HomeMy WebLinkAbout03-24-14 (2) Y 1 -
J 1505610105
REV-1500 EX(M-'r)(FiP
PA Department of Revenue Pennsylvania OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number
PO BOX 28o6oi
Harrisburg,PA 17128-D6oi RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
07/06/2013 .12/19/1932
Decedent's Last Nam_e _ Suffix_ Decedent's First Name MI
BEAUCHAMP IRMA
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name Mt
Spouse's Social Security Number
- THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
m 1.Original Return CD 2.Supplemental Return CZ) 1 Remainder Return(Date of Death
Prior to 12.13.82)
O 4.Limited Estate O 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
death after 12.12-82)
O 8.Decedent Died Testate Cop 7.Decedent Maintained a Living Trust S. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
C=) 9.Litigation Proceeds Received C, 10,Spousal Poverty Credit(Date of Death C=01 11. Election to Tax under See.9113(A)
Between 12-31.91 and 1-1.95) (Attach Schedule 0)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name _ Daytime Telephone Number
CHRISTOPHER FARRANDS CPA (717)249-5321 ry
c•> °
REGISTEF93F 42LLS USE QkLY r I I'YI
A
First Line of Address 'O D f— f V C7
- rxr � m
390 ALEXANDER SPRING RD to =
Second Line of Address O p -
C? C=
TfrfILED M
City or Post Office State _ZIP Code D
CARLISLE PA 17015
Correspondent's e-mail address:
Under penalties of perjury,I declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correAqnd complete.Deda Ion of preparer other than the personal representative Is based on all Information of which protester has any knowledge.
SIG RE PERSON R P BLE FO ING RETURN DATE
s5
SIGNATUREJQF PREPARER OT 'tRAATF€f;R NTATIVE DATE
ADdAESS
390 A ga.,2ef 5 ,nA� ju Lrl;i)e I?c� / 701S
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
V
' t
J 1505610205
REV-1500 EX(Fl)
Decedent's Social Security Number
Decedent'sNarne- IRMABEAUCHAMP
RECAPITULATION
1. Real Estate(Schedule A). . .... .. . . . .... .... . . . .. ..... .. . . ....
2. Stocks and Bonds(Schedule B) .... ....... ....... .. ..... ........ ...... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) .. ... 3.
4. Mortgages and Notes Receivable(Schedule D)... ...... ....... ........... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 1,572.29
6. Jointly Owned Property(Schedule F) O Separate Billing Requested .... ... 6.
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested... .. . . . 7. 140,270.99
8. Total Gross Assets(total Lines 1 through 7)..... .... . ........ . .......... 8. 141,843.28
9. Funeral Expenses and Administrative Costs(Schedule H). .... ..... . .... . . .. 9. 14,684.81
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)... .. .......... 10.
11. Total Deductions(total Lines 9 and 10)... .... .. ......... .. ............. 11. 14,684.81
( ) 12. 127,158.47
12. Net Value of Estate Line 8 minus Line 11 . . ........... . . . ...... .... . . . .
13. Charitable and Governmental Bequesls/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. 127,158.47
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 -
(a)(1.2)X.0_ 15.
16. Amount of Line 14 taxable
at lineal rate X.0 -5 127,158.47 16. 5,722.13
17. Amount of Line 14 taxable
at sibling rate X.12 17
18. Amount of Line 14 taxable
at collateral rate X.15 18_
19. TAX DUE ........... . .. ................. . .. ....... .. . . . ....... .... 19. 5,722.13
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
L 1505610205 1505610205 J
ry 1
REV,1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENTS NAME
IRMA BEAUCHAMP
STREETADDRESS "-
154 MARBETH AVENUE
CITY ZIP
CARLISLE STATE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 5,722.13
2. Credits/Payments
A.Prior Payments _.
S.Discount
3. Interest Total Credits(A+B) (2)
4. If lane 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT (3)
Fitt in oval on Page 2,Line 20 to request a refund. (4) -
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 5,72213
Make check payable to REGISTER OF WILLS,AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred..........................................................................................
b. retain the right to designate who shall use the property transferred or its income............................................
c. retain a reversionary interest......................................................................................................................_...... ❑
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑
2. If death occurred after Dec.12,1902,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?.............. ❑
4. Did decedent own an Individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? .._...__............._......._........._.............................._............_._.............._......... N El
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(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)].The statute does not exempts transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a){1.3)].A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
REV-iSDB EX+(oa-i2) -
pennsytvania SCNEDUiE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT `
ESTATE OF: FILE NUMBER:
IRMA BEAUCHAMP
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM - VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. SAN DIEGO COUNTY CREDIT UNION CHECKING ACCT LESS OUT CHECKS ENDING 5660 430.41
2j MISCELLANEOUS PERSONAL PROPERTY, 250.00
3 HEALTH INSURANCE REFUND 495.10
q SAN DIEGO COUNTY CREDIT UNION SAVINGS ACCT ENDING 5860 50.00
5 MISCELLANEOUS REFUND 300.60
5 NATIONAL ELECTRIC BENEFIT FUNDS 46.18
i
TOTAL(Also enter on Line 5, Recapitulation) $ 1,572.29
If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
i pennsylvania SCHEDULE G
�+J
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
iRMA BEAUCHAMP
This schedule must be completed and riled If the answer to any of questions i through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECO'S EXCLUSION TAXABLE
GRtTAE THEN F EON THE. ATTACH EREE,1NFra PTHE DEED FOR R AL ESTATE.ata
NUMBER THE DATE 0r TP.1N'SEER. gTfAplp[D%'Dr THE DEED TDR PFAI FSTFTE. VALUE OF ASSET INTEREST rervuueEE VALUE
1. LINCOLN NATIONAL LIFE INS CO ANNUITY ACCOUNT 922010518 140,270.99 140,270.99
�.. --
PROCEEDS PAYABLE BEAUCHAMP FAMILY TRUST �!.
Si7RR�RR� —
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I
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i
anam�.ascw
,
1 _
TOTAL(Also enter on Line 7, Recapitulation) $ 140,270.99
If more space is needed,use additional sheets of paper of the same size. .
' REV-1511 EX+ (08-13)
T pennsylvania SCHEDULE H
LDDEPARTMENT OF REVENUE FUNERAL EXPENSES AND
RESIDENT DECEDENT ADMINISTRATIVE ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
IRMA BEAUCHAMP
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' GLEN ABBEY MEMORIAL PARK
5,116.21
2 RODRIGUEZ FUNERAL HOME 348.87
3 HOLLINGER FUNERAL HOME 2,282.36
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
Z. Attorney Fees: 3,304.04
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. Accountant Fees: 1,500.00
6. Tax Return Preparer Fees: 400.00
7 ADMINISTRATIVE EXPENSES 1,733.33
TOTAL(Also enter on Line 9, Recapitulation) $ 14,684.81
If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
enns lvania
DE Y SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF:
FILE NUMBER:
IRMA BEAUCHAMP
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY 7RELATIONSHIPTO AMOOF EO ATE ARE
I TAXABLE DISTRIBUTIONS(Include outright spousal distAbutions and transfers under
Sec.9116(a)(1.2).]
1. DAVID BEAUCHAMP ONE-THIRD
11594 WINDCREST LN#2214 SAN DIEGO CA 92128
2 ARIANA WAGSTAFF DAUGHTER ONE-THIRD
154 MARBETH AVE CARLISLE PA 17015
3 CHRISTINA MAE LOPEZ GRANDDAUGHTER ONE-NINETH
2621 SUMAC DRIVE MANHATTAN KS 66502
4 JERRY LEE BEAUCHAMP GRANDSON ONE-NINETH
PO BOX 661 BUDA TX 78610
5 ISRAEL EMANUEL BEAUCHAMP GRANDSON ONE-NINETH
C/O ARIANA WAGSTAFF
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET.
If more space is needed,use additional sheets of paper of the same size.
