly-owned with the right of
survivorship must be disclosed on schedule F.
--- ----- — -- ------------- -------------
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
---- _.- ------_ ------- — -- ---__ _ __ _ __--- ---__---------------_---- -- ------_--- _
1 1998 Buick Century, "as is"condition 1,500.00
TOTAL(Also enter on Line 5, Recapitulation) 1,500.00
SCHEDULE F
COM NH RTANCEOTAXRETURNANIA i JOINTLY-OWNED PROPERTY
RESIDENT DECEOENT
---------._. --- ---- -- -
------------
ESTATE OF WOODIN, STIRLING E SR I FILE NUMBER
I 21 - 13- 1112
If an asset was made joint within one year of the decedenYs date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
Amalie M. Woodin 460 Bethany Dr. Spouse
q Mechanicsburg, PA 17055
Linda M. Woodin 248 Sweetbriar Dr. Daughter
g Harrisburg, PA 17111
JOINTLY OWNED PROPERTY:
❑ESCRIPT.ION pF PROp ERTY— ------ ---- -o------------_____.____
ITEM LETTER DATE Include name of financial institu�ion and bank account numb rDATE OF DEATH ��OF DATE OF DEATH
NUMBER FOR JOINT MADE or similar identi in number.Attach deed for'ointl -held real VALUE OF ASSET DECD'S VALUE OF
TENANT JOINT � 9 � y INTERES DECEDENT'S INTEREST
estate.
1 A B PNC Bank, Checking Account#90-4610-4578, 2ss,585.32 16.7% 44,931.79
i
made joint more than one year prior to death
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----�- - - - ------ -- -- —
TOTAL(Also enter on line 6, Recapitulation) 44,931.79
COMMONWEALTHOFPENNSYLVANIA SCHEDULE G
INHERITANCETAXRETURN INTER-VIVOS TRANSFERS &
RESIDENTDECEDENT MISC. NON-PROBATE PROPERTY ;
------------ ----- ------_--__..._..__i__ -- --------
ESTATE OF WOODIN, STIRLING E SR FILE NUMBER
21 - 13- 1112
-- ------ --—-------i--- -- ----------
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERN %OF
ITEM � Include the name of the transferee,their relationship to decedenl DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER � � VAWE Of ASSET (IF APPLICABLE)
and the date of transfer. Attach a copy of the deed for real estate. INTEREST
_ ___---------------------- --
1 During his lifetime, Decedent created a Trust which ts2,23o.02 ; 100% 0.00 182,230.02
was restated January 10, 2008, in which he named
himself Trustee; Amalie M. Woodin and Linda M.
Woodin to serve as Successor Co-Trustees. At
death, the Trust consisted of the following assets: i
Morgan Stanley Account
#604-056480-015, per Estate
Valuation $182,230.02
'� i
; �
;
2 � Merrill Lynch IRA Account#883-70308, payable to 52�,578.40 100% 0.00 527,578.40
Amalie M. Woodin, named beneficiary, per Estate
Valuation � ; i
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-- ----' — — -------�.-----_._._--�-- —
TOTAL(Also enter on line 7, Recapitulation) � 709,808.42
SCHEDULE H
FUNERAL EXPENSES&
COMMONWEALTH OF PENNSYLVANIA /���� ���p/���/�
INHERITANCE TAX RETURN rti/�r�INh71 Iv111YG�
RESIDENT DECEDENT
- I _. - _-_
ESTATE OF WOODIN, STIRLING E SR FILE NUMBER
21 - 13 - 1112
___-- - — ----
---
Debts of decedent must be reported on Schedule I.
ITEM - ---
NUMBER FUNERAL EXPENSES: DESCRIPTION I AMOUNT
_----- _.____
A. � - — — —
I
i
B. ADMINISTRATIVE COSTS: �
1, Personal Representative's Commissions
Name of Personal Representative(s)
i
Street Address
City State Zip
Year(s)Commission paid
2. Attorney's Fees
3, Family Exemption: (If decedenYs address is not the same as claimanPs,attach explanation)
Claimant i
Street Address '
! City State Zip
i
! Relationship of Claimant to Decedent
4. Probate Fees '
%
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
All Funeral Expenses &Administrative Costs are RESERVED.
