HomeMy WebLinkAbout09-08-14 1505611185
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 21 14 0098
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01242014 10141953
Decedent's Last Name Suffix Decedent's First Name M 1
INGRAM JUDITH A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required
death after 12-12-82)
❑ 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule 0)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DAVID M - WATTS, JR . , ESQ • 717-237-5344
REGISV gj^ydILLS USE ONLY rn
W '� IJTt2 G_D O
First Line of Address y rO— —� --i O
- m T1 rn
P . 0 • BOX 1166 C
Second Line of Address
'rl
1 +
City or Post Office State ZIP Cade DATE FILED
1 + O O
HARRISBURG PA 17101 N rn
Correspondent's e-mail address: DWATTS@MWN • COM
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the personal representative is based on all Information of which prepamr has any knowledge.
SIGNXATAURE � —;-[/ ONRESPON W BR FILING RETURN 9-5 TE ICai v0w
`4
ADDRE
657 HARMONY CASTLE ROAD, PHILLIPSBURG, NJ 08865
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
MCNEES WALLACE 8 NURICK LLC, BY :
ADDRESS
100 PINE ST. , P . O . BOX 1166, HARRISBURG, PA 17101
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611185 OM46473.000 1505611185
b� �
1505611285
REV-1500 EX IF I)
Decedent's Social Security Number
Decedent'sName TNGRAM JUDITH A
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 241,901 . 00
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2, 1,436,694 . 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . , , . 3, 0 - 00
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . q 0 • 00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . , , . 5. 6791044 • 00
6. Jointly Owned Property(Schedule F) E Separate Billing Requested . , , , 6. 0. 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . 7. 965,670 . 00
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 6 3,3231 309 • 00
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 150,450 . 00
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . , 10. 15,007• 00
11, Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11 165 1 457•00
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12 3,157,852 • 00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13, 0 • 00
14. Net Value Subject to Tax(Line 12 minus Line 13) . 14. 3,157,852 • 00
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.o IL 0 . 00 15. 0 .00
16. Amount of Line 14 taxable
at lineal rate x.0 t15 21757,852 . 00 16. 124 ,103 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 400,000 . 00 18. 60,000 . 00
19. TAXDUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 184 ,103 . 00
20, FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505611285 1505611285 J
OM4648 3.000
REV-1500 Ex(FI) Page 3 File Number
Decedent's Complete Address: 21 14 0098
DECEDENTS NAME
STREET ADDRESS
CITY STATE ZIP
P
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 184,103- 00
2. Credits/Payments
A.Prior Payments 172,425 - 00
B.Discount 9,075-00
Total Credits(A+B) (2) 1811500.00
3. Interest
(3) n.n n
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
FIII In box on Page 2,Line 20 to request a refund. (4) 0.00
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 21603 - 00
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "V IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or Income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . ❑8
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, 1982,did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
3. Did decedent own an"in trust for'or payable-upon-death bank account or security at his or her death? . ❑ FXI
4. Did decedent own an Individual retirement account,annuity,or other non-probate property,which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Far dates of death on or alter 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 dales 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)If)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate Imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)).
• The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries Is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)I.
• 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.
CM4671 2.000
REV-1502 EX•(12-12)
pennsylvania SCHEDULE A
e AR PAW OF REVENUE
N1ERrtM TAXREIVRN REAL ESTATE
PEa�EMOEGEDEM
ESTATE OF: FILE NUMBER:
Judith A. Ingram 21 14 0098
All real property owned solely or as a tenant In common must be reported at fair market value.Fair market value Is defined as the price at which property
would be exchanged between a willing buyer and a willing seller,neither being competed to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is foinllyowned with right of survivorshlp must be disclosed on Schedule F.
Attach a copy of the settlement shoe!If the property has been add.
ITEM Include a copy of the deed showing decedent's Interest Howned as tenant In common. VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Real Estate known as 322 Winter Circle, Upper Allen
Township, Cumberland County, Mechanicsburg, PA
assessed value 206,901
Assessed Value $ 213,300.00
CLR .97
2 Building lot known as 394 Alison Avenue, Mechanicsburg,
PA ® sale price 35,000
TOTAL (Also enter on Line 1,Recapitulation.) $ 241,901
2w46e5 2.00 If more space is needed,use additional sheets of paper of the same size.