CERTIFICATION
OF THE
BEAUCHAMP FAMILY TRUST
The undersigned declares as follows:
1. JERRY P. BEAUCHAMP and IRMA BEAUCHAMP, as Settlors and Trustees, entered
into a Declaration of Trust dated July 6, 1990, known as the BEAUCHAMP FAMILY
TRUST (the "Trust"). JERRY P. BEAUCHAMP passed away on October 6, 1990, and
IRMA BEAUCHAMP amended and restated the Trust by a First Amendment and
Restatement on November 1, 2000.
2. Attached hereto is a true and correct copy of the portions of the trust instrument which
provide:
a. That IRMA BEAUCHAMP, DAVID BEAUCHAMP and ARIANA T.
WAGSTAFF are the original Co-Trustees;
b. That upon the death, resignation or incompetency of one of them, the other two
would serve as Co-Trustees
C. The name of the Successor Trustee;
d. The powers of the Trustee; and
e. The signature pages.
3. IRMA BEAUCHAMP passed on July 6, 2013, and DAVID BEAUCHAMP and
ARIANA T. WAGSTAFF continue to act as Co-Trustees.
4. The Co-Trustees must act unanimously.
5. The Trust is irrevocable.
a. The tax identification number of the Trust is 90-6253591.
b. Title to assets of the Trust should be taken as: 'DAVID BEAUCHAMP and
ARIANA T. WAGSTAFF, Co-Trustees of the BEAUCHAMP FAMILY TRUST
dated July 6, 1990."
6. The Trust has not been revoked,modified or amended in any manner which would cause
the representations contained in this Certification to be incorrect.
7. This Certification is being signed by the currently acting Co-Trustees of the Trust.
Dated: August 1, 2013
DAVID BEAUCHAMP, Co-Trustee
ARI�-ANA WAGST
STATE OF CALIFORNIA )
)ss.
COUNTY OF SAN DIEGO )
On August 1, 2013, before me, Patricia Fowler, a Notary Public, personally appeared DAVID
BEAUCHAMP and ARIANA T. WAGSTAFF, who proved to me on the basis of satisfactory
evidence to be the person whose name is subscribed to the within instrument and acknowledged
to me that they executed the same in their authorized capacities, and that by their signatures on
the instrument the persons, or the entity upon behalf of which the persons acted, executed the
instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the
foregoing paragraph is true and correct.
WITNESS my hand and official seal. _ PATRICIA FOWLER
Commission# 1860663
Notary Public-California i '
t %�J _ San Diego County >
My Comm.Expires Aug 9.2013+
Notary Public in and for said County and State (Seal)
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1
�fi
FIRST AMENDMENT AND RESTATEMENT
OF THE
BEAUCHAMP FAMILY TRUST
WHEREAS, JERRY P. BEAUCHAMP and IRMA BEAUCHAMP, as Settlors, and
JERRY P. BEAUCHAMP, IRMA BEAUCHAMP and DAVID BEAUCHAMP, as Co-Trustees,
entered into a Declaration of Trust dated July 6, 1990, known as the BEAUCHAMP FAMILY
TRUST; and
WHEREAS, JERRY P. BEAUCHAMP passed away on October 6, 1990, and IRMA
BEAUCHAMP and DAVID BEAUCHAMP have continued to serve as Co-Trustees; and
WHEREAS, said Declaration of Trust reserves in IRMA BEAUCHAMP the power
to amend said trust in whole or in part; and
WHEREAS, IRMA BEAUCHAMP desires to amend and completely restate said
Declaration of Trust in its entirety;
THEREFORE, IRMA BEAUCHAMP hereby amends said Declaration of Trust in
its entirety and completely restates said Declaration of trrust as follows:
1
IRMA BEAUCHAMP, hereinafter called the "Settlor," hereby grants, conveys,
transfers, assigns and delivers to IRMA BEAUCHAMP, DAVID BEAUCHAMP and ARIANA
T. WAGSTAFF as Co-Trustees, without consideration, the property described in Schedule A,
attached hereto.
ARTICLE 1
NAME AND CPARACTER OF TRUST ESTATE
1.1 Name of Trust. This trust shall continue to be known as the BEAUCHAMP
FAMILY TRUST and assets transferred into the trust may be registered in the following name:
"IRMA BEAUCHAMP, DAVID BEAUCHAMP and ARIANA T. WAGSTAFF, Co-Trustees of
the BEAUCHAMP FAMILY TRUST dated July 6, 1990."
1.2 Trust Estate. All property subject to this instrument from time to time is referred
to as the "trust estate" and shall be held, administered, and distributed in accordance with this
instrument. All such property transferred to the trust is the separate property of the Settlor.
JAN-22-2014 08:34 TSRI 858 784 8640 P.002
„.u�.::a
�; ARTICLE 2
"�'" REVOCATION A=ND AMENDMENT PROVI4.�IO1VS
2.1 Revocation During Settler's Lifetime. During the Settler's lifetime, this trust may
be revoked in whole or in part by an instrument in writing signed by the Settlor and delivered to
the Trustee. On revocation, the Trustee shall deliver to the Settlor all or the designated portion
of the trust estate.
2.2 Amendment During a to 'c Lifetime. The Settlor may at any time during Settlor's
lifetime amend any of the terms of this instrument by an instrument in writing signed by Settlor
and delivered to the Trustee.
2.3 Powers of Revocation and Amend=ment Personal to SetLOr. The powers of the Settlor
to revoke or amend this instrument are personal to Settlor and shall not be exercisable by any
guardian, conservator, or other person, except that revocation or amendment may be authorized,
after notice to the Trustee, by the court that appointed the guardian or conservator.
2.4 Irrevocable Upon Settler's Death. From and after the death of the Senior, this trust
may not be amended or revoked by any person.
ARTICLE 3
DISTRIBUTION OF INCOME AND PRIN IPAT
3.1 Distribution During Settlor'c Lifetime. During the lifetime of the Settlor, the trust
estate shall be held, administered and distributed as hereinafter provided.
3.1.1 Pavuient of In_comg. During the,lifetime of the Settlor, the Trustee shall
pay to the Settlor or apply for Settler's benefit, the net income of the trust estate.
3.1.2 Payment of Principal. If the Trustee considers the net income
insufficient, the Trustee shall pay to the Settlor or apply for Settler's benefit, as much of the
principal of the trust estate as is necessary in the Trustee's discretion to provide for Settlor's
proper health, support, maintenance, comfort, and welfare, in accordance with Settlor's
accustomed manner of living at the date of this instrument. The Trustee shall exercise in a liberal
manner the power to invade principal. In addition, at the request of Settlor, the Trustee shall pay
to the Settlor so much of the principal of the trust estate as shall be requested. Further, the Settlor
may at any time withdraw property from the trust and direct the Trustee, as agent, to transfer such
property to any other person or organization.
3.13 Settlor's Incompetence. Notwithstanding any other provision hereof to
the contrary, if the Settlor suffers from a condition of incompetence, the Trustee shall apply for
the Settler's benefit, the amounts of net income and principal necessary in the Trustee's discretion
for the Settlor's health, support, maintenance, comfort and welfare.untii such condition of
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JAN-22-2014 08:34 TSRI 868 764 8640 P.003
. ._i::.
K is removed and the Settlor is able to manage the Settlor's own affairs. Any income
in excess of the amounts so applied for the Settlor's benefit shall be added to principal. The
Trustee shall so act whether or not a court of competent jurisdiction has declared the Settlor
incompetent or has appointed a conservator. If a conservator has been appointed for the Settlor,
however, the Trustee shall take into account any payments made for the Settlor's benefit by the
conservator.
3.2 Deceased Settlor's Expenses. On the death of the Settlor, the Trustee, in the
Trustee's discretion, may pay out of the trust estate the Settlor's debts, the estate taxes and other
death taxes, including interest and penalties arising because of Settlor's death, last illness and
funeral expenses, attorney fees and other costs incurred in administering this trust and the Settlor's
estate.
