HomeMy WebLinkAbout02-0531
I ,i<h_'50(:;X\&"~\
NO Lr;!.!~
REV-1500
.-w.... COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
. DEPT. 280601
"" HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
[t i.c 7
FILE NUMBER
tL-Oj.
COUNTY CooE YEAR
1-3
S.aL__
NUM8ER
I-
Z
W
C
W
U
W
C
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
EYLER, FRANCES A.
DATE OF DEATH (MM.DD.YEAR)
03-28-01
SOCIAL SECURITY NUMBER
184
- 12
3964
DATE OF BIRTH (MM-DD-YEAR)
07-13-22
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
'"
...
~::$U)
0.""
","0
,,00
0"''''
..'"
..
..
rn 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Atlach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale or dllillh after 12-12-62)
[!] 7. Decedent Maintained a Living Trust (Atlach i:Opy ofTl1Jst)
o 10. Spousal Poverty Credit (dale 01 d8a!h between 12-31.91 and 1.1-95)
o 3. Remainder Return (date of dealh prior 10 12-1~2)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (AttachSch 0)
...
Z
'"
o
z
o
..
U>
~
'"
o
o
,tHIS. SEATIPN""'Usr'BE~lJMP~Er~b,.ALLCO~RESPONOENCI;ANDAQNE1DE.NTfALtAX"tNFO~MAT[b,,:s!'ib.U~~. BE'DIRECTED To:'
NAME COMPLETE MAILING ADDRESS
Heather D Ro
FIRM ~AME. (If App!icablel
Smil AI1CIerSOn & Sacks ILP
TELEPHONE NUMBER
(717) 234-2401
4431 North Front street
Harrisburg, PA 17110
z
o
!;;(
...J
:J
~
ll.
<(
U
w
0::
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G .r L)
8. Total Gross Assets (Iotal Lines 1-7)
(I)
(2)
(3)
(4)
(5)
7,873.00
~'..:
~-~. .-
- d
:-.,
(6)
v..'
(7)
525.860.00
(8)
533,733.00
.
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
8,148.00
958 00
(11) 9,106.00
(12) 524,627.00
(13)
(14) 524,627.00
10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I)
11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Une 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
z
o
~
I-'
:J
ll.
:E
o
u
~
15. Amount of line 14 taxable at the spousal lax
rate, or transfers under Sec. 9116 (a)(1.2)
..0_ (15)
, .0 45.. (18)
, .12 (17)
. .15 (18)
16. Amount of Line 14 taxable al lineal rate
524.627.00
17. Amount of Line 14 taxable at sibling rate
18. Amount of Une 14 taxable at collateral rate
19. Tax Due
23.608.22
(19)
23.608.22
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20.0
, :",,' ,{ '. "':>:> BE SURE TO ANSWER,A~I.QUESTIoNS ON REVE~5E SIDE'AND RECHECK MATH <'< ',,,
5{T:; "
'.Decedent's Complete Address:
STRE~ESS 1700 Market street
rcare,
CITY Camp Hill I STATE PA I l]P 17011
Tax Payments and Credits:
1. Tax Due (Page lUne 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
23,608.22
Tota] Credits (A + B + C ) (2)
-0-
3. InleresUPenalty if applicable
D.lnterest
E. Penalty
Tola] InteresUPenalty ( D + E ) (3)
4. If Une 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
5. ]f Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the lax due.
B. Enter the total of Une 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
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
a. retain the use or income of the property transferred;............. ........................... ........................... 0
b. retain the right to designate who shalt use the property transferred or its income; ..... .................. D
c. retain a reversionary interest; or........................................:............................................. ................... 0
d. receive the promise for life of either payments. benefits or care? ...................................................................... D
2. If death occurred after December 12. 1982. did decedent ~ansfer property within one year of death
without receiving adequate consideration? ................................."........................................."..................... ...... 0
3. Did decedent own an "in trust for" or payable upon death bank account or secunty at his or her death? ............. D
4. Did decedent own an Individual Retirement Account. annuity, or other non.probate property which
contains a beneficiary designation? ........................................................................................................................ 0
607.59
24,215.81
No
~
~
IiJ
IRJ
I[J
I[J
I[J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
~RSON R~SPON
Under penalties of perjury, I decllll'e that I have examined this return, including accompanying schedllles and statements, and 10 the best of my knowledge and belief, it is true, correct
and complete~
Dedaralion of pruparar otherltlan tI1epllfSOOal representative is based on all inlormation of wtlk:h preparer has any knowledge.
FOR FILING RETURN
C
DATE
c; 3: 0'+
286 Beacon Dr., Harrisburg, PA 17112
o REPRESENTATIVE
ADDRESS
Heather D.
North Front st., Harrisbur
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. 99116 (al (1.1) (i)).
For dales 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% [72 P.S. 99116 (a) (1.1) (ii)).
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a lax return are stiR applicable even if
the surviving spouse is the only beneficiary.
For dales of death on or after Juty 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty..one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a slepparent of the child is 0% [72 P.S. 99116(a)(1.2)].
The tax rate impOSed on the net value of Iransfers to or for the use of the decedent's lineal beneficiaries is 4.5%. except as noted in 72 P.S. 99116(1.2) 172 P.S. 99116(a)(I)].
The lax rate imposed on the net value of transfers to or for the use of Ihe decedent's siblings is 12% [72 P.S. 99116(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 bJood or adoption,
""~m,"""".
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FRANCES A. EYLER
FILE NUMBER
Include the proceeds of litigation and the dale the prcceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Pre-Need and Individual Ftmeral Trust Agreement with
partherrore Ftmeral Home
7,873.00
TOTAL (Also enter on line 5. Recapitulation) $ 7,873.00
(If more space is needed, insert additional sheets of the same size)
'''''.'''''''''''''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESlOENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
FRANCES A. EYLER
FILE NUMBER
This schedule must be completed and filed if the answer 10 any of questjons 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF DECO S
."I.:i~"R INCLUDE THE NMIE OF THE TRANSfEREE. TliEtRRf.lATIONSHlFTODECEOENT AND THE D~TEOF TRANSfER DATE OF DEATH INTEREST EXCLUSION TAXABLE VALUE
AnACH 14COPY Of ,""E DEfO fQR REAL ESTATE '''" '" "fAccOT IFilf'D1I~A",d
1. The Eyler Family Trust
ErN #25-6645953 525,860.00 100% 525,860.00
.
TOTAL (Also enteron line 7, Recapitulation) $ 525,860.00
(If more space is needed, insert additional sheets of the same size)
REV.1S11eX+II_9lJill*
.-
~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE DF
FRANCES A. EYLER
FilE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAl. EXPENSES:
1. partherrore Funeral Hane 7,873.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative s Commissions
Name of Personal Representative (s)
Social Security Number(s)I EIN Number of Personal Representative{s)
Slreet Address
City Slate Zip
Year(s) Commission Paid:
2. Attorney Fees _ Smigel, Anderson & sacks, LLP 250.00
3 Family Exemptkln: (If decedent s address is notlhe same as claimant s, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
.
5. Accountant s Fees
6. Tax Return Preparers Fees
7. PA Inheritance Tax Return - filing fee 25.00
TOTAl (Also enter on line 9, Recapitulation) $ 8,148.00
..
(If more space 15 needed, Insert addItional sheets of the same size)
'''''i.''''''''''i'.
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
FRANCES A. EYLER
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Messiah Village
- Health care/medical bill
300.00
2.
Neighbor Care
- Health care/medical bill
58.00
3.
Barbush and Hoffman
- Accounting fees for preparation of decedent' s 2000 tax
returns
425.00
4.
Barbush and Hoffman
- Accounting fees for preparation of decedent's 2001 tax
returns
175.00
TOTAL (Also enteron line 10, Recapitulation) $ 958.00
(If more space Is needed, insert additional sheets of the same size)
''''',:m""",,,W
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FRANCES A. EYLER
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
t Ronald Y. Eyler son 100%
286 Beacon Drive
Harrisburg, PA 17112
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
t
.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
t
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
PART I
\
,
i> .