� I
i
---- ---- ----__-- - �'
TOTAL(Also enter on line 9, Recapitulation) 0.00
� SCHEDULEI
� DEBTS OF DECEDENT, MORTGAGE ;
COMMONWEALTHOFPENNSYIVANIA LIABILITIES & LIENS
INHERITANCE TAX RETURN 7
RESIDENT DECEDENT I �
_--_-_._-_____-�__________..___._-_____--_- _ _- _---__---
FILE NUMBER
ESTATEOF WOODIN, STIRLING E SR 2� - �3- ���2
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
-- -__ _-----—--------- — ------ ----- —____--_ _
ITEM DESCRIPTION AMOUNT
NUMBER
_._— --------- _--—-- —
All Debts of Decedent, Mortgage Liabilities, & Liens are RESERVED.
TOTAL(Also enter on Line 10, Recapitulation)
REV•7573 EX+���-p8)
I
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN I
RESIDENT DECEDENT _ _ , ��
- - _ ...1------- ------__._-
�---._.__-_--__-------- ----...------ -
ESTATE OF WOODIN, STIRLING E SR FILE NUMBER
21 - 13- 1112
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NAME AND ADDRESS OF PERSON S
NUMBER DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee�s) ;
�-- ----- -----
I� ITAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Amalie M. Woodin Spouse Interest in Schedule
460 Bethany Dr. , ' F, item 1; Schedule ;
Mechanicsburg, PA 17055 G, item 2, as named i
beneficiary; and,
i entire residue, in
� � trust
;I
2 i Linda M. Woodin Daughter Interest in Schedule
248 Sweetbriar Dr. F, item 1
Harrisburg, PA 17111 ; ,
i
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�Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
II� �NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
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B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00
� �7tESTATED
TRUST AGREEMENT
I, STIRLING E. WOODIN, SR., of Macungie, Pennsylvania, as Grantor, and
STIRLING E. WOODIN, SR., as Trustee, do agree that:
WHEREAS, we executed a certain Trust Agreement dated November 8, 2000,
and I delivered to trustee certain assets, and
WHEREAS, I reserved the right to modify or amend the said Agreement at any
time or times, and
WHEREAS, said Agreement was modified by Amendment dated June 14, 2001,
and
WHEREAS, I now desire to modify in part the trust, as heretofore modified,
and restate it in its entirety,
NOW, THEREFORE, it is agreed that the said Trust Agreement and
Amendment are hereby modified and restated in entirety, so that the provisions of this
Restated Trust Agreement shall and do hereafter replace and supersede in full all of the
prior provisions:
The trust property presently held in trust under the aforesaid documents,
together with any trust property now or hereafter indicated on any Schedule attached
hereto or assigned or conveyed or transferred by me to trustee, and any insurance
proceeds which trustee may receive from policies now or hereafter made payable to
trustee, trustee shall take and receive and continue to hold in trust, for the uses and
purposes here set forth and subject to the powers and provisions contained in this
Agreement:
I. Lifetime Trust: Any property in this trust during my lifetime shall be kept
invested and as much of the net income and the principal as I may from tune to time
request in writing or as my trustee may from tune to time think desirable for my or my
wife's welfare or comfort or support either shall be paid to me or shall be applied
directly for those purposes, and any net income not so paid or applied shall from time
to time be accumulated and added to the principal.
II. Marital Deduction Trust: If my wife, AMALIE M. WOODIN, survives me,
my trustee shall fund this trust with the least amount of the principal needed to reduce
the federal estate tax falling due because of my death to the lowest possible figure. In
calculating that amount, so that the largest possible balance of the principal can pass
free of federal estate tax to my residuary trust, (i) all other properry which qualifies for
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ALLENTOWN, PA 18101
the marital deduction (even if such property passes outside the trust) shall be taken into
account and (ii) all other deductions and credits shall be utilized first to the greatest
extent that they can reduce the tax. My trustee shall manage the property as a separate
trust in a manner that will not disqualify the marital deduction, keep it invested, and
make distributions as follows:
A. During my wife's lifetime:
1. The entire net income shall be paid to her, at least quarterly.
2. As much of the principal as my trustee may from time to time
think desirable for her welfare, comfort or support shall be paid
to her.
3. She shall have the unrestricted right to withdraw any part or all of
the principal at any time.
B. On my wife's death, any then-remauung principal and accrued but
undistributed income shall be paid to such one or more persons or
organizations - including her estate - on such terms as she may appoint
by a will specifically referring to this power of appointment.