3.3 Distribution of Trust - aW--Tjnon Sgalor's D rarh, Upon the Settlor's death, and
after making any payments provided for above, the Trustee shall administer and distribute the trust
estate as hereinafter provided.
3.3.1 Allocation of Trust. The Trustee shall allocate the balance of the trust
estate to the Settlor's then living issue, by right of representation. Each share allocated to a living'tlr
child of the Settlor shall be distributed to that child, outright and free of trust. Each share IF
allocated to an issue of a deceased child of the Settor shall be distributed to such issue, subject
to-the provisions of paragraph 3.3.2 below.
3.3.2 Preventing Outrieht Distribution. If any person entitled to outright
distribution of a trust or of a portion of a trust is under age twenty-one (21)years, the Trustee
shall hold and administer the beneficiary's portion of the trust estate for his or her benefit. Income
of the beneficiary's portion shall be added to principal and the Trustee shall pay to or apply for
his or her benefit as muck of his or her trust as the Trustee, in the Trustee's discretion, considers
necessary for his or her proper health, education, maintenance and support. When the beneficiary
attains the age of twenty-one (21) years, or upon his or her earlier death, the Trustee shall
distribute to the beneficiary or to his or her estate his or her entire share of the trust estate.
3.3.3 Distribution of Remaindcr to haritv_. If at any time before full
distribution of the trust estate the Senor and all of the Settlor's issue are deceased and no other
disposition of the property is directed by this instrument, the remaining portion of the trust shall
'then be distributed to the MURRIETA SPRINGS SEVENTH DAY ADVENTIST CHURCH, to
be utilized for services (but not for the acquisition, construction, improvement or maintenance of
any facilities) to assist the needy, thereby furthering the work of the Lord.
3.4 Premature Termination of Tru . After the death of the Settlor, the Trustee may
conclude, in the Trustee's discretion, that the trust estate is uneconomical to administer. The
Trustee may then (1) distribute the trust estate to the beneficiaries in proportion to their interests
in income; (2p purchase and deliver to the income beneficiaries a restrictive savings account,
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certificate of deposit, annuity, or endowment; (3) distribute the trust estate to a custodian for the
beneficiaries under an applicable Uniform Transfers to Minors Act; or (4) distribute the trust
estate as provided by law. On such distribution and delivery, the trust shall terminate. The
Trustee shall not be liable or responsible to any person for its action nor for its failure or refusal
at any time to terminate the trust as authorized by this paragraph.
3.5 Deferral of Division or Distribution. To permit the orderly use of trust assets to
meet obligations arising by reason of the death of a Settlor and to provide for orderly
administration and distribution of the trust estate, whenever the Trustee is directed to make a
distribution of trust assets or a division of trust assets into separate trusts or shares on a Settlor's
death or other occasion, the Trustee may, in the Trustee's discretion, defer that distribution or
division until six months after the event causing the division, or for a longer period if the
circumstances warrant the delay. When the Trustee defers distribution or division of the trust
assets, the deferred division or distribution shall be made as if it had taken place at the time
prescribed in this instrument in the absence of this paragraph, and all rights given to the
beneficiaries of those trust assets under other provisions of this instrument shall be considered to
have accrued and vested as of that prescribed time.
ARTICLE 4
TRUSTEES AND SUCCESSOR TRUSTEES
4.1 Ori=ginal Co-Trustees. IRMA BEAUCHAMP, DAVID BEAUCHAMP and
ARIANA T. WAGSTAFF shall, during the Settlor's lifetime, or until the Settlor becomes
incompetent or resigns, serve as Co-Trustees of the trust created hereunder. The Co-Trustees
shall act unanimously.
4.2 Successor Trustee. Upon the resignation, death or incompetency of one of the Co-
Trustees, the other two (2) shall continue to serve as Co-Trustees. Upon the declination,
resignation, death or incompetency of two (2) of the Co-Trustees, the other one (1) shall serve as
sole Trustee. The Co-Trustees shall act unanimously.
The Settlor may for any reason change any Trustee named under this trust and
appoint any individual Trustee or corporate Trustee authorized to act. Such change and
appointment must be by an instrument in writing signed by the Settlor and delivered to the
Trustee.
In the event of a vacancy in the office of Trustee not otherwise provided for in this
trust, a Successor Trustee shall be appointed by a majority of the adult beneficiaries currently
entitled to trust income or, if there are none, a majority of adult beneficiaries who are entitled to
distribution in the discretion of the Trustee.
Any Successor Trustee or Trustees shall succeed to all the powers, discretion, rights
and obligations given to the Trustee first named in this Declaration of Trust.
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I
4.3 Incompetency ofTLus ee. If any person acting as a "Trustee hereunder suffers from
a condition of incompetency, such Trustee shall cease to act as a Trustee.
4.4 SuccesaQu Trustee Liability. No Successor Trustee shall be liable for any act,
omission or default of a predecessor Trustee. Unless requested in writing by a beneficiary of the
trust, no Successor Trustee shall have any duty to investigate or review any action of a predecessor
Trustee and may accept the accounting records of the predecessor Trustee showing assets on hand
without further investigation and without incurring any liability to any person claiming or having
an interest in the trust.
4.5 Resignation- Any Trustee may resign at any time from any trust under this
instrument. The resigning Trustee shall give written notice of the resignation by personal delivery
or certified mail to all current income beneficiaries. The resignation shall be effective on the
qualification of a designated Successor Trustee. The designated Successor Trustee shall act as
Trustee on acceptance of the appointment. If no Successor Trustee accepts, a Trustee may resign
by petitioning a court of competent jurisdiction for the appointment of a Successor Trustee, at the
expense of the trust and not of the Trustee.
4.6 Trustee's Bond. The term "Trustee" as used herein shall include any Trustee,
Trustees or Successor Trustee(s), and no bond shall be required of any Trustee serving hereunder.
4.7 Accounting by Truslee. During the Settlor's lifetime, the Trustee shall account only
to the Settlor, and the Settlor's approval shall be final and conclusive for transactions disclosed
in the account concerning all beneficiaries of the trust, including unborn, unascertained, and
contingent beneficiaries. After the death of the Settlor, the Trustee shall render an accounting,
from time to time, but not less frequently than once annually, regarding the transactions of any
trust created in this instrument.
Accountings shall be made by delivering a written accounting to each beneficiary
entitled to current income distribution, or if there are no current income beneficiaries, to each
beneficiary entitled to current distribution from income or principal in the Trustee's discretion.
If any person entitled to receive an accounting is a minor or is disabled, the accounting shall be
delivered to his or her parents or the guardian of his or her person, if a minor, or to the guardian
or conservator of his or her person, if disabled.
Unless any beneficiary, including parents, guardians, or conservators of
beneficiaries, shall deliver a written objection to the Trustee within ninety (90) days after receipt
of the Trustee's account, the account shall be final and conclusive for transactions disclosed in the
account concerning all beneficiaries of the trust, including unborn, unascertained, and contingent
beneficiaries.
After settlement of the account by agreement of the parties objecting to it or by
expiration of the ninety (90) day period, the Trustee shall no longer be liable to any beneficiary
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4
of the trust, including unborn, unascertained, and contingent beneficiaries, for transactions
disclosed in the account, except for the Trustee's intentional wrongdoing or fraud.
Except as required above, any reports and accounts otherwise required by the
California Probate Code are hereby waived to the fullest extent of the law.
4.8 Trustee's Compensation. Each individual Trustee (other than the Settlor) shall be
entitled to reasonable compensation for services rendered. All Trustees shall be reimbursed for
reasonable expenses incurred on behalf of the trust.
ARTICLE 5
TRUSTEE POWERS
5.1 Trustee Powers. To carry out the purposes of each trust created under this
document, and subject to any limitations expressed in this document, the Trustee shall have the
following powers in addition to those now or hereafter conferred by law.