I 'j' /
, 1'.." .-' j-'"
\,:,:' ,/
y4' //'
/
SeculC:hoice TM
3//~/OI
d OSCj7{){/(
30173
Pre-Need and Individual Trust Agreement
("The Agreement")
This Agreement is made this 3, / 8 / ;;J..Q:Jj by and between
n r-- I \ DATE
Funeral Home -\ L\ ILn-tE. \?6fl-L. I~ H "I- L S . :G ~.
Address \(0 ~~O~ '1:'(, N(;JAr>>h6>'l~D.PkI70?()
r BUSINESS ADDRESS .
and the Purchaser \-flA,.JCU ft _ t ~G~ ,. I'!, -19 ;J. ~ /81. ( J-.. ..3 7'(/{ (M) '11\
(hereinafter "You") A n _ NAME /' - fJ. ,0/0/6/ / ;J SOCIAL SECURITY' "-JJ
17 I '--f:-O-WQ::l() lJJ1.-<(If ~f 1-:1 / L.-C (A (70 { /
ADDRESS /,.
for the Benefit of
(if Beneficiary is
different from
the Purchaser)
NAME
0(018
SOCIAL SECURITY #
(M) (F)
ADDRESS
ANNUAL FINANCE Amount Financed Total of Payments Total Sale P ~
PERCENTAGE CHARGE The amount of credit The amount You will have paid after The lolal co~~our purchase " D
RATE The dollar amount the provided 10 You or on You have made all payments as on credll';flIUd'eQt~own.
credit will cost You. Your oshal'. scheduled.
The cost of Your Credit payment of . .--.
as a yearly rate. g 7 B 73 . ~ 7~~, ,/
0,00% $0.00 $ $ $
If not paid in full, Your Payment Schedule will be:
No. of ;'avmenls Amount of Payments When Payments Are Due Itemizalfon of Amount Financed
Cash Price (~73.
- $ .--- Monthly beginning --,;;0:- $ -
--o;;;y- YEAFr
See reverse side lor any additional information about Total Down~:ymen7 8 7 ~_ -
nonpayment and default. Unpaid Balance of Cash Price & Amoun!
f=inanced .$ (J
-
You hereby agree to buy and the Funeral Home hereby agrees to self the funeral goods ("Merchandise"} and funeral services ("Services")
which are described in it~d list attached as Exhibit A for a Total Sale Price of $ .
Arrangement Fee: $ . This fee is separate and distinct from the Total Sale Price and will be deposited in the Trust.
After payment of the Total Sale Price and all other payments required to be made, the Funeral Home will render, upon the death of the Beneficiary.
all the Merchandise and Services described on attached Exhibit A. This Agreement is subject to the terms and conditions shown above and
on the reverse side of this page, which You have read and accepted.
You hereby elect that this Agreement shall be:
L1irrevocable upon payment in full of the Total Sale Price 0 Revocable by You at Your option at all times
You and the Funeral Home agree that the prices shown on Exhibit A are:
, Guaranteed by the Funeral Home upon timely payment of the Total Sale Price 0 Not guaranteed by the Funeral Home
EXCLUSION OF WARRANTIES: THE FUNERAL HOME IS NOT PROVIDING TO YOU ANY WARRANTY OF MERCHANTABILITY OR
WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE FOR THE MERCHANDISE. The only warranties You are receiving for the
Merchandise are the express written warranties, If any, which are provided by the manufacturers of the Merchandise sold to You under
this Agreement. Only the manufacturer shall have any liability to You under such warranttes.
You and the Funeral Home have signed this Agreement on the day and year written above and intend to be fegalfy bound. By signing this
Agreement, the Funeral Home, as agent for the Purchaser, hereby agrees to establish an. . idual trust with the Trustee under the Master
Pre.Need Trust Agreement (the "Master Trust") between the Funeral Home and th rustee {the "Trust"),
'YA;fl-T!-jE-H(JrL{.- l:::: 1-) ~ Cs. ,1:i-c ,
~ ,--1'l{NERAL HOME NAME
6't6't6't6l'tVJ. MfbU!l'loItM MW
.
~
'"
"
.
o
.~
.
.
'"
o
.'"
o
~ \
o
o .
~C\:)
~q
r-
~
.
;;;
"
___ oJ
o ..s
o
~
..
,,11
j ~
~ U-
a:: g
.~ (ij
!2."5
>-
I \
\ I 0 Iv,
,( IV}
i
"
-;:
..
..
'J-'"
--- g.~i
~~B5~
<i e a.cuO
~ &j.:g~ N
"'UJa:la..~
Ua:(')ci"..;
..-l- ]~!!i5~
"<. '"I "':::
................... ~I- w,..
"'----..S~ "'.
........ ='a...,....:::e c:
=-:i~a~
_I-X~a..
EffiSZ
l!~c;
r:C!)D..
..
..
o
S
..
'E
'"
""
~-
wJ
J!Z.i2
~ 51
\u j m
'- ~
"
q
j
~I
J
~
;;;
~
15
111
"
e
15
.
E
.
c
.,
U-
......
.'
~
~ ..
it =...:
J!.-.... 0
>.i.~i
.aSi"'5
]11".
O'~lj
~ ~ lc'/!
filS..,,];
....! <>>-a
~:s~a
f3.g!2'~ ~ ~
t;g.l:.~s . =i!'''is~
..eft itidi. . C'e I Sill
"'...0.,_ : ~_e<!.
....cn :i 5 : -.!t-:
e5QEc.~-; LL :ls~fil
oz-;.!!!.<: LL --5-5"
lJl~liH g : i~~ll~ ..J
~8is;i:~ .. : il~~l~-
uoj_ic is !Ill:."
gj:: I'; ~ t3 : 'S .!
A.C ~;;. w :~Er=~~
:iffi~~~~ ~ :~~!1~
ffi~!~ig -' :!~i.1 i!i
Z~ ~..!I! 0 ~ . l:t.a Z
it15 S~~ !!i :"~~I :;
~Jf~L 0: :j-fll ~
!l!j =!ges . .jSflI*: ~
"" ,g : .. ~ I i~ ~
~ U~j ~ ffi J"!Ji 0
lii~is'/!].::l ~ : i15 a'
-ffH g; ~ ~ lP~tj
s !'u 0 12 <l!h!UI",
i.jjg~~
,.... ~ 3nOH 1't'~3Nn.:l . 3.L't':)ndl~1
~ - J.N31l0. 3.L't'Olldna
M t68~ ''t'.:IO '0 '.:1 '.:I " l't'NJEllt:lO
\ \
:0:
:0:
:rL:
:~
: 0:
:.......:
\ ~~ l
... .... "'W6't
~HI
~! H~
~ II ;2
~ - - ic::
en ~ ~;-..
ffl ~ 'j .s.!
i= ~ 5 ~Q
-: ID en!
.....0--
0_ g .~
; ~H
~Lt~:I
w
en
::J
I ~I
I~~
'...,
',)
S:
b;::
: -':
'<5'
~:
:4.:
:c:-.:
\
0-'
0--.
ri
-:::r-
\ I~
'"
~
..
flg
Q) ]
r-- ~
..
l}
~
..
@:
"
~
.. ..
u;
:IE
OJ
!::
a:
OJ
:z:
Ii
'~
~
VJ.MftJ-....... w...
Hj
HI
'"
~ i j j
a~---i
w
c
z
'"
U-
U-
~
en
...
o
w
en
::J
>oOl-;j
5.5 B ,s.!
E ~ .~ 2:
i>~~
CJ~"ii-8
! ,g '~ 'iij
~ .!! g ~
::::J .!l co E
u.>::::!:C!]
..
~B'
I,1!
<i. ~
'" C
W e
Z>-
::J .
u-"
E ~ ~
~ I! I
w", 0 ~
-wo
U- w.
o > 8
ffi gj
fjj '" ~
~ Eo
'" :J
>- '"
!:!.
..
w
W
>-
en
::l
en
'"
w
'ii !:::
ftJ- ~ w: ~ ~ ...~
..'"
Uu-
Zo
~w
cen
lD:J'
U
a:
::J
ll.
W
I
>-
'"
Z
::l
-'
W
ll.
'"
o
U
en
>-
Z
w
'"
w
'"
'5
o
w
'"
'"
W
I
>-
o
'"
o
>-
'"
~
,.