REV-1503E%4(611)
pennsylvania SCHEDULE B
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Judith A Ingram 21 14 0098
All property Jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2,009.239 Shares
PPL Corporation 60,518
2 569.803 Shares
DWS International Fund-S 27,789
Held in Deutsche Asset & Wealth Management Account
3 20,000 Par
Various U.S. Savings Bond Series EE 10,000
Interest accrued to 1/24/2014 22,544
4 2,183.56 Shares
Fidelity international Bond Fund 23,801
held in Fideliy Investment Account #2BC444391
5 671.746 Shares
Fidelity Magellan 60,686
held in Fideliy Investment Account #2BC444391
6 6,139.145 Shares
Vanguard Fixed Income Secs Fd Hiyld Corp Adm Mutual Fund
(As Quoted By Nasdaq)
CUSIP: 922031760 37,142
Dividend accrued on 1/24/2014 144
7 Vanguard Pa Tax Free Fd Long Tax Adm Mutual Fund (As
Quoted By Nasdaq)
CUSIP: 922041,302 542,667
Interest accrued to 1/24/2014 1,419
8 675.638 Shares
Vanguard Index Fds Extn Mkt Admir Mutual Fund (As Quoted
By Nasdaq)
CUSIP: VEXAX 41,741
9 4,406.313 Shares
Vanguard Trustees Equity Fd Intl Value Fd Mutual Fund
(As Quoted By Nasdaq)
CUSIP: 921939203 158,804
Total from continuation schedules 449,439
TOTAL (Also enter on Line 2,Recapitulation) $ 1,436,694
2W+888 2000 If more space is needed.insert additional sheets of the same size
Estate of: Judith A. Ingram 21 14 0098
Schedule B (Page 2)
Item Value at Date
No. Description of Death
10 7,765.182 Shares
Vanguard Index Fds Tot Stkidx Adm Mutual Fund (As Quoted
By Nasdaq)
CUSIP: 922908728 352,617
11 992.697 Shares
Rowe T Price Intl Fds Inc Intl Discovery Mutual Fund (As
Quoted By Nasdaq)
CUSIP: 77956H302 54,698
12 1,225.593 Shares
Dreyfus Disciplined Stock Fund 42,124
held in Account #0728-0616542930
Total (Carry forward to main schedule) 449,439
REV-1508 EX.(08-12)
pennsylvania SCHEDULE E
OEPA ENT OF REVENUE CASH, BANK DEPOSITS & MISC.
REEloENFOEc ENiruaN PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Judith A. Ingram 2114 0098
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
7. 2012 Toyota Prius V 20,000
2 Fidelity Investment IRA Account #2BC44405 62,685
Beneficiary:
Estate of Judith A. Ingram -
3 Members 1st Federal Credit Union Savings Account
#463007-00 5
4 Members lst Federal Credit Union Checking Account
#463007-11 118,880
Interest accrued to 1/24/2014 4
5 Health Management, refund 100
6 Adjustments at Settlement of 394 Alison Avenue,
Mechanicsburg, PA
School Taxes $ 443.13 443
7 Vanguard Pennsylvania Tax-Exempt Money Market Fund 476,467
8 Refunds deposited into checking account 460
TOTAL(Also enter on line 5,Recapitulation) $ 679,044
2W4eA0 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(0809) SCHEDULE G
pennsylvan is
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Judith A. Ingram 21 14 0098
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM �TE..EOFTETw 1.EE.7aBEREAMo HPTODecaoearAND DATE OF DEATH %OF DEWS EXCLUSION TAXABLE
NUMBE TEpTEOFIWNEFEa ATTACHACOFY OFTREDEEDFORREAL ESTATE VALUE OF ASSET INTEREST (FAPFUCABLEI VALUE
1. Vanguard Variable Annuity
Contact #700012284 24,748 100.0000 0 24,748
Beneficiaries:
Charles Judson Foster, Son
Darnell James Foster, Son
2 Vanguard Traditional IRA 404,233 100.0000 0 404,233
Beneficiary:
Judith A. Ingram Trust under
Will
3 Vanguard 403 (b)7 Account
#09862672680 400,689 100.0000 0 400,689
Beneficiary:
Judith A. Ingram Trust under
Will
4 Vanguard 403 (b)7 Account
#09892672729 135,835 100.0000 0 135,835
Beneficiary:
Judith A. Ingram Trust under
Will
Interest accrued to 1/24/2014 165 100.0000 165
TOTAL(Also enter on line 7,Recapitulation)$ 965,670
If more spaces needed,use additional sheets of paper of the same size.