C. If my wife does not e�aust her power of appointment under the
preceding paragraph, on her death:
1. Any increase in death taxes or administration expenses in her
estate caused by the inclusion of this trust in it for tax purposes
shall be paid out of the unappointed principal, and a written
statement by her personal representative of the amounts thus
payable may be accepted as being correct; and
2. The balance of the unappointed principal shall be added to and
thereafter treated as a part of the principal of the residuary trust.
III. �ecific Distribution: After my death my trustee shall distribute all articles of
personal or household use, together with all insurance relating thereto, to my said wife
if then living, or if not then to my daughter, LINDA M. WOODIN, if then living.
IV. Residuar,�rust: After my death my trustee shall hold all property not allocated
by the prior provisions as a separate trust and shall keep it invested and thereafter:
A. If my said wife survives me, during her lifetime:
-2-
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1. The net income shall be paid to her, in quarterly or other
convenient installments.
2. As much of the principal as my trustee may from time to tune
think desirable - taking into account funds available from other
sources - for the health or support or maintenance of my wife
(maintaining my wife's customary standard of living as of the
time of my death) either shall be paid to her or shall be applied
directly for those purposes; provided that none of the principal of
this trust shall be paid to or applied for the benefit of my wife
unless the principal of the marital deduction trust has been
exhausted.
B. After my wife's death (or mine if I survive her), the then-remaining
principal shall be distributed:
1. 2% to ST. ANNE'S EPISCOPAL CHURCH, Trexlertown,
Pennsylvania;
2. 18% to my daughter-in-law, ADRIENE WOODIN, if then living,
or if not then to my said daughter LINDA if then living, or if not
then equally among those then living of the sons of my deceased
brother John, they being JOHN, STEVEN, RICHARD, and
WAYNE; and
3. 80% to my said daughter LINDA if then living, or if not then to
the said ADRIENE if then living, or if not then equally among
those then living of the said JOHN, STEVEN, RICHARD, and
WAYNE.
V. Satisfaction of Marital Deduction: No property ineligible for the marital
deduction shall be used to satisfy that deduction. Property distributed in kind in
satisfaction of the marital deduction shall be distributed at its fair market value as of the
date of distribution. The marital deduction trust shall be satisfied first out of any
retirement plan assets. During my wife's lifetime, she shall have the power to compel
the trustee to withdraw from any retirement plan an amount equal to all the income
earned on the assets held in the retirement plan, even if this should exceed the annual
minimum required distribution amount, so that the income earned may be paid to her.
If she exercises this power, to the extent not already withdrawn, the trustee shall
unmediately withdraw from the retirement plan the income earned on the retirement
plan assets or the annual minimum required distribution calculated under
I.R.C. § 401(a)(9), whichever is greater, and pay the income to my wife. In addition,
my wife shall have the right to require the trustee of the marital deduction trust to make
-3-
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any unproductive or underproductive property, including any assets held in a retirement
plan, productive within a reasonable time.
VI. Survivorship: For the purposes of this Agreement, my wife shall be deemed to
have survived me if the order of our deaths is not clear.
VII. Death Taxes: All federal, state and other death taxes payable because of my
death on any property then held hereunder or on any insurance proceeds or other death
benefits payable directly to my trustee shall be paid out of the principal of the residuary
trust. None of those t�es shall be charged against the marital deduction trust or any
beneficiary; no property which would otherwise be exempt from federal or state death
ta�ces shall be used to pay any death taxes under this article. These provisions shall not
apply to generation-skipping taxes.
VIII. Tax Options: My trustee may use administrative or other expenses of the trusts
hereunder as income tax deductions or may direct my personal representative to use
them as estate t� deductions. These decisions may be made without regard to any
effect upon the size of the marital deduction trust, and without requiring adjustments
between principal and income.
IX. Beneficiaries Under Twenty-One or Disabled: If any beneficiary urider
twenty-one becomes entitled to any income or principal hereunder, or if any beneficiary
who is, in my trustee's opinion, disabled by illness or other cause and unable to manage
the funds, becomes entitled to any income or principal of the residuary trust: .