W
'"
U
>'
'"
W
>-
W
,.
W
U
..i
'"
'"
w
-'
~
5:
..
~
.
15
>-
a:
>-
o
"'
i!:
o
.
o
C
.
.
Jl
"
1"
.
~ CD -:;;::
:;, iii ..'
'5' C 'u
'" ~
i i ~
c: E lii
. ~ ~
n: !. 5
<ii
"'
~
l \
~.......... M
~
i "
en .
_U
e -
~ ~
. Jl
U- "-
:~
2:
w~.
en .
i5 .
~ .
rs ~
'" .
wU
'" -
CI) 5 .!! "0
::J E.!!? "0
= CD @ -8' 5rLL~
U c: z.!! a: 10
B'~5~~'6
.~ ~ .: .. .. ~
en::Ju~>.::;E:
en
"
;io ::;j:5~ 2ii'
i-:.~ QI-~.!!! fl~~
t!tJ: t-Z g Q. ai ~'"
ti-::l ~~lU.E i!5.e
Ou a..>->-ClI j1qlfl
~~~ <nc(>.E ~=
cit_ ~a..li.!!! ~~~
'e,g"O ~~g~ lll~~
j:~ .c:5~~ ~oi
ESe lIicd~g p.~ti
~~.g, ~~li'.!!? ~~~
';::j! ~~~~ ~E1!
2-5 'ij~l.!l'" i::?3
i:l~ .s~~~ ,EJ3a
.....8 Q. -ti< ~ ~ i ~ E ~
't:~ ~5d:"O e;04l
i~~ .2'~ .8:~~~
c'-B E O&~~8~
:Elb:: E 5:;;~"2o.!ll
:!S ~~, fa 'flu ~ ~ Ii; ~
:!i! ~ ~ii5!gii,
....;:, IV ...... 8.9.~.E i t>
~~';. rft ~ti ~.~o!
:~51 ~~ a~;!o
so.~~ ;;:fi!h
cij! ~.c:~G1&t>
...... 5;; ;> ~ e! III
i:a-g~~ '5 ~.E!.!J:~~
-i!!,Sa & :=E )ji!'ii.~
__o!l)" j!!' '-..,,~.8
o. i-u ~~'i~j.l!
';~ 12< ~.9'E,srlti
t1Q,oD l: ' ==..... "''''~~
l!d~~~ ~~ t!~.!
.- CJII-c Ql >. iI .2
!~Co~~ ~!~i .;
foi.h:c ~ ~U~E
~.uu5 .!,-itE-i.2
,,~.!(ji~ 15~~:at.
. : to l: 11:1 ~ .&
.~g ~'5. -g!15.E~li
I;e~~~ :~ S~!e
~~HiJj8. ~~tH'
l!_I.!J<C:::I 1: Bil '" en
il.e!. IUP-~;'E \!"2'iiil
. I1IZ't; 0 o:ii lI:I"n-g
1:!CJI.~~~~:s~~ie
.2'l'o'-o.~o :o.or
t! A ~~?;;-g.!!:€ .r!!;;]!!
..3 ~.ci.iu:la~:t.!.~S=
"c~5. "j!!".: E'~
>~&o..:Eo C:iijE!a:l:
~J!!i~~~~g8l5.~~.ili~la
<\=c.......--..otUo..:-= t;:li:l2
.
.
.
~
~
"
~
in
.
3i
fi
.
~
..
.
.
.
:;,
"
~
"
o
N
~
"
o
N
~
.0.
N
.
"
"
.
.
in
~
.
'"
"
.
:;;
"'
~
o
.
.~
"
~
"
~
~
~
::i
~
in
k
.
j
.
~
o
~
U
.
.
g,
"
.
,;
; j
J ]
E
o
~
..
.
o
.
o
...
"'
ci
Z
u;
u;
~
o
.
.~ ~
.~
~i
"B
~-
.~
~ .
- .
:t:'g
" .
~ii
~~
\
~
r\
~ ~
..
~ ~"'~~"'''''"'''''''"~t
k
"
'" .. ..
~
~a
U
$'1
'"
w '
~~ w
o 5
~~ z
'" :J'
a::- ()
::J a:
'" !j!
a: a:
w w
>- :I:
5 b
I I
"
i
:;
'"
J!
~]
. .
al .:I
l~
. .
a: a:
~iG1
!l:" :2
<Q.~
~ ~ ~
'C; G r;
m 2 2
s: " "
IIIIII
w w
" "
o 0
:I: I
:;i :;i
a: a:
w w
Z Z
:J :J
u- u-
a: a:
.. ..
:I: :I:
... >-
00
z Z
0: '"
0'"
>- 0
en a:
z u-
" ~
" =<
il! '"
"- w
o a:
'" ~
z 0
0'"
~ z
'" '>
~ ~
ow
~ a:
~-
.Ii 1l
. ]
"' .
~ ~
-'"
z -
o :;i
~ a:
" :J
W '"
a: ..
" ~
t; i5
w w
a: '"
5 ~
~D
u
'"
0.
j;
COpy
THE
Eyr.ER FAMILY
TRUST
THIS TRUST AGREEMENT is executed in triplicate on this 31st
day of October, 1997, by and between ROBERT A. EYLER and FRANCES A.
EYLER, now of 42 Westfields Drive, Mechanicsburg, Cwnberland
County, Pennsylvania 17055 (herein called "SElt:tlors. or "Co-
Settlors") and ROBaRT A. EYLER and FRANCES A. BYLER, 42 Westfields
Drive. Mechanicsburq, C~erland County, pennsylvania 17055 (herein
called "Trustees" or "Co-Trustees").
ARTICLE r. TROST ESTATB
1.01. Initial PrinciDal. Settlors, desiring to eStabl~Sh
an irrevocable trust, do hereby irrevocably transfer, assign ~nd
deliver t:.o the Trustees and their successors, and assigns the
asset:.s listed on SchedUle A, attached hereto and made a pc4-t
hereof. As further evidence of such assiqrJnent, the Settlors have
executed or will executa or cause to be executed such other
inst.ru:ment:.s as may be required, 'for the purposes of completing the
assignment or transfer of title to such property to the Trustees.
The Trust.ees acce~t SUCh transfer and assignment to th&~elves as
Trustees, and undertake to hold, manage, invest and reinvest the
assets of this Trust:. and to distribute the income and principal of
the Trust in accordance with the provisions of this Agreement.
1.02. Additional PrinciDsl. The Settlors and any other
person or persons, with t;t,e consent of the Trustees. shall have t.he
right at any time to make additions to the corpus of this TrusSlbr
any share thereof hereby established. All such additions shall be
held, governed, and distributed by the Trustees in accordance with
the terms and conditions of this Agreement. The Trustees, in their
sole discretion. may require, as a prerequisite to accepting
propert.y. that the transferring party provide evidence sat.isfactory
to the Trustees that (i) the property is not contaminated by any
hazardous or toxic materials or substances; and (ii) the property
is no~ being used and has never been used for any activities
directly or indirectly involving the generation, use, treatment,
storage, disposal, release or discharge of any hazardous or toxic
materials or substances.
1.D3 Disclaimer. The Trustees shall have the right to
disclaim, in whole or in part, prior to its accept.ance by the
Trustees, any interests in property for any reason. includ~nq but
not limited to a concern that such property could cause potential
liability under any federal, state, or local environmental law.
'30 3~~d
S~~~2 ~~I2N~NI~ ~~I
H161t> T~L tL
80:s.r 6661/Z2'jL0
ARTICLE II. IRREVOCABILITY OF TRUST
~.Ol. Irrevocability. settlors have been advised of the
consequences of an irrevo~~nl trust and hereby declare that this
--- .---.
Trust shall (j irrevocab d shall not be altered, amended.
revoked, or te a e by Settlors or any other person or persons.