5,L I General Investment Powers. The Trustee shall have the full power to
sell, .encumber, convey, exchange, invest, reinvest, partition, divide, improve, and repair the
property constituting the trust estate from time to time, and the Trustee shall have all powers
conferred on the Trustee by law and all powers contained in California Probate Code sections
16200-16249 and any successor statutes. The enumeration of certain powers in this instrument
shall not limit the Trustee's general powers, and they shall have all the rights, powers, and
privileges that an absolute owner of the same property would have, subject to their fiduciary
obligations, and to any limitations stated elsewhere in this instrument.
The Trustee may, in the Trustee's discretion, invest and reinvest trust
funds in every kind of property (real, personal, or mixed) and every kind of investment,
specifically including, but not limited to, corporate obligations of every kind; preferred or
common stocks; shares of investment trusts, investment companies, and mutual funds; life
insurance policies; notes, real estate, bonds, debentures, mortgages, deeds of trusts, mortgage
participations, market funds and index funds appropriate under the then-prevailing circumstances.
Investments authorized shall include interests in the common trust funds maintained by any
corporate Trustee and any mutual funds, closed-end investment companies and other common or
commingled investment funds including such funds advised, managed or maintained by any
corporate Trustee and for which this trust is an eligible participant. This specifically includes, but
is not limited to, the factors set out in Probate Code section 16047(c): a. General economic
conditions; b. The possible effect of inflation or deflation; c. The expected tax consequences of
investment decisions or strategies; d. The role that each investment or course of action plays
within the overall trust portfolio; e. The expected total return from income and the appreciation
of capital; f. Other resources of the beneficiaries known to the Trustee as determined from
information provided by the beneficiaries; g. Needs for liquidity, regularity of income, and
-6-
preservation or appreciation of capital; and, h. An asset's special relationship or special value, if
any, to the purposes of the trust or to one or more of the beneficiaries.
In so doing, the Trustee shall exercise care, skill, and caution to attain
the Settlor's goals under this instrument. The Trustee shall consider individual investments as.part
of an overall investment strategy having risk and return objectives reasonably suited to;the
purposes of the trust. The Trustee's investments may include stock in, or any common trust fund
administered by, the Trustee or stock in any entity owned by the Trustee or that owns the Trustee.
5.1.2 Power to Retain Property. To continue to hold any property and to
operate at the risk of the trust estate any business that the Trustee receives or acquires under the
trust as long as the Trustee deems advisable.
5.1.3 Power to Manage Securities. To have all the rights, powers, and
privileges of an owner with respect to the securities held in trust, including, but not limited to, the
powers to vote, give proxies, and pay assessments; to participate in voting trusts, pooling
agreements, foreclosures, reorganizations, consolidations, mergers, and liquidations, and incident
to such participation to deposit securities with and transfer title to any protective or other
committee on such term as the Trustee may deem advisable; and to exercise or sell stock
subscription or conversion rights.
5.1.4 Nominee. To hold securities or other property in the Trustee's name as
Trustee under this trust, in the Trustee's own name or in a nominee's name or in street name
accounts with brokers, or in the name of a custodian (or its nominee) selected by the Trustee, with
or without disclosure of this trust, the Trustee being responsible for the acts of such custodian,
broker or nominee affecting such property, and to acquire and retain securities unregistered in
such condition that ownership will pass by delivery.
5.1.5 Power to Sell, Exchange Repajt. To manage, control, grant options on,
sell (for cash or on deferred payments), convey, exchange, partition, divide, improve, and repair
trust property.
5.1.6 Rower to Lease. To lease trust property for terms within or beyond the
term of the trust for any purpose, including exploration for and removal of gas, oil, and other
minerals; and to enter into community oil teases, pooling, and unitization agreements.
5.1.7 Dealinas with Settlor's Estate. To purchase assets from or sell to, loan
funds or assets to, or exchange assets with Settlor's estate or any other trust established by the
Settlor, on such reasonable terms and in such reasonable amounts as the Trustee deems advisable
(provided that any such loan shall be adequately secured and shall bear a reasonable rate of
interest), even if the Trustee is also the fiduciary of such estate or trust.
_7_
I
5.1.8 Powers Relating to Taxec. The Trustee shall have the following powers
and authority relating to taxes:
5.1,8.1 Release of Powers. The Trustee may release, disclaim or restrict
the scope of any power held in connection with any trust, including any administrative power,
whether such power is expressly granted or implied by law, by a written instrument specifying the
power to be released, disclaimed or restricted and the nature of any such restriction. Any power
released or disclaimed shall pass to and be exercised by the Successor Trustee.
5.1.8.2 Power to Adiuet for Tax Consequences. To take any action, in the
Trustee's discretion, to minimize the tax liabilities of this trust and its beneficiaries. The Trustee
shall have the power to allocate the benefits among the various beneficiaries, and shall have the
power to make adjustments in the rights of any beneficiaries, or between the income and principal
accounts, to compensate for the consequences of any tax election that the Trustee believes has had
the effect of directly or indirectly preferring one beneficiary or group of beneficiaries over others.
5.1.9 Power to Borrow. To borrow money, and to encumber trust property
by mortgage, deed of trust, pledge, or otherwise, for a term within or extending beyond the term
of the trust.
5.1.10 .Power to Commence or Defend Litigation and To Compromise. To
commence or defend, at the expense of the trust, such litigation with respect to the trust or any
property of the trust estate as the Trustee may deem advisable, and to compromise or otherwise
adjust any claims or litigation against or in favor of the trust.
5.1.11 PPQwef to Insure. To carry insurance of such kinds and in such amounts
as the Trustee deems advisable at the expense of the trust, to protect the trust estate and the
Trustee personally against any hazard.
5.1.12 Power to Withhold Payment If Conflicting Claims Ari e. To withhold
from distribution, in the Trustee's discretion, at the time for distribution of any property in this
trust, without the payment of interest, all or any part of the property, as long as the Trustee shall
determine, in the Trustee's discretion, that such property may be subject to conflicting claims, to
tax deficiencies, or to liabilities, contingent or otherwise, properly incurred in the administration
of the estate.
5.1.13 Broad Powers of Matribu i r . To partition, allot, and distribute the trust
estate, on any division or partial or final distribution of the trust estate, in undivided interests or
in kind, or partly in money and partly in kind, at valuations determined by the Trustee, and to sell
such property as the Trustee may deem necessary to make division or distribution. In making any
division or partial or final distribution of the trust estate, the Trustee shall be under no obligation
to make a pro rata division, or to distribute the same assets to beneficiaries similarly situated; but
rather, the Trustee may, in the Trustee's discretion, make a non pro rata division between trusts
-8-
or shares and non pro rata distributions to such beneficiaries, as long as the respective assets
allocated to separate trusts or shares, or distributed to such beneficiaries, have equivalent or
proportionate fair market value.
5.1.14 Power to Invest in Life Insurance. The Trustee shall have the power to
apply for, own, receive as a part of the trust assets, hold and/or pay premiums upon life insurance
in any form and upon the life of any person or persons, as the Trustee may deem advisable. The
Trustee is authorized to exercise all rights under such policies and no company issuing the same
shall be required to determine the extent of the authority of the Trustee.
5.1.15 Power to Budget. To budget the estimated annual income and expenses
of the trusts in such manher as to equalize, as far as practicable, income payments to beneficiaries.
5.1.16 Powers Regarding Margin Agreements etc The Trustee shall have full
power to enter into any margin agreements, including the purchase of securities, commodities, or
any other assets by the use of margins and the Trustee shall have full power to pledge assets of the
trust estate to secure loans of the Trustee or for loans made by the Settlor. The Trustee shall have
the power to buy or write options and enter into short sales.