A. As much of such income or principal as my trustee may from time to
time think desirable for that beneficiary either shall be paid to him or her
� or shall be applied for his or her benefit; and
B. The balance of such income and principal shall be held as a separate trust
for the bene�ciary and, subject to my trustee's power to pay to, or to
apply for the benefit of, the beneficiary both income and principal of
such trust, shall - together with any net income therefrom - be kept
invested and paid to the beneficiary either when he or she reaches
twenty-one years of age or becomes, in my trustee's opinion, free of
disability. If he or she dies before that time, the balance shall be paid to
his or her personal representative.
Any funds to be applied under this article either shall be applied directly by my trustee
or, if not attributable to the marital deduction trust, shall be paid to a parent or guardian
of the beneficiary or to any person or organization taking care of the beneficiary. All
funds attributable to the marital deduction trust, whether held or to be held under this
article, shall be subject to the unrestricted right of withdrawal by the beneficiary or the
-4-
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beneficiary's legal representative at all times while in the possession of my trustee. My
trustee shall have no further responsibility for any funds so paid or applied.
X. Accelerated Termination: If my trustee, in my trustee's sole discretion,
determines that it is desirable to do so, my trustee may, without further responsibiliry,
terminate any trust under this Agreement by paying the then-remaining principal and
income of that trust to the person then eligible to receive the income therefrom, or if
there is more than one such person, to them in such amounts or proportions as my
trustee may think appropriate. If any such person is a minor or is, in my trustee's
opinion, disabled by illness or other cause and unable to manage the funds, my trustee
may pay any amount distributable to him or her to his or her parent or guardian or to
any person or organization taking care of him or her or, in the case of a minor, may
deposit it in a savings account in the minor's name, payable to him or her at majority.
All funds attributable to the marital deduction trust shall be paid only to my spouse or
my spouse's legal representative. My trustee shall have no further responsibility for
funds so paid or deposited.
XI. Rights In Income: If a trust is funded from a larger share, it shall be entitled to
a proportionate amount of the income from the time the trust is to begin until the actual
funding. During that period income and principal may be distributed directly to the
beneficiaries, subject to the terms of the trust. All income undistributed at a
beneficiary's death, except income of the marital share, shall be treated as if it had
accrued after his or her death.
XII. Protective Provision: No interest in income or principal shall be assignable by
or available to anyone having a claim against a beneficiary before actual payment to the
beneficiary.
XIII. Management Provisions: I authorize my trustee:
A. To retain and to invest in all forms of real and personal property,
regardless of any limitations imposed by law on investments by trustees,
or any principle of law concerning investment diversification.
B. 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 or
leases.
C. To compromise claims and to abandon any property which, in my
trustee's opinion, is of little or no value.
D. To borrow from anyone, even if the lender is a trustee hereunder, and to
pledge property as security for repayment of the funds borrowed.
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LAW OPFICES
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526 WALNUT STREET
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E. To make loans to, and to buy property from, my or my wife's personal
representative, or trustee, or the trustee of any generation-skipping trust
of which I am deemed a transferor, or others.
F. To join in any merger, reorganization, voting-trust plan or other
concerted action of securiry holders, and to delegate discretionary duties
with respect thereto.
G. To allocate any property received or charge incurred to principal or
income or partly to each, without regard to any law defining principal
and income; provided that this authority shall not extend to the marital
deduction trust.
H. To distribute in kind and to allocate specific assets among the
beneficiaries (including any trust hereunder) in such proportions as my
trustee may think best, provided that any property distributed in kind
shall be distributed at its fair market value as of the date of distribution.
Except as above specifically stated, these authorities shall extend to all property at any
time held by my trustee and shall continue in full force until the actual distribution of
all such property. All powers, authorities, and discretion granted by this Agreement
shall be in addition to those granted by law and shall be exercisable without leave of
court.
XIV. Additions: I and, with my trustee's approval, anyone else may add to the
principal of any of the trusts hereunder by deed or by will or otherwise.
XV. Insurance Policies: My trustee shall have no duty to pay premiums on the
insurance policies payable to my trustee, and the companies issuing the policies shall
have no responsibility for the application of the proceeds or the fulfillment of the trusts.
XVI. Ri�hts Reserved: I reserve the following rights, each of which may be
exercised whenever and as often as I may wish:
A. All rights vested in me as the owner of the insurance policies payable to
my trustee; and
B. The right by an instrument in writing - other than a will - to revoke or
amend this Agreement in part or in whole.