9W46AF 2 000
REV-1511 EXa 108-137
pennsylvania SCHEDULE H
DEPARMPMOP REVENUE FUNERAL EXPENSES AND
NHEWrPNCE rAX RETURN ADMINISTRATIVE COSTS
RESIDEM DECEDENT
ESTATE OF FILE NUMBER
Judith A. Ingram 21 14 0098
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Michelle Huth
reimbursement for funeral luncheon 1,635
Total from continuation schedules . . . . . . . . . 1,464
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 57,900
Name(s)of Personal Representative(s) Elizabeth A Crouse
Street Address 657 Harmony Castle Road
City Phillipsburg State NJ ZIP 08865
Years)Commission Paid:2014
2. Attorney Fees: 73,000
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) 3,500
Claimant Darnell J Foster
Street Address 322 Wister Circle
City Mechanicsburg State PA ZIP
Relationship of Claimant to Decedent SON
4. Probate Fees:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 McNees Wallace & Nurick LLC
Cost to file tax returns and photocopy expenses 85
Total from continuation schedules . . . . . . . . . 12,866
TOTAL(Also enter on Line 9,Recapitulation) $ 150,450
3W40AG 2.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: Judith A. Ingram 21 14 0098
Schedule H Part 1 (Page 2)
Item
No. Description Amount
2 Brian W. Rice
Organist 100
3 Auer Cremations Services of PA, Inc.
Funeral Expense 344
4 Camp Hill United Methodist Church
cost of Columbarium 1,020
Total (Carry forward to main schedule) 1,464
Estate of: Judith A. Ingram 21 14 0098
Schedule H Part 7 (Page 2)
2 Cumberland County Register of Wills
Cost to file First and Final Accounting 1,200
3 McNees Wallace & Nurick LLC
Probate Fees, Legal Advertising and miscellaneous
expenses 2,192
4 Michelle Huth
Reimbursement for funeral expenses and phone calls 506
5 Real Estate Expenes for Lot:
Commission $1,000.00
Research 15.00
Deed Prep. 150.00
Notary Fee 20.00
Tax Cert. 10.00
Transfer Tax 350.00
Record POA 38.00
Shed removal 75.00
County Taxes 20.33 1,678
6 PNC Bank
Check printing fee 18
7 Members 1st Federal Credit Union
Withdrawal Fee 4
8 Barbara Sumple-Sullivan, Esquire
Legal services rendered for custody matters 6,218
9 Cumberland County Register of Wills
Additional Fees for Letters 1,050
Total (Carry forward to main schedule) 12,866
REV-1512 EX-(12.12)
pennsylvania SCHEDULE I
MPNmlFM OF REVENUE DEBTS OF DECEDENT,
NNEtUTMCE TN(RETURN MORTGAGE LIABILITIES & LIENS
WSO OKEDEW
ESTATE OF FILE NUMBER
Judith A. Ingram 21 14 0098
Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,Including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Chase Card Services
balance due on Visa Credit Card 1,336
2 East Pennaboro Ambulance Service Inc.
Medical services rendered 162
3 Hospice of Central PA
Medical services rendered 3,750
4 Harrisburg Pharmacy
Medical expense 45
5 Dennis Zerbe, Tax Collector
Real Estate Taxes 877
6 Albert Pharmacy Service
Medical expense 38
7 Verizon
Fios service 300
8 United Water
Water Service 54
9 PPL Electric Utilities
Electric service 239
10 Carlisle Regional Medical Center
Medical services rendered 100
11 Carlisle HMA Physican Mangem
Medical services rendered 20
12 Home Instead Senior Care
Medical services rendered 382
13 U.S. Treasury
2013 Personal Income Tax due 4,200
14 PA Department of Revenue
2013 Personal Income Tax due 2,100
Total from continuation schedules 1,404
TOTAL(Also enter on Line 10,Recapitulation) $ 15,007
2W46M 2.000 If more space is needed,insert additional sheets of the same size.