5.1.17 Power to Employ Advisers Agents and Experts. To employ or consult
with persons, corporations, or associations, including attorneys, auditors, accountants, investment
advisers, appraisers or other agents or qualified experts, even if they are associated or affiliated
with the Trustee, to advise or assist the Trustee in the performance of the Trustee's duties; to act
without independent investigation upon their recommendations, the written opinion of any such
person submitted to the Trustee being a full and complete authorization and protection of any
action taken or not taken by the Trustee in good faith. The Trustee may pay reasonable
compensation for all services performed by these agents and advisers.
5.1.18 Trustee's Power to Loan To Buy From and Sell to Trust Individuate.
To loan or advance the Trustee's own funds to the trust for any trust purpose, with interest at
current rates; to receive security for such loans in the form of a mortgage, pledge, deed of trust,
or other encumbrance of any assets of the trust; to purchase assets of the trust at their fair market
value as determined by an independent appraisal of those assets; and to sell property to the trust
at a price not in excess of its fair market value as determined by an independent appraisal.
5.2 Special Powers Reserved to Settlor as Trustee. The Settlor (individually), while
acting as a Trustee shall have the following additional powers: to encumber, by mortgage or trust
deed, any real property of any trust that is revocable, or to create a security interest in any
personal property of any trust that is revocable, as security for any indebtedness or obligation of
the Settlor existing on die date of establishment of the trust or thereafter created by him or her in
his or her capacity as Settlor (individually) and to guarantee with respect to any trust that is
revocable any indebtedness or obligation of the Settlor (individually) existing on the date of
-9-
establishment of this trust or thereafter created by him or her in his or her capacity as Settlor
(individually).
ARTICLE 6
TAX PROVISIONS
6.1 Death Taxes. The following provisions shall apply as to death taxes:
6.1.1 Apportionment. Except as otherwise expressly provided in this
instrument, upon the Settlor's death, the liability for and burden of any death tax shall be as
follows: (1) estate or similar taxes shall be apportioned in accordance with California law; and
(2) generation-skipping tax shall be apportioned in accordance with federal law.
6.1.2 Death Taxes Defined. The term "death tax" means all domestic or
foreign inheritance, estate, generation-skipping transfer, succession or other transfer taxes or
duties which are due by reason of the Settlor's death, together with any penalties or interest on
such taxes.
6.2 GST Application. If any trust created hereunder has an applicable fraction for
purposes of the federal generation-skipping transfer tax of other than one or zero, the Trustee shall
divide such trust into separate trusts so that one trust (exempt trust) has an applicable fraction of
one and the other trust (non-exempt) has an applicable fraction of zero.
ARTICLE 7
GENERAL PROVISIONS
7.1 Revised Uniform Principal and Income Act to Gover n. Except as otherwise
specifically provided in this instrument, the determination of all matters with respect to what is
principal and income of the trust estate and the apportionment and allocation of receipts and
expenses between these accounts shall be governed by the provisions of the California Revised
Uniform Principal and Income Act from time to time existing. Any such matter not provided for
either in this instrument or in the California Revised Uniform Principal and Income Act shall be
determined by the Trustee, in the Trustee's discretion.
7.2 Undistributed Income Payable to Succegding Beneficiaries. Income accrued or
unpaid on trust property when received into the trust shall be treated as any other income. Income
accrued or held undistributed by the Trustee at the termination of any trust created herein shall go
to the next beneficiaries of the trust in proportion to their interests in it.
7.3 Physical Division of Trust Property Not Required, There need be no physical
segregation or division of the various trusts except as segregation or division may be required by
the termination of any of the trusts, but the Trustee shall keep separate accounts for the different
undivided interests.
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•JAN-22-2014 08:34 TSRI 858 784 8640 P.011
7.4 Clause Authorizing Additions to Trust. Other property acceptable to the Trustee may
be added to these trusts by any person, by the Will or Codicil of the Settlor, by the proceeds of
any life insurance, retirement benefits or otherwise.
7.5 Notice to Trustee of Births Deaths and Other Events Affecting Interests. Unless
the Trustee shall have received actual written notice of the occurrence of an event affecting the
beneficial interests of this trust, the Trustee shall not be liable to any beneficiary of this trust for
distribution made as though the event had not occurred.
7.6 Spendthrift Clause. No interest in the principal or income of any trust created under-
this instrument shall be anticipated, assigned, encumbered, or subjected to creditor's claim or legal
process before actual receipt by the beneficiary. A beneficiary or his or her agent may disclaim
or release his or her interest in principal or income, but no beneficiary shall anticipate, assign,
encumber, or subject to any creditor's claim or to legal process any interest in principal or income
before its actual receipt by any beneficiary. The beneficial and legal interests in this trust, its
principal, and its income shall be free from interference or control of any beneficiary's creditor
and shall not be subject to claims of any such creditor or liable to attachment, execution,
bankruptcy or other process of law.
7.7 Choice of law Clause. The validity of this trust and the construction of its beneficial
provisions shall be governed by the laws of the State of California in force from time to time.
This paragraph shall apply regardless of any change of residence of the Trustee or any beneficiary,
or the appointment or substitution of a Trustee residing or doing business in another state.
Notwithstanding the foregoing, the validity and construction of this trust in relation to any real
property located in a jurisdiction outside the State of California shall be determined under the laws
of such jurisdiction. If the situs or place of administration of the trust is changed to another state,
the law of that state shall govern the administration of the trust.
7.8 Gender and Number Clause. As used in this instrument, the masculine, feminine,
or neuter gender, and the singular or plural number, shall each include the others whenever the
context so indicates.
7.9 Definitions. The following definitions shall apply:
7.9.1 Definition of Issue and Children. As used herein, the term "issue" shall
refer to lineal descendants of all degrees, and the terms "child," "children," and "issue" shall
include adopted persons who were minors at the date of adoption. The-Settlor has now living,
Three (3) children, namely, JERRY ROGER BEAUCHAMP, born on December 21, 1954,
DAVID ROBERT BEAUCHAMP, born on February 12, 1956, and ARIANA T. WAGSTAFF,
�-born on June 22, 1958.
7.9.2 Definition of Right of Representation. Distribution of property to or
division of property among the issue of a person by "right of representation" means to divide the
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JAN-22-2014 08:35 TSRI 858 784 8640 P.012
property into as many equal shares as there are living children of such person, if any, and
deceased children of.such person who leave issue then living. Each living child of such person
shall be allocated one share, and the share of each deceased child who leaves issue then living shall
be allocated in the same manner.
7.9.3 Definition of Incompetency. For purposes hereof the term
"incompetency" is defined as a condition in which a Settlor or Trustee is physically or mentally
incapable of managing financial affairs or is unable to comprehend the nature and extent of trust
property and is unable to understand and carry out the purposes for which this trust was
established, due to unsound mind, mental illness or disorder, whether such incompetence is caused
by injury, illness, defect, senility or other cause. Such incompetency shall not be deemed
established except by the written opinion of two licensed physicians (who are not related by blood
or marriage to the Settlor or any beneficiary of this trust) including the personal physician of the
Settlor or Trustee himself or herself(if the Settlor or Trustee has a personal physician) and one
other physician. Competency may subsequently be re-established by the written opinion of two
licensed physicians who are not related by blood or marriage to the Settlor or any beneficiary of
this trust.
7.10 Intentionally Omitted Beneficiaries. Except as otherwise provided in this instrument,
the Settlor has intentionally and with full knowledge of the consequences disinherited and omitted
to provide for the Settlor's heirs.
7.11 No-Contest Clause. In the event any beneficiary under this trust shall, singly or in
conjunction with any other person or persons, contest in any court the validity of this trust or of
the Settlor's last Will or shall seek to obtain an adjudication of any proceeding in any court that
this trust or any of its provisions or that such Will or any of its provisions are void, or seek
otherwise to void, nullify, or set aside this trust or any of its provisions, then the right of that
person to take any interest given to him or her by this trust shall be determined as it would have
been determined had the person predeceased the execution of the trust without surviving issue.