XVII. Pavments to Aid in Settlement of Estate: My trustee shall have the power, but
not the duty, to make such payments from the principal of the residuary trust as my
trustee may think desirable to facilitate the settlement of my estate, and in the exercise
-6-
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ALIENTOWN,PA 78101
of this power my trustee may pay, in whole or in part, any or all of(i) my debts
(including debts for which my wife is also liable), (ii) the expense of my funeral and
burial, and (iii) death taxes (except generation-skipping transfer taxes) and
administration expenses in connection with my estate, even though they do not relate to
property becoming subject to this Agreement; provided that no property which would
be otherwise exempt from federal estate or state death taxes shall be used to make any
payments under this article. Neither my personal representative nor any beneficiary of
my estate shall be required to reimburse my trustee for any such expenditures.
XVIII. Situs and Governin�: The situs of this Agreement shall be Pennsylvania,
and all questions as to the validity, effect, or interpretation of this Agreement or the
administration of the trusts hereunder shall be governed by the law of Pennsylvania.
The provisions of Chapter 75 of the Pennsylvania Probate, Estates and Fiduciaries
Code shall not apply to this Agreement. Trustee shall not be required to enter bond or
other security in any jurisdiction in which trustee may be called upon to act.
XIX. Provisions Re a� rding Mv Trustee: I direct that:
A. Every power and discretion hereunder shall be exercised in a fiduciary
capacity only.
B. The words "my trustee" shall refer in their application to each trust to all
those acting as trustees.
C. Any trustee may resign at any time without court approval.
D. If I shall fail or be unable to serve as trustee, then as Successor Trustee I
hereby name LINDA M. WOODIN and my aforesaid wife.
E. No successor trustee shall be obliged to examine the accounts, records,
and acts of the previous trustee nor any allocation of the trust estate, nor
shall such successor trustee in any way or manner be responsible for any
act or omission to act on the part of any previous trustee. Any claim or
action against any previous trustee must in any event be filed by a
beneficiary. I covenant with any successor trustee to indemnify and save
and hold such successor harmless from and against any and all claims,
demands, losses, liabilities, damages and expenses of whatever kind and
nature by reason or in consequence of anything done or omitted with
respect to the administration of the trust prior to such successor's receipt
of trust assets, it being my intent that such successor shall be accountable
only from the date such successor receives the assets of the trust fund.
F. The signature of one trustee alone shall be suf�cient for checks, savings
-7-
LAW OFFICES
NOONAN 8 PROKUP
526 WALNUT STREET
ALLENTOWN, PA 18107
1' � r •�
withdrawals, securities transactions, and any document or transaction
whatsoever as to any trust asset or acquisition or disposition or as to any
other trust matter whatsoever.
XX. Disclaimer: I remind my wife (and her personal representative, guardian or
agent acting under a power of attorney) that she may disclaim any part or all of any
power or interest hereunder. In particular, it may be desirable for her to disclaim a
portion of the marital deduction trust. A disclaimed portion of the marital deduction
trust shall pass to the residuary trust, and be held thereunder as if my wife were living.
However, no disclaimed marital deduction trust property passing to the residuary trust
shall be subject to or considered in the calculation of any of my spouse's possible
� powers over any of the principal. For accounting, tax or other reasons, the residuary
trust may be divided into two trusts so that the disclaimed portion is held separately.
Executed January 10, 2008.
Witness:
Q � � ' ` 5-,,- (I-S)
GRANTOR
-8-
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526 WALNUT STREET
ALLENTOWN, PA 18101
COMMONWEALTH OF PENNSYLVANIA )
: SS.:
COUNTY OF LEHIGH )
On the date aforesaid, before me, the undersigned notary public, personally appeared
the above named Grantor and in due form of law acknowledged executing the foregoing
instrument as Grantor's act and deed and desired the same to be recorded as such.
WITNESS my hand and notarial seal the day and year aforesaid.
�ti � � � �
COMMONWEA�Tt�oF PENNSYLVANIA
�IOTARfAL SEAL
SHIRLEY A,GEORGE,Notary Pubiic
Gity of Ailentown, Lehigh County
My Gommissi�n ExPires Feb.29, 2008
The foregoing Trust Agreement was delivered, and is hereby accepted, on the date
aforesaid.
TRUSTEE
� � � (LS)
-9-
LAW OFFICES
NOONAN & PROKUP
526 WALNUT 5TREET
ALLENTOWN, PA 1B101
1 , �.