ARTICLE III. LI~E INSURANCE POLICIES
3.01. General provisions. If any insurance policies are
transferred into this Trust. the Trustees shall be vested with all
right, title. and interest in and to the transferred policies of
insurance, and are authorized and empowered to exercise and enjoy,
for the purposes of the Trust herein created and as absoluce owner
of such pOlicies of insurance, all the options, benefits, rights
and privileges under suCh pol~cies, inCluding the right to borrow
upon and to pledge them for a loan or loans. The Trustees take all
rights. title. and interest in and to the above stated insurance
policies subj ect to any prior split. dollar life insurance aqreement
and assiqnments. which rrdY be in effec~ at the time of transfer.
The insurance companies which have issued pOlicies are hereby
authorized and directed to recognize the Trustees as absolute
owners of such pOlicies of insurance and as fully entitled to all
options, rights. privileges. and interests under such policies, and
any receipts, releases. and, other ins truments execu ted by the
Trustees in connection with such pOlicies shall be binding upon all
persons interested in this Trust. The Settlors hereby relinquiSh
all rights, title, interest and powers in such pOlicies of
insurance which Set.tlors may own and which right.s. tit.le.
interest. and powers are not assignable. and will, at the request. of
the Trustees. execute all ot.her instruments reasonably required to
effectuate this relinquis~~ent.
3.02. PaYment of PreJlliUlllS. The Trustees shall be undell' no
Obligation t.o pay the premiums which may become due and payable
under the provisions of any policy of insurance which may be
t.ransferred or assigned to this Trust, or to make certain that such
premiums are paid by the transferor of such pOlicy. or to notify
any persons of the nonpayment Of such premiums, and the Trust.ees
shall be under no responSibility or liability of any kind in case
such premiums are not paid, except the Trustees shall apply any
dividends received on such policies to the payment of premiums
thereon. Upon notice at any time during the continuance of this
Trust that the premiums due upon such policies are in default, or
thac premiums which will become due will not be paid. either by the
transferor or by any other person. the Trustees, within their sele
discretion, may apply dny cash values attributable to such pOlicy
to the purchase of paid-UP insurance or of extended insurance, or
may borrow upon such policy for the payment of premiums due
:2
ita 3S:t'c
Sf"'O~'= i'O r::'I':'iiNl..:i :d'"
l06 lP lZ:L !L
80:gt 666t/l~/L0
t.hereon, or may Clccept. tha cClsh values of such pOlicy upon the
pOlicy's forfeitu~e. In the event that. the Trustees receive the
cash value of such pOlicy upon its forfeiture Ear nonpayment of
premiums. t.he amount received snaIL be added t.o the corpus of this
Tr~st, and shall be administered according to t~e terms of this
Agreement. If the insured under such policies of insurance,
be~omes totally and permanently disabled within the meaning of any
pOlicies and because thereof the payment of premiums. or any of
them, shall du~ing the pendency of such disability, be waived, the
Tr.J.s tees. upon receipt of such knOWledge. shall promptly notify the
insu~ance company which has issued such pOlicies, and shall take
any and all steps necessary to make such waiver of premium
provision effective.
3.03. Duties of Trustees Wi eh ReQ'ard to Life Insurance
Policies. The Trustees shall be under no obligation o~ duty
whatever except with respect to the safekeeping of such policies of
insurance and the duty to receive such sums as may be paid to them,
in accordance with the requirements of this Trust, by the companies
issuing such policies, and to hold. manage and disburse such
proceeds subject to the terms of this Agreement. Upon the death of
the insured, the Trustees shall make reasonable efforts to carry
out the provisions of this Agreement. inCluding the maintenance or
defense of any suit, provided. however. the Trustees shall be under
no duty to maintain or ente!;" into any litigation unless its
expenses, inCluding counsel fees and costs. have been advanced or
guaranteed in an ~~ount and in a manner reasonablY satisfactory to
the Trustees. The Trustees may repay any advances made by them or
reirrburse themselves for any such fees and costs from any CC~~5 or
income of this Trust.
ARTICLB IV. TRUST DISTRIBUTIONS
4.01. Trust Princioal. The entire corpus of this T=ust.
inCluding the assets initially transferred to this Trust.
subsequent additions to this Trust, and the proceedS of any sale.
exchange or investment of such Trust assets, shall be used for the
purposes herein contained.
4.0;/. Income Distribution. OUring the Settlors'
lifetimes, the Trustees shall distribute all of the net income of
the tJ:Ust to. or for the benefit of, ROBBRT A. ItYLER and !'RANCES A.
BYLER, fer and during the re."nainder of their lives, and the
Trustees shall distribute all of the net income of the Trust to, or
for the benefit of, the survivor of them during the 5uxvivor' 5
lifetime. provided that if either ROBERT A. BYLER or FRANCES A.
BYLER should be admitted into a long. term ca~e facility for a
period of time greater than thirty (30) days. then the Trustees
Shall distribute all of the net income of the trust to, or for the
benefit of, ROBBRT A. ~YLER or PRANCES A. EYLER, whichever of ~hem
3
813 3S'\1d
S~6~S ;~r8N~NI~ ~~:
106 Tt>T1:L 1L
80:;1 6661i66/LG
i-:s not re~idj!'lfY in a__ to!ig-ter:n CarLe_9,~ilLt_y.
4, ;3. E'rincitlll.l Distributi=s. Upon the death of both
Settlors. the Trust shall terminate. Upon terminatio~, the
remaining trust estate shall be distributed to the Settlors' child.
RONALD Y. EYLER, per stirpes.
...04. General Power of AOtlointrnent. Settlors' child.
RONALD '{. BYLER, is hereby granted the general power to appoint
aome or all of the principal of this Trust to himself. his estate,
his creditors. or the creditors of his estate. 'm-such proportions
and upon such terms (in~st. outright gifts. or in any other
manner) as he deems advisable. This power shall not be exercisable
under his will. If Settlors' child fails. either in whole or in
part, to exercise this general power Of appointment herein granted,
the unappointed prinCipal shall continue in trut;.t and shall be
administered according to the terms of this Trust;
4.05. Broad Soscial Power of Appointment. ROBBRT A. BYLER
and FRANCES A. BYLER, jointly or individually, are hereby qranted
tha special power to appoint. at any time and from time to time.
the principal of this Trust, in whole or in part, and in any manner
and in such proportions as they jointlY or individually deem
adviSable to whomever either desires. This power shall be
exercisable by either or both Of their Wills, specifically
refer:ing to this special power ot appointment in ~~is paraqraph
4.05 of this Trust. This special power of appointment does not
grant to KOSERT .... SYLEII. or PRANCSS A. EYLBll the power to appoint
the principal of this trust to ::.hams elves , their estates. their
creditors. or the creditors of their estates. If either ROSBRT,A.
BYLBR or FRANCES A. BYLER fail, either in whole or in part, to
exercise this speoial power of appointment herein qranted, the
unappointed principal shall continue in trust and shall" be
administered according to the terms of this trust.
ARTICLE V. POWERS OF TRUSTEBS
.
,
,I
5.01. General Powers. In addition to such other powers
and duties as may have been granted elsewhere in this Trust, but
subject to any limitations contained elsewhe:e in this Trust, the
Trustees shall have the fallowing powers and duties:
A. In the managem~~t. care and disposition of this Trust, the
Trustees shall have the power to do all things and to execute such
deeds. instruments, and othar documents as may be deemed necessary
and proper. including the fOllowing powers, all of which may be
exercised without order of or report to any court:
(1) To sell. exchange, or otherwise dispose of any
property, real, personal or mixed. wheresoever located,
4
EO 3~itTc
s...\~3-= i':J I :IN''-7t'< I ~ :0""
!06 Ii' I~L !L
8~:5T 656Ti~l/LI1J
131 ?~_\;/d
at any time held or acquired hereunder, at public or
private sale, for cash or on terms as may be determined
by the Trustees, without advertis~~ent, includinq the
right to lease for any term notwithstanding the period at:
the Trust, and to grant options, including an option for
a period beyond the duration of the Trust.
(2) To invest and reinvest all or any part of the
Trust Estate in any common or preferred stocks, shares of
investment trusts and investment companies, bonds.
debentures, mortgages, deeds of trust, mortgage
participations, notes, real estate, or other property the
Trustee, in the Trustee I s discretion, selects in the
manner that, under the circumstances then prevailing
(speCifically inClUding. but not limited to, the general
economic conditions and the anticipated needs of the
Trust and its beneficiaries), persons of skill, prudence,
and diligence, acting in a similar capacity and familiar
with those matters would use in the conduct of an
enterprise of similar character and similar aims, to
attain the Settlor's goals under this trust agreement.