Estate of: Judith A. Ingram 21 14 0098
Schedule I (Page 2)
Item
No. Description Amount
15 Outstanding Checks:
Members 1st Federal Credit Union
Check No. 280 $ 500.00
Verizon 368.34
Upper Allen Twp. 112.00
Check No. 277 423.96 1,404
Total (Carry forward to main schedule) 1,404
REV-1513 EX-( SCHEDULE J
Pennnsns ylvania
DFPA ENTOFREVENUE BENEFICIARIES
INHERTFANCE TAX RETURN
RFSIDENTDECEOENT
ESTATE OF: FILE NUMBER:
Judith A. Ingram 2114 0098
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE
1 TAXABLE DISTRIBUTIONS(Include wirighl spousal distributions and transfers under
Sec.9116(a)(1.2).)
1. Charles J. Foster
Vanguard Variable Annuity Contact
#700012284
Inventory Value: 12,374 Son 12,374
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.CKARRABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0
sW46AI 2.000 If more space Is needed,use additional sheets of paper of the same size.
Estate of: Judith A. Ingram 21 14 0098
Schedule J Part 1 (Page 2)
Item
No. Description Relation Amount
2 Darnell J. Foster
322 Wister Circle
Mechaniscburg, PA 17055
2012 Toyota Prius V
Inventory Value: 24,000
Real Estate known as 322 Wister
Circle, Upper Allen Township,
Cumberland County, Mechanicsburg, PA
® assessed value
Inventory Value: 206,901
Vanguard Variable Annuity Contact
#700012284
Inventory Value: 12,374 Son 243,275
3 Eric & Michelle Huth
902 Charles Street
Mechanicsburg, PA 17055
General Bequests: 100,000 Friends 100,000
4 John Pankowski
470 Rosewood Drive
Pittsburgh, PA 17011
General Bequests: 100,000 Friend 100,000
5 Brian Martin
7 Nottingham Road
Camp Hill, PA 17011
General Bequests: 100,000 Friend 100,000
6 Noah & Jessica Shetler
7690 Old Meadville Road
Union City, PA 16438
General Bequests: 100,000 Friends 100,000
7 Madison Foster
c/o Michelle Huth
902 Charles Street
Mechanicsburg, PA 17055
Specific Bequest into a Section 529
Account 120,000 Granddaughter 120,000
Estate of: Judith A. Ingram 21 14 0098
Schedule J Part 1 (Page 3)
Item
No. Description Relation Amount
8 Judith A. Ingram Trust under Will
c/o Thrivent Trust Company
4321 N. Ballard Road Zone F1
Appleton, WI 54919-0001
Vanguard Traditional IRA
Inventory Value: 404,233
Vanguard 403 (b)7 Account
#09862672680
Inventory Value: 400,689
Vanguard 403 (b) 7 Account
#09892672729
Inventory Value: 135,835
Accrued: 165
All of Residue: 1,441,281 Trust 2,382,203
REV-1647 Ex-(02.16' SCHEDULE M
pennsylvania FUTURE INTEREST COMPROMISE
0EPMfxtplr0F REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT Check Box 4a on REV-1500
ESTATE OF FILE NUMBER
Judith A Ingram 21 14 0098
This schedule Is appropriate only for estates of decedents who died after Dec.12,1982.
This schedule is to be used for all future interests where the rate of tax that will be applicable when the future interest vests In
possession and enjoyment cannot be established with certainty.
Indicate below the type of Instrument that created the future Interest and attach a copy to the tax return.
❑ Will ❑X Trust ❑Other
1. Beneficiaries
NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO
NEAREST BIRTHDAY
1.Foster, Maxwell Son 8/26/2004 10
2.Martin, Phyllis D Aunt 7/17/1925 89
3.Foster, Darnell J Son 12/31/1981 33
4.Foster, Madison Granddau hter 9/11/2006 8
S.
II. For decedents who died on or after July 1, 1994,if a surviving spouse exercised or Intends to exercise a right of withdrawal within
nine months of the decedent's death,check the appropriate box below and attach a copy of the document in which the suMving spouse
exercises such withdrawal right. f--I
X Unlimited right of withdrawal I I Limited right of withdrawal
111. Explanation of Compromise Offer:
Under paragraph 2.1 of the Last Will and Testament the residue goes
into trust. The trust is for the benefit of the above mentioned
beneficiaries. Phyllis Martin has significant funds for her support
and wellbeing. It is very unlikely she will be receiving any funds
for the trust. We are taxing the entire trust at the lineal rate.
IV. Summary of Compromise Offer:
1.Amount of future interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,382,203
2.Value of Line 1 exempt from tax as amount passing to cherltles,etc.