Estate Valuation
Date of Death: 04/29/2013 Estate of Stirling E. Woodin, Sr. Trust
Valuation Date: 04/29/2013 Account: Morgan Stanley
Processing Date: 07/25/2013 Report Type: Date of Death
Nun�ber of Securities : 6
File ID: WoodinStirlingE Trust Morgan Stanley
Shares Security Mean &/or Div & Int Security
or Par Description High/Ask Low/Bid Adj 'ments Accruals Value
1) 1000 AT&T INC (00206R102 ; T)
COM
New York Stock Exchange
04/29/2013 37 .34000 37 . 02000 H/L
37 . 180000 37, 180 . 00
0 .45 E 04/08 R 04/10 P 05/O1/13 450 . 00
2) 400 BUCKEYE PARTNERS L P (118230101; BPL)
UNIT LTD PARTN
New York Stock Exchange
04/29/2013 62 .44500 61. 36000 H/L
61 . 902500 24, 761. 00
3) 800 DOW CHEM CO (260543103; DOW)
COM
New York Stock Exchange
04/29/2013 33 . 88000 32 . 99000 H/L
33 .435000 26, 748 . 00
0 . 32 E 03/26 R 03/28 P 04/30/13 256 . 00
4) 1184 PPL CORP (69351T106; PPL)
COM
New York Stock Exchange
04/29/2013 33 .40000 33 . 00000 H/L
33 .200000 39, 308 . 80
5) 500 WELLS FARGO & CO NEW (949746101; WFC)
COM
New York Stock Exchange
04/29/2013 37 . 98000 37 .76000 H/L
37 . 870000 18, 935 . 00
6) 34591.22 Morgan Stanley (CASH) 34, 591 .22
Money Market and Cash
Total Value: $181, 524 . 02
Total Accrual : $706 . 00
Total : $182, 230 . 02
Page 1
This report was produced with EstateVal, a product of Estate Valuations &
Pricing Systems, Inc. If you have questions, please contact EVP Systems at
(818) 313-6300 or www.evpsys .com. (Revision 7 .3 . 1)
� .
Estate Valuation
Date of Death: 04/29/2013 Estate of Stirling E. Woodin, Sr. IRA
Valuation Date: 04/29/2013 Account: Merrill Lynch IRA
Processing Date: 07/25/2013 Report Type: Date of Death
Niunber of Securities: 17
File ID: WoodinStirlingE Merrill Lynch IRA
Shares Security Mean &/or Div & Int Security
or Par Description High/Ask Low/Bid Adj 'ments Accruals Value
1) 10000 UNITED STATES TREASURY BD (912810DW5)
OTC
DTD: 05/15/1986 Mat: 05/15/2016 7 .25%
04/29/2013 120 . 90600 120 . 87500 A/B
120 . 890500 12, 089 . 05
Int: 11/15/2012 to 04/29/2013 330 .46
2) 350 CATERPILLAR INC DEL (149123101; CAT)
COM
New York Stock Exchange
04/29/2013 85 . 50000 84 . 07000 H/L
84 .785000 29, 674 .75
0 . 52 E 04/18 R 04/22 P 05/20/13 182 . 00
3) 375 LILLY ELI & CO (532457108; LLY)
COM
New York Stock Exchange
04/29/2013 56 . 63000 55 .79000 H/L
56 .210000 21, 078 .75
4) 100 FIRSTENERGY CORP (337932107; FE)
COM
New York Stock Exchange
04/29/2013 46 . 69000 45 . 57000 H/L
46 . 130000 4, 613 . 00
5) 200 NEXTERA ENERGY INC (65339F101; NEE)
COM
New York Stock Exchange
04/29/2013 81.35390 80 .23000 H/L
80 .791950 16, 158 . 39
6) 231 PROCTER & GAMBLE CO (742718109; PG)
COM
New York Stock Exchange
04/29/2013 77 . 98000 77 .23000 H/L
77 . 605000 17, 926 .76
0 . 6015 E 04/24 R 04/26 P 05/15/13 138 . 95
Page 1
This report was produced with EstateVal, a product of Estate Valuations &
Pricing Systems, Inc. If you have questions, please contact EVP Systems at
(818) 313-6300 or www.evpsys.com. (Revision 7 .3 . 1)
� . , .