(3) To retain for investment any property deposited
with the Trustees hereunder.
(4) To vote in pe~son or by proxy any corporate
stock or other security and to ag:c-ee to or take any other
action in regard to any reorqanization, merger,
consolidation, liquidation, bankruptcy or other procedure
or proceedings affecting any stock, bond, note or other
security held by this Trust.
(5) To use lawyers, real estate brokers,
accountants and any other agents, if suCh employment is
deemed necessary or desirable, and to pay reasonable
compensation for their services.
(6) To compromise. settle or adjust any claim or
demand by or against the Trust and to aqree to any
rescission or modification of any contact or agreement
affecting the Trust.
(7) To renew any indebtedness. as well as to borrow
money, and to secure the same by mortgaging, pledginq or
conveying any property of the Trust, inCludinq the power
to borrow frem the Trustees (in the Trustees' individaal
capacity) at a reasonable rate of interest.
(8) To retain any business interest transferred to
the trustee, as shareholde~. security holder. creditor.
5
51\:::=5 ~\}I::N\1~H.j ''''
!06!pEL IL
80:S! 666!/~~/L0
rt 38!;j,:j
partn&r or otherwise, for any period or time wh~tsoever,
even though the interest may constitute all or a large
portion of the crus t principal; to comply with the
provisions of any agreement restricting transfer of the
interest; to participate in the conduct of the related
business or rely upon others to do so, and to take or
deleqate to others discretionary power to take any action
with respect to its management and affairs which an
individual could take as outriqht owner of the business
or the business interest, inCluding the voting of stock
(by separate trust or otherwise reqardless of whether
that separate trust will extend for a term within or
beyond the term of the trust) and the determination of
all questions of pOlicy; to execute and amend partnership
aqreements; to participate in any incorporation,
reorqanization, merger, consolidation, sale of assets,
recapitalization, liquidation or dissolution of the
business, or any change in its nature, or in any buy.
sell, stock restriction. or stock redemption agreements;
to invest in additional stock or securities of, or make
secured, unsecured, or subordinated loans to. the
business with trust funds; to take all appropriate
actions to prevent identify, or respond to actual or
threatened viOlations of any environmental law or
regulation thereunder; . to elect or employ with
compensation. as directors. officers, employees, or
agents of the business, any persons, inCluding a trustee
of any trust held under this instrument, or any director,
officer, employee, or agent of a corporate trustee of
any trust held under this instrument, without adversely
affecting the compensation to whiCh that trustee would
otherwise be entitled; to rely upon reports of certified
public accountants as to the operations and financial
condition of the business. without independent
investigation; to deal With and act for the business in
any capacity (including in the case of a corporate
trustee any banking'or trust capacity and the loaninq of
money out of the trustee's own funds) and to be
compensated therefor; and to sellar liquidate the
business or any interest in the business.
(9) To register any stock, bond or other security-
in the name of a nominee. without the addition of words
indicating that such securi ty is held in a fiduciary
capacity, but accurate records shall be maintained
shOWing that the stock, bond or other security is a trust
asset and the Trustees shall be responsible for the acts
of the nominee.
6
SA~=S !~r8N~~I~ lei
[05 tPTZL!L
80:;[ S55t/~~/L0
(10) To merge this Trust with any other trust
created in my Will or otherwise. with similar provisions
and purposes and the same beneficiary or beneficiaries,
but only to the extent that the merger of the trusts will
not cause the imposition of gift tax or generation-
skipping tax, federal or otherwise.
(11) To set as~de as a separate trust. to be held
and administered upon the same terms as those governing
the remaining trust property, any interests in property,
for any reason, including but not limited to a concern
that such property could cause potential liability under
any federal, state, or local environmental law.
B. Whenever the Trustees are directed to distribute any trust
principal in fee simple to a person who is then under twenty-one
(21) years of age. the Trustees shall be authorized to hold such
property in trust for such person until he becomes twenty-one (21)
years of age, and in the meantime shall use such part of the income
and the principal of the trust as the Trustees may deem necessary
to provide for the proper support and education of such person in
the standard of living to which he has become accus~omed. If such
person should die before becoming twenty-one {21l years of aqe, the
proper~y then remaining in trust shall be distributed t.o the
personal representative of such person's estate.
C. In makinq distributions from the Trust to or for the
benefit of any minor or other person under a legal disability, the
Trustees need not require the appoin~ent of a quardian. but shall
be authorized to payor deliver the d1s~ribution to the custodian
of such person, to payor deliver the distribution to such person
without the intervention of a guardian, to payor deliver the
distribution to the legal guardian of such person if a guardian has
already been appointed. or to use the distribution for the benefit
of such person.
D. In the distribution of the Trust and any division into
separate trusts and shares, the Trustees shall be authorized to
make the distribution and divisicn in money or in kind or in both,
regardless of the basis for income tax purposes of any property
distributed or divided in kind, and the distribution and division
made and the values established by the Trustees shall. be binding
and conclusive on all persons taking hereunder. The Trustees may
in making such distribution or division allot undivided interests
in the same property to several trusts or shares.
E. If at any time after Settlors' death the total fair market
value of the assets of any trust established or to be established
hereunder is so small that the corporate Trustees' annual fee for
administering the trust would be equal to or less that the minimum
...
,
3t 3~l'jd
=Ac3S ~~I:N~NI~ ~dl
m61~12:L E
80:91 6661/2:2:/LG
annual fee set forth ln the Trustees' regularly published fee
schedule, then Che Trustees in their discretion shall be authorized
to terminate such trust or to decide not to establish such trust,
and in such event the property then held in or to be distributed to
such trust shall be distributed to the persons who are then or
would be entitled to the income of such trust. If the amount of
income to be received by sllch persons is to be detemined in the
discretion of the Trustees, then Che Trustees shal: distribute the
property among such of the persons to whom the True tees are
authorized to distribute income, and in such proportions, as the
Trustees in their discretion shall determine.
F. The Trustees shall be authorized to lend or borrow,
inClUding the right to lend to or borrow from the Settlors'
estate, at an adequate rate of interest and with adequate security
and upon such terms and conditions as the Trustees shall deem fair
and equitable.
G. The Trustees shall be authorized to sell or purchase, at
the fair market value as determined by the Trustees, any property
to or from Settlors' estate, the estate of Settlor's spouse, or any
trust created by Settlor or Settlor's spouse during life or by
will, even though the same person or corporation may be actinq as
executor of Settlor's estate or the estate Of Settlor's spouse or
as trustee of any other such trusts and as the Trustees of this
Trust.
H. The Trustees shall have discretion to determine whether
items should be charged or credited to income or principal or
allocated between income and principal as the Trustees may deem
equitable and fair under all the circumstances, including the power
to amortize or fail to amortize any part or all of any premium or
discount, to treat any part or all of the profit resultinq from the
maturity or sale of any asset, whether purchased at a premium or at
a discount, as income or principal or apportion the same between
income and principal, to apportion the sales price of any aSSet
between income and prirtcipal, to treat any dividend or other
distribution on any investment as income or principal or to
apportlon the same between income or principal, to charqe any
expense against income or principal or apportion the same, and to
provide or fail to provide a reasonable reserve aq~inst
depreciation or obsolescence on any asset subject to depreciation
or obsolescence. all as the Trustees may reasonably deem equitable
and just under all of the circumstances.
1. Tl:e Tn.lstees are hereby authorized and empowered to
purchase such insurance policie~ as they deem appropriate.
5.02. Votinq by Trustees.
under this Trust is vested in two
When the authority and power
(2) or more Trustees or Ce-
B
C'T "::t'1M'.-l
c,'\~~c -'uT:-JNt1'-,T ~ -',..,:
T'-11=. T.tlT.?:J TI
Rt:1 :c;T F,E;f. T/z:ZIL0
Trustees, the authorlty and power under this Trust or granted by
law shall be vested ir., and exercised by, each of the Trustees
individually or all of t.he Trustees jointly, such that each
Tr~stees may act individually, or the trustees may act jointly, in
the administration or under the terms of the Trust agreement.