(Also Include as part of total shown on Line 13 01 REV-1500.) , , . . , , S 0
3.Value of Line 1 assing to s ouse at a proprime is rate
Check one. 6k, �3%, LJ0% . . . . . . . . . . . . . . . s 0
(Also include as part of total shorn on Line 15 of REV-1500.)
4.Value of Line 1 taxable at lineal rate
Check one. 06%, E]4.5% . . . . . . . . . . . . . . . . . . . $ 2,382,203
(Also Include as part of total shown on Line 16 of REV-1500.)
5.Value of Line 1 taxable at sibling rate(12%)
(Also include as part of total shown on Line 17 of REV-1500.) , , , , , , $ 0
6.Value of Line 1 taxable at collateral rate(15%)
(Also include as part of total shown on Line 18 of REV-1500.) . . . . . . $ 0
7.Total value of future Interest(sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . $ 2,382,203
If more space is needed,use additional sheets of paper of the same size.
OW46AN 2.000
LAST WILL AND TESTAMENT
OF
JUDITH A. INGRAM
I, JUDITH A. INGRAM, of Mechanicsburg, Cumberland County, Pennsylvania, make
this Will, hereby revoking all my former Wills and Codicils.
ARTICLE ONE
TANGIBLE PERSONAL PROPERTY
§ 1.1 1 bequeath all my tangible personal property, including by way of illustration but
not by way of limitation, my household furniture and furnishings, paintings, books, automobiles,
jewelry and personal effects, exclusive of any such property used in a trade or business, in
accordance with the terms of a signed and dated memorandum I may prepare. If no such
memorandum is received or located by my Executor within sixty (60) days after being appointed
as such, after a reasonable search for such memorandum, my Executor shall be held harmless
for distributing such assets as hereafter provided. I bequeath any such property not disposed of
by such memorandum, or all of such property if no such memorandum is so received or located,
to Darnell James Foster("Darnell"), Maxwell James Foster("Maxwell")and Madison
Elizabeth Foster("Madison"), living at my death, to be divided among them in as nearly equal
shares as possible. Such assets shall be held by Darnell in my residence which I am
bequeathing to him, for him to divide at such time as he deems appropriate. In the event of
irreconcilable disagreement among them, they shall take alternate turns selecting individual
items with the oldest making the first selection. To the extent practicable in the Executor's sole
discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to
such property. I direct that the expenses of storing, packing, shipping, insuring and delivering
1
any such property to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
§ 1.2 1 devise my residence at 322 Wister Circle, Mechanicsburg, Pennsylvania 17055
to my son, Darnell James Foster, if he survives me.
§ 1.3 1 give and bequeath the sum of One Hundred Thousand Dollars ($100,000.00)to
John Pankowski, currently of Pittsburgh, Pennsylvania, if he survives me.
§ 1.4 1 give and bequeath the sum of One Hundred Thousand Dollars ($100,000.00) to
Georgia Martin and Brian Martin, currently of Camp Hill, Pennsylvania, or the survivor of them, if
either or both survive me.
§ 1.5 I give and bequeath the sum of One Hundred Thousand Dollars ($100,000.00) to
Noah Sheller and Jessica Shetler, currently of Union City, Pennsylvania, or the survivor of them,
if either or both survive me.
§ 1.6 1 give and bequeath the sum of One Hundred Thousand Dollars ($100,000.00) to
Michelle Huth and Eric Huth, currently of Mechanicsburg, Pennsylvania, or the survivor of them,
if either or both survive me.
§ 1.7 1 give and bequeath the sum of One Hundred Twenty Thousand Dollars
($120,000.00)to Madison Elizabeth Foster, to be held in a Section 529 account for her benefit.