Date of Death: 04/29/2013 Estate of Stirling E. Woodin, Sr. IRA
Valuation Date: 04/29/2013 Account: Merrill Lynch IRA
Processing Date: 07/25/2013 Report Type: Date of Death
Ntunber of Securities : 17
File ID: WoodinStirlingE Merrill Lynch IRA
Shares Security Mean &/or Div & Int Security
or Par Description High/Ask Low/Bid Adj 'ments Accruals Value
7) 1300 PUBLIC SVC ENTERPRISE GROUP (744573106; PEG)
COM
New York Stock Exchange
04/29/2013 36 . 60000 36 . 18000 H/L
36 .390000 47, 307 . 00
8) 4044 .436 ALLIANCEBERNSTEIN GLOBAL BD FD (018715102; ANAGX)
CL A
Mutual Fund (as quoted by NASDAQ)
04/29/2013 8 .72000 Mkt
8 .720000 35, 267 .48
Daily Div. Accrual as of 04/29/2013 66 . 93
9) 1688 . 137 CAPITAL INCOME BLDR FD (140193301; CIBCX)
CL C
Mutual Fund (as quoted by NASDAQ)
04/29/2013 57 . 17000 Mkt
57 . 170000 96, 510 .79
10) 1517 . 645 BLACKROCK GLB ALLOCATION FD (589939404; NIDLOX)
CL A
Mutual Fund (as quoted by NASDAQ)
04/29/2013 20 . 98000 Mkt
20 . 980000 31, 840 .19
11) 3500 EATON VANCE TX ADV GLBL DIV FD (278285101; ETG)
COM
New York Stock Exchange
04/29/2013 15 . 98000 15 .76000 H/L
15 . 870000 55, 545 . 00
0 . 1025 E 04/19 R 04/23 P 04/30/13 358 .75
12) 5679 .792 FRANKLIN CUSTODIAN FDS INC (353496805; FCISX)
INCOME FD CL C
Mutual Fund (as quoted by NASDAQ)
04/29/2013 2 . 39000 Mkt
2 . 390000 13, 574 .70
13) 4170 FRANKLIN CUSTODIAN FDS INC (353496607; FKUSX)
US GOVT CL A
Mutual Fund (as quoted by NASDAQ)
04/29/2013 6 .77000 Mkt
6 .770000 28, 230 . 90
Page 2
This report was produced with EstateVal, a product of Estate Valuations &
Pricing Systems, Inc. If you have questions, please contact EVP Systems at
(818) 313-6300 or www.evpsys .com. (Revision 7 .3 . 1)
� , , ',
Date of Death: 04/29/2013 Estate of Stirling E. Woodin, Sr. IRA
Valuation Date: 04/29/2013 Account: Merrill Lynch IR.A
Processing Date: 07/25/2013 Report Type: Date of Death
Number of Securities: 17
File ID: WoodinStirlingE Merrill Lynch IRA
Shares Security Mean &/or Div & Int Security
or Par Description High/Ask Low/Bid Adj 'ments Accruals Value
14) 829 .437 AIM INVT SECS FDS (008879843; AGOVX)
INVSC US GV A
Mutual Fund (as quoted by NASDAQ)
04/29/2013 9 .26000 Mkt
9 .260000 7, 680 . 59
Daily Div. Accrual as of 04/29/2013 13 . 63
15) 1001.287 WELLS FARGO ADVANTAGE FDS (30023C350; EAAFX)
WFA ASSET ALL A
Mutual Fund (as quoted by NASDAQ)
04/29/2013 13 .57000 Mkt
13 . 570000 13, 587 .46
16) 5249 . 817 WELLS FARGO ADVANTAGE FDS (30023C376; EACFX)
WFA ASSET ALL C
Mutual Fund (as quoted by NASDAQ)
04/29/2013 13 . 08000 Mkt
13 . 080000 68, 667 . 61
17) 26735 .26 Merrill Lynch (CASH) 26, 735 .26
Money Market Fund and Cash
Total Value: $526, 487 . 68
Total Accrual : $1, 090 .72
Total : $527, 578 .40
Page 3
This report was produced with EstateVal, a product of Estate Valuations &
Pricing Systems, Inc. If you have questions, please contact EVP Systems at
(818) 313-6300 or www.evpsys.com. (Revision 7 .3 . 1)
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