5.03 Trustees Power to Deal with Environmental Hazards.
The Trustees shall have the power to use and expend the trust
income and principal to (1) conduct enviroI"anental assessmen::.s,
audit.s, and site monitoring to determine compliance with any
environmental law or regulation t.hereunder; (iil take all
appropriate remedial action to contain, clean up or remove any
environmental hazard including a spill, release, discharge or
contamination, either on its own accord or in response to an actual
or threatened viOlation of any environmental law or requlation
thereunder; (iii) institute legal proceedings concerning
environmental hazards or contest or settle legal proceedinqs
brought by any local, state, or federal agency concerned with
environmental compliance, or by a private litigant; (iv) comply
with any local, state or federal agency order or court order
directing an assessment, abatement or cleanup of any environmental
hazards; and (v) employ agents. consultants and legal counsel to
assist or perfor.m the above undertakinqs or actions. Any expenses
incurred by the trustees under this paragraph may be charqed
against income or principal as .the trustees shall dete,rmine.
ARTICLB VI. SPlmDTHRIl"T PROVISION
6.01. General Provision. No beneficiary shall have the
power to anticipate. encumber or transfer his interest in the Trust
Estate in any manner other than by the valid exercise of a Power of
Appointment. No part of the Trust Estate shall be liable for or
charqed with any debts, contacts, liabilities or torts of a
beneficiary or subject to seizure or other process by any creditor
of a benef iciary. i
ARTICLE VII. CONSTRUCTION OF TaUST
1.01. Choice of Law. This Trust shall be administered and
interpreted in accordance with the laws of the COImlOnwealth of
Pennsylvania.
7.0J. Cede. Unless otherwise stated, all references in
this Trust to section and chapter numbers are to those of the
Internal Revenue Code of 1986, as amended, or corresponding
provisions of any subsequent federal tax laws applicable to this
Trust.
7.03. Other Terms. ITnless the context otherwise requires,
the use of one or more genders in the text includes all other
9
-oT ~l:'~.-I
C;/~~C:C; !\7I::jt~'Q'NI= ~d-
r06TPTUIL
80:~T 6661/c~/L0
qenders, and the use of either the sinaular or the olural in the
text includes both the singular and the plural. .
7.04. Captions. The captions set forth in this Agreement
at the beginning of the various divisions hereof are for
convenience of reference only and shall not be deemed to define or
limit the provisions hereof or to affect in any way tt.eir
construction and application.
7.05. Situs of Trust. The Trust shall have its legal
situs in CUmberland County, Pennsylvania.
ARTICLE VIII.
COMPENSATION OP TRUSTEES AND
APPOINTMENT OP SUCCESSOR TRUSTEES
8.01. Compensation. The Trustees shall receive as their
compensation for the services performed hereunder that sum of
lIlOney, based on an hourly charge or percentage rate, which thE!
Trustees normally and customarily charge for performing similar
services during the time which they perform these services.
8.02. Removal of Trustees. Settlors. or the survivor of
them, may remove the Trustees, or any of them, at any time or
times, with or without cause, upon thirty (30) days' written notice
9iven to the current Trustees.. Upon the death of both Settlors, a
majority of the current income beneficiaries may remove the
Trustees, or any of them, at any time or times. with or without
cause, upon thirty (30) days' written notice given to the Trustees.
upon the removal of the Trustees, a successor Trustees shall be
appointed in accordance with the terms set forth in Paraqraph 8.03.
8.03. ADoointment of Successor Trustee. The Trustees, or
any of them, may resign at any time upon thirty (30) days' written
notice given to the Settlors, or the survivor of them, or in ~he
event of the death of both Settlors, upon thirty (3D) days' written
notice given to the current ir.come beneficia~1 or beneficiaries
(including a beneficiary's natural or legal guardian or legal
representative), hereunder. Upon the death, resignation, removal
or incapacity of both of the Trustees, then RONALD Y. BYLER shall
become the successor trustee. Upon the death, resignation, r8DlOval
or incapacity Of RONALD Y. BYLER. then additional successor
trustees may be appointed by the Settlors during Settlors'
lifetimes, or, after Settlors' deaths, by a majority of the current
income beneficiaries. Any successor trustee shall be a financiallY
sound and competent corporate trustee. Any successor trustee t..~us
appointed, or, if the Trustees shall merqe with or be consolidated
with another corporate fiduciary, then such corporate fiduciary,
shall succeed to all the duties and to all the powers, inCluding
discre~ionary powers, herein granted ~o the Trustees.
10
<;! ::::~"'"
sr'\~~s i'\118N\:7!\I..::i Icf'-:
106 !prU!L
80:91 666!/o"/L0
8.04 Exoneration of Trustee. No Trustee shall be liable
for any loss or depreciation in value sustained by the Tr~st as a
result of the Trustees retaining any property upon which there is
later discovered to by hazardous materials or substances requiring
remedial action pursuant to any federal, state. or local
environmental law, unless the Trustees contributed to the lOSS or
depreciation in value through willful default, willful misconduct,
or gross negligence.
8.05 Indemnification of Trustees ooon Distribution.
Notwithstanding any contrary provision in this Trust Agreement, the
Tnlstees may withhold a distribution to a beneficiary until
receiving from the beneficiary an indemnification an agreement in
which the beneficiary agrees to indemnify the Trustees against any
claims filed against the Trustees as an "owner" or "operator" under
the COmprehensive Environmental Response. Compensation and
Liability Act of 1980, as from time to time amended. or any
regulation thereunder.
ARTICLE IX. PERPETUITIES CLAUSB
9.01. General Provision. Notwi ths tanding anything to the
contrary in this Trust, each disposition I have made here. leqal or
equitable, to the extent it can be referred in its postponement of
becoming a vested interest to a duration measured by some life or
lives in being at the time of. my death is definitely to vest in
interest. althouqh not necessarily in possession, not later that
twenty-one (21) years after SUCh lives (and any period of gestation
involved): or, to the extent it cannot be referred in any such
postponement to Such lives, is to so vest not later than twentj'-one
(21) years from the time of my death.
AJl.TICLE X.
ACQUISITION OF tllIlITBD STATES TREASURY BOmJS
!LIGIBLE FOR TAX PAnIEl\'T; PAYMENT 01' TAXBS, PtlNERAL
8XPENSBS, AND EXPENSBS 01' ADMINISTRATION
10.01. Acaui.ition of Bonds. .The Trustees may, at any
time, without the prior approval or direction of the Settlors and
whether or not the Settlors are able to manage their own affairs.
acquire United States Treasu~z Bonds sellinq at a discount, ~hich
bonds are redeemable at their par value plus accrued interest
thereon for the purposes of applying the proceeds to the payment of
the United States estate tax on the Settlors' estate; and the
Trustees may borrow from any lender, including itself, with or
without security, to so acquire these bonds.
10.02,
Rec1emtltion.
Bonds which
payment of United States Bltate Tax bv Bond
The Settlers direct that any united States Treasury
may be redeemed at their par value plus accrued
11
9I =Sl;1o'
S^~~S f~I:N~NI~ ~d~
W6!~!U !!
80 :,;! S66 U~;::/L0
intarest thereon for the purpose of applying the proceeds to the
payment 0: the united States estate tax imposed on the Settlors'
estates, and which are held by the Trustees, shall, to the extent
of the amount determined to be required for payment of the estate
tax, be distributed to the legal representative of the Settlors'
estates to be used by the legal representative ahead of any other
assets and to the fullest extent possible to pay the estate tax.