The Trustee is hereby authorized to defend, at the expense of the trust estate, any contest or other
attack of any nature on this trust or any of its provisions.
7.12 Survivorship Requirement. Except as otherwise provided herein, for all gifts and
distributions under this instrument, the beneficiary must survive the Settlor'for thirty (30) days
before entitlement to such gift or distribution.
7.13 Disclaimers. Any beneficiary shall have the right to disclaim all or any part of any
interest in property to which he or she may be entitled under this instrument. Except as otherwise
provided here, any interest so disclaimed shall be distributed as if the beneficiary predeceased the
Settlor. No other interest of the beneficiary shall be affected by the disclaimer, unless that interest
also shall be disclaimed.
-12-
7.14 Abandonment of Property. The Trustee is authorized to abandon any property or
interest in property belonging to the trust when, in the Trustee's discretion, such abandonment is
in the best interest of the trust and its beneficiaries.
7.15 Severability Clause. If any provision of this trust instrument is unenforceable, the
remaining provisions shall nevertheless be carried into effect.
7.16 Applying for Government Assistance. The Trustee shall have the power to deal with
government agencies, to make applications for, receive and administer any of the following
benefits, if applicable: Medi-Cal, Social Security, Medicare, Medicaid, Supplemental Security
Income, In-Home Support Services, and any other government resources and community services
available to the elderly or handicapped.
7.17 Implement Medi-Cal Plannin . The Trustee shall have the power to implement
Medi-Cal planning strategies and to plan and accomplish asset preservation as provided for in the
California Welfare and Institutions Code in the event the Settlor needs long-term health and
nursing care. Such planning shall include, but not be limited to, the power and authority to:
1. Make home improvements and additions to the Settlor's family residence; 2. Pay off partly or
in full the encumbrance, if any, on the Settlor's family residence; 3. Purchase a family residence,
if the Settler does not own one; 4. Purchase a more expensive family residence; 5. Take actions
authorized under Welfare and Institution Code Section 14006.2; and 6. Make gifts of assets for
estate planning purposes.
ARTICLE 8
CERTIFICATION AND EXECUTION
The Settlor certifies that she has read the foregoing First Amendment and
Restatement of Declaration of Trust, that it correctly states the terms and conditions under which
the trust estate is to be held, managed, and disposed of by the Trustee, and she approves the
Declaration of Trust, as amended and restated, in all particulars.
Executed on }I Od 2000, at San Diego, California.
Settlor
I ABEAUCHAMP
-13-
Co-Trustees
IRMA BEAU AMP
DAVID BEAUCHAMP/
ARIANA . WAGSTAFF
APPROVED AS TO FORM:
FERRETTE & SLATER
A Law Corp ration
VICTOR J. FE TITE
Attorneys for Settler
-14-
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
On ��Q$ ! 2000, before me,gQAq,
` D h� IV OQ
a Notary Public, personally appeared IRMA BEAUCHAMP, persown to me (or proved
to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the
within instrument and acknowledged to me that she executed the same in her authorized capacity,
and that by her signature on the instrument the person, or the entity upon behalf of which the
person acted, executed the instrument.
WITNESS my hand and official seal.
0
COMM.#1255343 Notary Public in an r aid County and State
L" NOTARY PUBLIC-CALIFORNIA
SAN DIEGO COUNTY 0
• iro ! COMM.EXP.APB RIL {
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
On & 7 I , 2000, before me,
a Notary Public, personally appeared DAVID BEAUCHAMP, pers6zAthkknown to me (or proved
to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the
within instrument and acknowledged to me that he executed the same in his authorized capacity,
and that by his signature on the instrument the person, or the entity upon behalf of which the
person acted, executed the instrument.
WITNESS my hand and official seal.
LLD -�L L' c L.
() COMM.#125590E Notary Public in a or aid County and State
0 • ; NOTARY PUBLIC-CALIFORNIA
5 SAN DIEGO COUNTY 0
L,Zv PC OPAM.EXP.APRIL 5,2004
-15-
STATE OF CALIFORNIA )
COUNTY OF 5 2 )
On l 2000, before me
a Notary Public, personally appeared ARIANA T. WAC TAF nally known to me (or
proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to
the within instrument and acknowledged to me that she executed the same in her authorized
capacity, and that by her signature on the instrument the person, or the entity upon behalf of which
the person acted, executed the instrument.
WITNESS my hand and official seal.
1_.l.1ay�LU�.• ..
PEGGY f
COMM.#1255943 IA p C�e _
o aNOTARY PUBLIC-CALIFORN
.
SAN DIEGO COUNTY 0 Notary Publi"ng for said County and State
EXP.APRIL 5 2004
ea\6681\restate.I\ts I.W\vjf
-16-
VICTOR J. FERRETTE
A LAW CORPORATION
VICTOR J.FERREITE* 16870 WEST BERNARHO DRIVE TELEPHONE
TIMOTHY J.FERRETI-E SUITE 270 (858)487-9596
SAN DIEGO,CALIFORNIA 92127 FACSIMILE
*
ESTATE
CERTIFIED SPECIALIST G,T (858)485-8176
ESTATE PLANNMG.TRUST&PROBATE IAW
THE STATE BAR OF CALIFORNIA
BOARD OF LEGAL SPECIALIZATION August 5, 2013 WWw.FERRMELAW.COM
CERTIFIED MAIL-RETURN RECEIPT COPY
Ms. Christina M. Lopez
2621 Sumac Drive
Manhattan, KS 66502
Re: Irma Beauchamp, deceased
File No. EA09354
Dear Ms. Lopez:
Our law firm represents David Beauchamp and Ariana T. Wagstaff as Co-Trustees of the
Beauchamp Family Trust. As a result of the death of Irma Beauchamp, California law requires
that they provide you with the enclosed Notification.
Sincerely,
VICTOR J. FERRETTE
A Law Corporation
By:
Victor J. Ferrette
VJF/pf
Enclosures
cc: Mr. David Beauchamp
Mrs. Ari anaT. Wagstaff✓
VICTOR J. FERRETTE
A LAW CORPORATION
VICTOR J.FERRETTE* 16870 WEST BERNARDO DRIVE TELEPHONE
TIMOTHY J.FERRETTE SUITE 270 (858)487-9596
CERTIFIED SPECIALIST SAN DIEGO,CALIFORNIA 92127 FACSIMILE
*
ESTATE PLANNING,TRUST&PROBATE LAW (858)485-8176
THE STATE BAR OF CALIFORNIA
BOARD OF LEGALSPECIALIZATION August 5, 2013 W Ww.FERRETTELAW.COM
CERTIFIED MAIL-RETURN RECEIPT
Mr. Jerry L. Beauchamp copy
P. O. Box 661
Buda, TX 78610
Re: Irma Beauchamp, deceased
File No. EA09354
Dear Mr. Beauchamp:
Our law firm represents David Beauchamp and Ariana T. Wagstaff as Co-Trustees of the
Beauchamp Family Trust. As a result of the death of Irma Beauchamp, California law requires
that they provide you with the enclosed Notification.
Sincerely,
VICTOR J. FERRETTE
A Law Corporation
By:
Victor J. Ferrette
VJF/pf
Enclosures
cc: Mr. David Beauchamp
Mrs. Ariana T. Wagstaff/
VICTOR J. FERRETTE
A LAW CORPORATION
VICTOR J.FERRETTE* 16870 WEST BERNARDO DRIVE
TIMOTHY J.FERRETTF TELEPHONE
SUITE 270 (858)487-9596
CERTIFlED SPECIALIST SAN DIEGO,CALIFORNIA 92127 FACSIMILE
�
ESTATE PLANNING,TRUST&PROBATE LAW (858)485-8176
THE STATE BAR OF CALIFORNIA
BOARD OF LEGAL SPECIALIUTION www.FERRETrELAw.com 5, 2013
CERTIFIED MAIL-RETURN RECEIPT
Israel E. Beauchamp COPY
c/o Irma Beauchamp
260 North Midway Drive
Escondido, CA 92027
Re: Irma Beauchamp, deceased
File No. EA09354
Dear Israel:
Our law firm represents David Beauchamp and Ariana T. Wagstaff as Co-Trustees of the
Beauchamp Family Trust. As a result of the death of Irma Beauchamp, California law requires
that they provide you with the enclosed Notification.