10.03. Payment of Death Taxes and Other Sltate Settlement
costs. After the Trustees have complied with paragraph 10.02,
above, and ascertained from the legal representative that all such
bonds have been redeemed in payment of the United States estate
tax, the Trustees shall also ascertain from the legal
representative whether the legal. repres~tatiye has sufficient
assets to pay the remaining l.egacy, succession, inheritance,
transfer, estate and other death taxes or duties (except the
additional estate tax imposed by Section 2032(c), or corresponding
provisions of the Internal Revenue Code of 1986 applicable to the
Settlors' estates and imposinq the tax) levied or assessed against
the Settlors' estates (including all interest and penalties
thereon), all of which taxes. interest and penalties are hereafter
referred to as the death taxes, interest and penalties. If the
legal representative advises the Tr~stees that insufficient funds
exist to pay all the death taxes. interest and penalties, the
Trustees Shall then pay to the l.eqal representative from the trust
property, an amount equal to ,'all the death taxes, interest and
penalties in excess of the funds available to the legal
representative for this purposes. which payments are to be made
without apportionment. In ~king the payments. the Trustees shall
use only those assets or their proceeds which are includable in the
Settlors' gross estates for purposes of the United States estate
tax and shall not impair the marital portion without first
exhausting the entire non-marital. portior..
If the Executors of the Settlors' Estates, in such Executor's
sole discretion, shal.l determine that appropriate assets' of
Settl.ors' estates are no~ available in sufficient amount to pay (1)
the Settlors' funeral expenses, and (2) expenses of administering
the Settlors' estates, the Trustees shall, upon the request of the
Exec"Jtor of theSettlors' estates. contribute from the principal of
the trust estate the amount of such deficiency; and in connection
with any such action the Trustees shall rely upon the written
statement of the Executor of the Settlors I esta tes as to the
validity and correctness of the amounts of any such expenses, and
shall furnish funds to such Executor so as to enable such Executor
to discharge the same, or to discharge any part of all thereof
itself by makinq payment: directly to the person entitled or
claiming to be entitled to receive payment thereof. NO
consideration need be required by the Trustees from the Executor of
Settlors' estates for any disbursement made by the Trustees
12
I r ;'t:':.l;1,..'
R~~3S :~r8~~Nr~ ~~,
!V',s It' rZL !L
Sg:qL ~Sbt;lZjLg
pursuant hereto, nor shall there be any obligation upon !Such
Executor to repay to the Trustees any of the funds disbursed by it
hereunder, and all amounts disbursed by the Trustees pursuant to
tha authority hereby conferred upon it sba~~ be disbursed without
any riqht in or duty upon the Trustees to seek or obtain
contribution qr . reimbursement from any person or property on
account of such payment. The Trustees shall not be responsible for
the application of any funds delivered by it to the Executor of the
Settlors' estates pursuant to the authority herein granted, nor
shall the Trustees be subject to liability to any beneficiary
hereunder on account of any payment made by it pursuant to the
provisions hereof.
L~ WITNESS WHERBOF, the Settlors and Trustees have hereunto
set their hands and seals as of the day and year first above
written.
WI'l'NBSS:
~"-~~' , ~ f.:i~;;,;t. "BALI
ROB T A. BYLEr.-
, /
Yl7 . _~Go-nc'€n ^ 1":1 L,~ (SUL)
I'RANCI!lS A. BYLI!1l., SET'"@,a
On this 31st day of October, 1997, the above-named, FRANCES A.
LI!1l., in our presence, and being unable to sign her name hereto
because of multiple sclerosis, who in our presence and unassisted,
made her mark in the space provided between names. and we, in the
presence of the above-named FRANCBS A. BYLER, and in the presence
of each other, at the request of her, have subscribed our names as
witnesses.
~ ~~Cl~
Witness'S Sig ature
c-S1'l~~ ~~ (~<i~<?(la
wi tness' 5 Name ( rint) _
~ .
13
S! 35'Vd
S,f)C3S I~I::I'ilJNI.:i ,o::;i
!136 !t>EL TL
80:.t 666t/lllL13
COMMONWEALTH OF PENNSYLVANIA
55:
COUNTY OF CUMBERLAND :
On this, the ~daY Of'--), tJf~-JU. .ie1l...J.397, before me, a
Notary Public. the undersigned officer, personally appeared, IOSAN
~. CAHDISLLO, known to me or satisfactorily proven to be a membar
of the bar of the hiqhest court of Pennsylvania, and certified that
she was personally present: when the foreqoing instrument; was signed
by RClBBRT A. EYLElt and P!tANC28 A. BYLER made her mark.
IN WITNESS WHEREOF,
and official seal.
'-
'.-1 (.(.' J
Expires:
lIIotarial Seal I
Janll C. -... Nclary Public I
~. &011I. Cumberland CQ\Jn
My CO",lI"UiOII Expif..Il.Ql1I1~, 19~.
~_.~ar1Ia"""""''''''oI~''':'''
The foregoing Trust Agreement was delivered, and is hereby
accepted, at Mechan1csburq, pennsylvania, on October 31, 1997.
WITNESS:
~,~ ,,~t4L "EW
'---- ROBERT . EYLER. -TROSTEB
~ X'
, ;\ ~
. ,. (t" ~ . , SEAL)
PRANCES A. EYLER. CO- STE l
6! ?~tld
~^o3S :~I8N~NI~ ~dr
"J6 n t~L tL
813:91 666,!~r.;/L0
" ~
SCHEDULE "A'
SCHEDULE
REFERRED TO IN THE ANNEXED
TRUST AGRBEMENT
DATED OCTOBER 31. 1997
FROM ROBERT A. EYLER AND FRANCES A_ BYLER,
SBTTLORS
TO ROBERT A. BYLER AND FRANCES A. EYLER.
CO-TRUSTEES
PROPERTY DESCRIPTION:
ee: 39\10
T06THUTL
S^~3S :~IJN~~I~ idi
/
,
/.
,
,
, ~~;..
\J
80:S! 666!/C:C:/L0
III
, 5-,;>.-~' 2.....'
James M. Lane Fhlt:o"l.al'r:'..nr",,,,,,,Je',r,1o '
:)-ii-
2250 Millennium Way, Suite 100 . Enola, Pennsylvania 17025 . 717-214-1900 . Toll Free 877-999-1919
Fax 717-214-1901 . Web Site www.lpl.comljames.lane
FINANCIAL
SERVICES
May 3, 2002
Ms. Heather Royer, Attorney
Smigel, Anderson and Sacks
Fax: 234-3611
Dear Ms. Royer;
At your direction I am providing the value of the Eyer Family Trust accounts held by
LPL Financial Services as of March 28,2001. The values for the stock assets are the
average of the high and low for the day of March 28, 2001. If you have any questions
concerning this information please contact me at 717-214- [900.
Asset Account 2861-9508
Checking Account 2861-9595
TransAMerica Annuity 7836725
Total:
$383,892.50
-0-
$141,967.00
$525,859.50
Sincerely,
/1~W~kr
Katherine Wending
Securities Sold Through Linsco/Private Ledger Member NASO/SIPC
!9 39\1d
S^~3S l~I8N~NI3 ldl
!96 !1>!z:L U
55:89 ~e9~/Ee/59
on N 0') ~ '<l' '" C'j 0 ~
!:J 00 0'1 <'1 N 00 1;"\ 0
t- \0 N \0 '<t
'<l' '<l' Irl 00 <'1 \0
..... r- <'1 ~ ..... 0 <'1
~ \I) -I ~ - -
\I) N t- O 0'1
..... ..... <'1 .- ......
0' .- 00 N \0 - N '<t ""'
- .... \I) 00 a .- 0 <'1 -
M 00 ~ r-: od 0'1 o.-i .....
~I \0 '" t- N N - '<t
Irl ""' .... 0'1 - .... \I) N '"
t- 1.0 ~ - 00 0'1 0- <'1 a;
~I 0 ~ ~ \0 ..0 od N ""'
1.0 '" t- N N -
~!
<'1
~
<'1
1.0
0'1
......
0;
'"
-
'"
'"
"""
~
a;
r-
-
""'
0'1
N
co
N
a;
N
0-
~
<'1
......
0\
0')
'"
<'1
."
r--
M
....
~
;:J
o
'"
N
o
o
N
1.0
00
N
o
00
'<t
o
~
o
Irl
.....
N
~
.....
o
~
o
o
'<t
... ~
~ g
~ '" ]
" <> U;Ej
U l;j ~~ oS ~.s'il
~ ~ '-'
::i!l =: "0 OJ .~ 13 ..!:i
s:l .n .~ " ! " <>
-:9 ~ " bO U .5 t:r::lI'l .~
" .n .~ .~ '"
11 00 '" "g. i ~ " " ~
0 .1: 'OJ ~J:~ -
~ ii:i ~ lZl U r...> t: E-< ?<
-
ii5 ~ - N ""' " .n ..0 ~ .0 0;
,
00
o
O("l
0\
I
....
\Cl
~
~
o
<>
<>
..
.9
't:I
-
"
-"l
~
'"
""
J
~
>
00
....
r-:
\0
f::
O("l
~I
t-
...
0\
I
N
o
.:;
o
-
\Cl
~
...:l
~
~
~
Sio
'~ ~
~~
8t:l
li:l
>~
I~ ~
&lrll
....
N
on
r-:
o
N
0\
'"
\Cl
on
.:;
.....
'"
'"
00
N
....
t-
'"
~
~
rIlO
~~
:t .s
::!l ~
't:I 13
1~
P'1
N
N
"1
on
00
'"
...
...,
00
-
N
-
0\
...
0\
~
00
N
<
rIl...l
~u
... Cl
3tx.
Jl .€
....!::i
.. -
.;:: ;:l
,gU
e~
"'"'
...,
on
\0
0\
t-
N
00
-
0\
'"
......
~
0\
...
-
N
-
~
~
o
::!l
~
~
v
-
o
N
00
\0
rIlc:l
Q...:l
~U
~~
~.P
~ :.;
'+3 ;:l
.g]
e
p...
-<i
o
O("l
N
0'1
N
...,
00
...,
~
<>
al
.S
::sl
"
,<;1
il
'"
'"
<
.-
iii
'+-<
o
~
~
TransAmerlca Annuity
SUB ACCOUNT # OF UNITS UNIT VLAUE VALUE
1. A VP Premier Growth 1872.18 13.0987 24523.1
2. MFS VIT Growth wlIneome 2637.43 10.7901 28458.2
3. MSDW UP High Yield 3047.75 9.96734 30378
4. Alger Mer Ine & Growth 2046.11 15.2763 31257.1
5. Janus Aspen Worldwide Growth 1917.07 14.2668 27350.4
Total: 141967.00
Register of Wills of c~rND County, Pennsylvania
INVENTORY
Estate of FRANCES A. EYLII2 No.,~/ - L'-~ -tj ~
also known as Date of Death 03-28-O1
Deceased Social Security No. 184-12-3964
Personal Represe ntativelsl of the shove Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of sad Decedent, that
the valuation plat etl opposite each item of said Inventory represents its fair value as of the date of [he Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
a[ [he end of this inventory. I/We verify that [he statements made in this Inventory are true and correct I/We understand that
false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to uns worn falsdication to
au thonues.
Name of
anorney: Heather D. Royer, Esquire
LD. Nn.: 76327
Address: 4431 North Front Street
Harri ah rrn PA _171 7 (1
telephone: (717) 234-2401
Description
Personal Raprnsente[ive:
Ronald Y. Eyler
286 Beacon Dr., Harrisburg, PA 17112
Dated ____ ~_~ ~~_._.
Pre-need and Individual Funeral Trust Agreement with
Parthemore Funeral Home
The Eyler Fatgily Trust
(Attach Additiunal Sheets rf necessary)
Value
7,873.00
525,860.00
Total: 533, 733.00
NOTE the Memorandum or real estate outside [he Common.veal[li of Yennsvlvania may. at [he elecM1on of the peieonal ~eure>enlauvc' mulutle
the value of aeeh item. but such /ipures snourd tie[ be euended into [he [n tel or the Invento rv
Rb!-a
COMMONWEALTH OF PENNSYLVANIA
DEPgRTMENT OF REVENUE REV-7162 EXI11-96)
~ BUPEAU OF INDIVIDUAL TAXES
DEPT. 280601
HAH~ii188URG, PA 1 71 2 6-0 601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 001244
DUPLICATE
ROYER HEATHER D
4431 NORTH FRONT ST
HARRISBURG, PA 17110
ACN
ASSESSMENT AMOUNT
CONTROL
_______ fola NUMBER
101 ~ 524,215.81
REMARKS:
CHECK#794
SEAL
TOTAL AMOUNT PAID:
524,215.81
INITIALS: JA
RECEIVED BY: MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
%urv- s~ A~-e- GlJla ~~F~ ~Or/~ ~'~ /~y7
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE REV-1162 EX~17-96)
BL'9EAU OF INpIVIDUAL TAXES
oer~T. zgosot
HAAIiIBBURG, PA V t2g-O60t
RECEIVED FROM: PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 001244
ROYER HEATHER D
4431 NORTH FRONT ST
HARRISBURG, PA 17110
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
raid
TOTAL AMOUNT PAID:
REMARKS:
CHECK# 794
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
524,215.81
MARY C. LEWIS
REGISTER OF WILLS
~~~ -~ CU 1~Y5~ '°~3
COMMONWEALTH OF PENNSYLVANIA
oE.~RTMENT OF REVENUE REV-1162 EXIT i-961
~ BUREAU OF INDIVIDUAL TAXES
DE/T. 280601
HARRISBURG, PA 1)128-0601
RECEIVED FROM: PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001247
ROYER HEATHER D
4431 NORTH FRONT ST
HARRISBURG, PA 17110
ACN
ASSESSMENT AMOUNT
CONTROL
___-__ ,o,d NUMBER
TOTAL AMOUNT PAID:
REMARKS:
CHECK#794
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
524,215.81
MARY C. LEWIS
REGISTER OF WILLS
UG//J SEA Ln /~ y y .gyp
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX OIVISIGN
DEPT. 280601
HARRISBURG. PA 17128-0601
HEATHER D ROYER ESQ
SMIGEL ETAL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLDWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
NEY-154) EN NFp 1n-Ob
4431 N FRONT ST
HBG Pq~17110
CUT ALONG THIS
REV-1547 ez nc
ESTATE OF EYLER
ALLOWANCE OF
FRANCES A
FOR- YOUR RECORDS ~
:TiONS AND ASS
N0. 21 02-D531
TAX RETURN HAS: (X) ACCEPTED AS FILED
APPRAISED VALUE OF RETURN BASED ON:
1. Real Estate [schedule A) ORIGINAL RETURN
2. Stocks and Bonds (Schedule B]
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/No{es Receivable (Schedule D]
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
b. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9
. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 8,148 .00
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11.
Total Deductions (10) 958 00
12. Net Value of Tax Return (11) _ 9.106 OD
13. Charitable/Governmental Bequests) Non-elected 9113 Trusts (Sched
l
J 524,627 :
00
14.
Net Value of Esta{e Subject to Tax u
e
) (13) 0
0
NOTE:
if an assessment was issued previously, Tines
r
fl
14
15 (lA) 524,627 .00
e
ect figures that include the total of
ALL ,
antlior
returns 16, 17, 18 and 19 will
ASSESSMENT OF TAX: assess ed to tla te.
15. Anount of Line 14 at Spousal rate f15) .00 00
16.
17
Anount of Line 14 taxable at Lineal/Class A rats
(16)
524,627.00 X
_
X 045
2 .00
. Anount of Lino 14 at Sibling rate =
18.
Anount of Line 14 taxable at Collateral/Glass B rate n7)
(18) .00
00 X 12
15
19. Principal Tax Due . X ~ ~
iAX~~R~ Fu~TS• (19)= 23,608 _22
_) ~ AMOUNT PAID
BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-04-2002 TOTAL TAX CREDIT
23,608.22
BALANCE OF TAX DUE .00
INTEREST AND PEN. 6.15
TOTAL DUE 6.15
N IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF T07AL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.]
NE
DATE 07-15-2002
ESTATE OF EYLER FRANCES A
DATE OF DEATH 03-28-2001
FILE NUMBER 21 02-0531
COUNTY CUMBERLAND
ACN 101
Anount Renit{ed
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
-eS,MENT OF TAX
ACN 101
( ) CHANGED
DATE 07-15-2002
(1) .00 NOTE: To insure Droper
(2) .00 credit to your account,
(3) .00 submit the upper portion
(4) .00 of this Porn with your
(5) 7.873 00 tax payment.
(b) .00
n) 525.860 00
(a) 533,733.00