Sincerely,
VICTOR J. FERRETTE
A Law Corporation
By:
VJF/pf Victor J. Ferrette
Enclosures
cc: Mr. David Beauchamp
Mrs. Ariana T. Wagstaff✓
JAN-27-2014 08:38 TERI 858 784 8640 P.001
❑CORRECTED(if checked)
PAYERS name,mrmt address,oty ortown,Prevmw ornate, 1 Grau,d'etrmutiou OMB No.15460119
unlry,end ZIP or l.gn Postal cede $140,270.99 2015 Distributions From Pensions,
zu Ta 6 amount - G Annuities,Retirement or
LINCOLN NATIONAL LIFE INS CO Profit-Sharing Plans,IRAs,
. PO BOX 1110 $2,188.17 Form 1099-R Insurance Contracts,etc.
FORT WAYNE,IN 46801 Zb Taxama amount not Total dlsulbutioo opyC
ecpienrd ied rRi e
3 Capiml gain(included m box 21) 4 Federal Inwmetax whhheld ecords
Is informmion is
PAYERS federal bemeration numbw RECIPIENTS idenwicarion number I.,furnished to
-0472300 90-6253591 5 Employee conubdiorelDesgnated 6 Nor unrealized apprecimbn in employe(. he Internal
qM cwnrbutions or insurance setunties Revenue Service.
RECIPIENTS.,Wool address,dYOrtwvn,Province or Rate, premiuns $138,082.82
mry,and ZIP m foreign Posa)code ]Disrbutbn coda(.1 E Grher
ANNDTHCLM-0079 4D SIMPff ❑
BEAUCHAMP FAMILY TRUST 9b Taal employee 000iluion:
RIANA T WAGSTAFF CO-TTEES
11594 WINDCREST LN APT 2214 12 Sur,lax whhlreld DSbldPayer's role no. 14 State disribution
AN DIEGO,CA 92128 -
CA/016-0427-1 $2,188.17
10 Amount dbmble to IRR within S YeM 11 tr year of desig.Rah nt&. 15 Loral tax wuhheld 16 Name d IocdM 17 Loral disribution
ccoum number(see insrucrbns)
22010518
Form 7099-R irs.govflortn1099r Department of the Treasury-Interest Revenue Service
f CORRECTED(if checked)
AYERS rome,svem oddresz,ouy or torn,province or care, 1Grosz ounrbunon - OMB No.1545-0119 .
,ourroq.and ZIP or foreign po wcode $140,270.99 201 3 LZJ�,on utions From Pensions,
a Taxable amount es,Retirement or
JNCOLN NATIONAL LIFE INS CO Sharing Plans,IRAs,
PO BOX 1110 $2,188.17 Form 7099-R nce Contracts,etc.
FORT WAYNE,IN 46801 - 2b Taxable ar,,,anInot Total di,txmiopyB
deremiined thb income 3 Canai gain(mrluded in box 2a) Federal in..1.whhheld yourfirdinal tax lmn.h this form
AYERS tederd idemtliration number RECIPIENTS ilemdiration number howl federal inmme
5-0472300 90-6253591 5 Employee eonrrbuiionsrDesgnatad 5 Net unre izeci appre0000n in employer's u wRhh.W In
Roth«nrrbutions or insurance seouridee I,ox 4,etteeln this
RECIPIENTS mm,,tired address,our or town,Frovi.or state, pentiums $138082.82
mry,and DP or forego postal code ]Davi ution code(. a 0 Iwu PY to your return.
ANNDTHCLM-0079 4� sIMPLEP/ ❑ ie inlormetbn b being
urnished to the
BEAUCHAMP FAMILY TRUST 9a Yom peumage d tool dbvbution 96 Total errolt,ee wnnbutbns Imemal Revenue Service.
ARIANA T WAGSTAFF CO-TTEES %
11594 WINDCREST LN APT 2214
SAN DIEGO,CA 92128 - 12 State tax whhheld _ _ 13 StatslPaye(ssato no 14 State dinrbmion
CA1016-0427-1 $2,188.17
1 D Amount aiocable to IRR within 5 years 11 is year d desg.Ruth mnr b. 15 Local tax withh.w 16 Name of b`aliry T last duniounun
m number(see inmudionsl -
22010SIR
Form 1099-R - - www.irs.gov/form1099r Department of the Treasury-Internal Revenue Service
❑CORRECTED(if checked) -
PAYERS name,street address,,dY or from.Prwimb w saw, i Gross d'sribudon OMB ND.1545-0119 -
umry,and ZIP orfinegn PO cede _ - - $140,270.99 .20� Distributions From Pensions,
v TaxaSlo amoum L Annuities;Retirement or
LINCOLN NATIONAL LIFE INS CO - Profit Sharing Plans,IRAs,'
PO BOX 1110 - $2,188.17 Fonn 1099-R Insurance Contracts;etc.
FORT WAYNE,IN 46601 _ - 2b Taxabkam0umuor Tatar disdbution O Py.2
derommad Rlethiscopy
3 Cpavl gain(includedm box 2aJ Fedttal income rax withheld - your stale, _
try,or local
AYERSiederel kemilicmbn number RECIPIENTS idem'Rrarion number meome tax
5 EmObvee cmtrbmbls/Designated Net unrealized gopradazi.n m empbYe(s turn,when
h G
Rut nuvranoe sem+rhies eguired.
ECIPIENTS name,drool aMlouro;cMutivm,provirm msdfq- pentiums $138,082.82
fry,and ZIP or lomign.Postal code - -]Disrrbmiwt coders -
ANNDTHCLM-0079 - . . - _ 4� PL ❑
BEAUCHAMP FAMILY TRUST- - - - 9.YOUrpeee,ntage dtdal a'arrbmion - sb Tmale�l0yee mmrbmion. -
RIANA T WAGSTAFF CO-TTEES - -- - - -it 594 WINDCREST.LN APT 2214 -
AN DIEGO,CA 92128 - 12 Swetaxwhhhdd ... ._ .. 13 swu maye(a vine no. 4 sa+e disbbution
-. - - - .CA/016-0427-1 - $2,188.17 -
10 Amount allocole to IRR within 5 years 11 1m year d dens.Ruth comb. 15_LOW tax whhheld 16 Name d bralAY :_ ]LoW diztrbmion
rcoum nu r seelmvuewns - - - - .
22010518-
Form 1099-R vnvw.irs.gw/fortn1099r Department of the Treasury-Intemal Revenue Service. -
- - Panel rv2 -
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
WARNING: It is illegal to duplicate this copy by photostat or photograph.
:e for this certificate, 56.00 - - This is to certify that the information here given is
�p�T�rFyy_ correctly copied fi om in original Certificate of Death
�; _duly tiled Mth me as Local Registrar. The original
-� �r� ceurficate will be forwarded to the State Vital
zi
Records Office for permanent filing.
P 107219215
Jyt 90 i}
,ENi,,,,,1,11II
Certification Number Local Registrar Date ]sued
Type/Pence COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH-VITAL RECORDS
81—k -k CERTIFICATE OF DEATH EfoN.-er-:
me Irvin,Mitlme.Last,wNI>l xa =I. s .I[Y Namnetscet ear Dam iMe/D. /Yn(s . No,
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PA 154deMarbeth Ave_ - ov ere vet eNOrth Middleton c,,,P,
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eo o<ner(sp =INr 7/l 0/2a01t3 16oll inger Funeralry Home a& Crematory
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CAUSE CiF DEATH r Ap
26.Partk E train eft Injur c[ly caused[he tla[h. D real events such ax cardiac an—St. rva1"e
respiratory a resC or ven<rlcular �ation w1<M1OUt snow rig line a<ologYH`o RR ATT/E Enter only tie clause nIa line. Add ardidonel rings If neceszery. Onset to Death
MEDIATE CAUSE -__ /J Fs`�i2�' -rQ2NY AR �/'-612,�S-T-
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o N p kn o A o Ile lnvertlg,tlnn
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O ry r before Bath .Date of Iryary(MO/Day/Yq(spa Monml
M Unknown fPr=en ntwnnln the Pez<Year .Tme of lnju-y
34.Place of Injury(e.g.home;construction site;f>rm;school) 135,L..a[ion of Injury(Street entl Number,City,Counry,Slate,Zip Cotle)
36.Injury at Work Trenx a at on lnlury erRy: 8.Describe«ow Injury Occurred:
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, 'Pm rtiNln - e eez of my knowledge,eats o ae a me ti me,da< and Plat rid a sets)a
Medical Ertrimine�/CO ran ?On the bas of d/or IliesUga<len,in m e Inlan,eerie,ecw red a the time,date,and p—e,one do,to the seF)and m tad.
or anlfier: oi�rtlee.: fz/] D=enzeN mbar:flDO7�37L-L
39b!NamecAdtlrcxx entl Zlp Cotle of Person letlne Cause of Deem IlteOr 26I title _ cu (Ma/Oev/vr)
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.o'32
' MAR-18-2014 07:11 TSRI 858 784 8640 P.001
WILL
OF
IRMA BEAUCHAMP
I, III" BEAUCHAMP, also known as IRMA MENDOZA BEAUCHAMP, a citizen of
the United States and a resident of Riverside County, California, declare that this is my Will and
I revoke all Wills and Codicils that I have previously made.
ARTICLE I
I declare that I am a widow, my spouse, JERRY P. BEAUCHAMP, having predeceased
me on October 6, 1990. I have now living three (3) children, namely, JERRY ROGER
BEAUCHAMP, born on December 21, 1954, DAVID ROBERT BEAUCHAMP, born on
February 12, 1956, and ARIA-NA T. WAGSTAFF, bom on June 22, 1958. I have no deceased
children.
ARTICLE II
I give the following specific gifts to the following named persons, free of all death taxes:
A. To my son, JERRY ROGER BEAUCHAMP:
a. My three-piece master bedroom set located at my home in Temecula;
b. My guest bedroom set;
C. My two-piece Maytag washer/dryer set;
d. My GE refrigerator;
e. My RCA VCR;
f. My Curtis Mathes television;
g. My entertainment center;
h. My bookcase in the den; and,
i. My seven-piece dining set (one table and six chairs).
B. To my son, DAVID ROBERT BEAUCHAMP:
a. All my Russian collectors plates;
b. My deer oil painting;
C. My 1996 Ford Contour GL automobile(VIN#3FALP6536TM113859);and,
d. My living room set, including the bird decorated sofa, one coffee table, two
end tables and two lamps.
• MAR-18-2014 07:12 TSRI 858 784 8640 P.002
C. To my daughter, ARIANA T. WAGSTAFF:
a. My Sharp microwave oven;
b. All my kitchen cookware and dinnerware;
C. All items in my hall closet;
d. All items in my entertainment center;
e. My antique gold mirror;
f. My Zenith television and stereo in the living room;
g. All my compact discs's, videos, records, and cassettes;
h. All my patio furniture;
i. My sofa bed with pink flowers;
j. My silverware set;
k. My antique china hutch with claw feet;
1. My Goldstar stereo;
m. My teacup and saucer collection boxed in the garage;
n. My seven-piece Nagoya Nippon antique condiment set;
o. All miscellaneous glassware and Christmas decorations boxed in the garage;
p. All family photos and albums;
q. All miscellaneous pots and pans boxed in the garage;
r. All ceramics and knickknacks; and
S. All my jewelry and miscellaneous items not specifically listed.
I give the residue of my jewelry, clothing, household furniture and furnishings,
automobiles, paintings; books and other tangible articles of a personal nature, or my interest in
any such property, not otherwise specifically disposed of by this Will or in any other manner,
together with any insurance on the property, in equal shares to those of my children who survive
me, as they shall agree, free of all death taxes. If they are unable to agree, my Executor, in its
discretion, shall so determine, giving due regard to my preferences and the preferences of the
beneficiaries. The costs of packing, insuring, shipping and delivering any such items shall be paid
by my estate. If none of my children survive me, I direct my Executor to sell, donate, or
otherwise dispose of these items as my Executor shall determine in my Executor's discretion.
ARTICLE III
I give the residue of my estate to the Trustee of the BEAUCHAMP FAMILY TRUST
dated July 6, 1990, as amended and restated by a First Amendment and Restatement dated
November 1 , 2000, wherein I am Settlor, to be added to and become a part of the
principal of such trust, and to be held, managed, administered and distributed according to the
terms and conditions thereof and any amendments made to it before my death. To the extent
permitted by law, it is not my intent to create a separate trust by this Will or to subject the trust
or the property added to it by this Will to the jurisdiction of the Probate Court except to the extent
provided for in the California Probate Code.
-2-
MAR-19-2014 07:12 TSR1 858 784 8640 P.003
----------
ARTICLE-1V
I nominate DAVID 13EAUCHAMP and ARIANA T. WAGSTAFF as Co-Executors
hereof. In the event one (1) of them is unable or does not wish to serve, I nominate the other to
serve as sole Executor. No bond shall be required of any Executor nominated herein. As used
herein, the term "Executor" shall include any personal representative of my estate. I authorize
my Executor to sell, with or without notice, at either public or private sale, and to lease any
property of my estate, subject only to such confirmation of Court as may be required by law,
ARDUME-Y
The above referenced trust provides for the payment and allocation of all taxes that may
be payable because of my death. If at the time of my death that trust no longer exists or is
insufficient to pay such taxes, I direct my Executor to pay and allocate such taxes, in the same
manner provided in the trust.
ARTICLE VI
As used in this Will, the term "issue' shall refer to lineal descendants of all degrees, and
the terms; "child," "children," and "issue" shall include adopted persons who were minors at the
date of adoption.
ARTICLE VII
Except as otherwise provided in this Will, I have intentionally omitted to provide herein
for any of my beirs living at the time of my death.
ARTLC-LF�Vffl
If any devisee, legatee, or beneficiary under this Will or the trust concurrently established
shall directly or indirectly contest either document or any of their provisions, any share or interest
given that person shall be revoked and this Will and the trust and all their provisions shall be
construed upon the assumption and basis that such person predeceased me, without issue
surviving.
ARTICLE IX
For any gift to an individual under this Will, I require that such individual survive me for
thirty (30) days before becoming entitled to such gift.
-3-
MAR-18-2014 07:12 TSRI 858 784 8840 P.004
ARTICLE
I have not entered into either a contract to make Wills or a contract not to revoke Wills.
ART— ICLE XI
In the event that any provision of this Will is or is adjudged to be for any reason
unenforceable, the remainder thereof, disregarding such provision, shall be carried into effect.
I SUBSCRIBE MY NAME to this Will on . /
California. � 2000, at San Diego,
IRMA BEAUC
On the date written below, the testator, IRMA BEAUCHAMP, declared to us that this
instrument, consisting of four (4) pages including this page, was the testator's will and asked us
to witness it. The testator then signed this will in our presence, all of us being present at the same
time. At the testator's request, in the testator's presence, and in the presence of one another, we
subscribe our names as witnesses.
Executed on Gam"" / , 2000, at San Diego, California.
We declare under penalty of perjury under the laws of the State of California that the
foregoing is true and correct.
Residing at
i
�t Residing at
(Z9 51CV /
-4-
F:\data\EA\66$1\wil 1.wpd
TOTAL P.004