ARTICLE TWO
RESIDUE
§ 2.1 1 am the mother of three (3) children, Charles Judson Foster, Darnell James
Foster and Maxwell James Foster. I am also the legal guardian of Madison Elizabeth Foster,
who is the biological daughter of Charles. Because of Charles' illness and his refusal to deal
with it through appropriate medical treatment, I am not including Charles as a beneficiary under
this Will. It is my desire that the primary use of the residue of my estate shall be to take care of
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Maxwell and Madison. Madison is well taken care of by the Milton Hershey School, but Maxwell
relies on me for his care, so he should be the beneficiary hereunder while this trust continues in
existence until he reaches the age of twenty-five (25). It is my expectation that Maxwell will be
cared for by Michelle Huth and Eric Huth, so I am directing that moneys paid for his care should
be paid to them for their use in his care until he reaches the age of majority, at which time he
shall receive any income distributions outright. In addition, I intend for funds held in trust
hereunder to be used to assure the comfort of my Aunt Phyllis Martin who is located at Messiah
Village, but such funds shall not be used for her routine maintenance except as required to
assure her continued residency at Messiah Village. Accordingly, I devise and bequeath all the
rest, residue and remainder of my estate as follows:
§ 2.1.1 The Trustee shall hold, manage, invest and re-invest the trust
property, shall collect the income thereof and shall apply to or for the benefit of
Maxwell, so much of the net income, and if the net income is insufficient, so
much of the principal of the trust property as the trustee shall from time to time
deem necessary or proper for any such beneficiary's health, maintenance,
support and complete education, including preparatory, college and graduate
education, and professional, vocational and technical training, with no duty of
equalization, taking into account other available funds, including such
beneficiary's assets. The primary focus of distributions hereunder shall be for
Maxwell, and then Madison if she is not under the care of Milton Hershey School,
subject to the provisions of§ 4.9 hereof. The trustee shall annually distribute any
net income not so distributed to Darnell up to a maximum total amount of Fifty
Thousand Dollars ($50,000.00) per year. Any distributions for Madison's care
shall under no circumstances be paid directly to Charles Foster or her mother,
Loren Shumaker.
§ 2.1.2 1 direct the trustee to distribute out of principal such amounts as
are necessary to assure the comfort of my Aunt Phyllis Martin at Messiah Village.
Such distributions should not be used to pay for her normal room and board at
Messiah Village, except to the extent that any failure to make distributions to
Messiah Village hereunder could result in a legal eviction of Aunt Phyllis from
Messiah Village.
-3-
§ 2.1.3 1 authorize the trustee, in Its complete discretion, to make
emergency distributions of principal to Darnell for his health, maintenance and
welfare, but only if Maxwell and Madison are being adequately provided for
hereunder.
§ 2.1.4 When Maxwell has reached the age of twenty-five (25) years, or
at his prior demise, this trust shall first distribute the sum of Two Hundred Fifty
Thousand Dollars ($250,000.00) to Madison, to be held in trust for her pursuant
to the terms of Article Three, and the remainder shall be divided into equal
shares for each of Maxwell and Darnell, per stirpes, and held in trust for each of
them pursuant to the terms of Article Three below, subject to the proviso that
there shall be no distributions of principal until the beneficiary in question has had
no arrest record during the previous ten (10) years.
ARTICLE THREE
TRUST FOR BENEFICIARY UNDER 35 YEARS OF AGE
§ 3.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to
receive a mandatory distribution of property from my estate or from any trust created by this Will
and is under thirty-five (35) years of age, I devise and bequeath such property to my Trustee,
herein named, or I direct that such property be held by my Trustee in continued trust, as the
case may be, for the benefit of such beneficiary, in trust, in accordance with the following
provisions of this Article Four:
§ 3.1.1 While each such beneficiary is under twenty-five (25) years of
age, the Trustee shall hold, manage, invest and reinvest the trust property, shall
collect the income thereof and shall apply to or for the benefit of such beneficiary
so much of the net income and, if the net income is insufficient, so much of the
principal of the trust property as the Trustee shall from time to time deem
necessary or proper for such beneficiary's health, maintenance, support and
complete education, including preparatory, college and graduate education, and
professional, vocational or technical training. The Trustee shall annually
accumulate any net income not so distributed and add the same to the principal
of the trust property.
§ 3.1.2 After such beneficiary attains twenty-five (25) years of age, the
Trustee shall continue to hold, manage, invest and reinvest the trust property,
shall collect the income thereof and shall distribute the net income in quarter-
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annual installments, or more frequently if the Trustee deems it advisable, to or for
the benefit of such beneficiary.
§ 3.1.3 In addition to the foregoing, after such beneficiary attains
twenty-five (25) years of age, the Trustee may distribute to or for the benefit of
such beneficiary so much of the principal of the trust property as the Trustee
shall from time to time deem necessary or proper for such beneficiary's health,
maintenance, support and complete education, including preparatory, college
and graduate education, and professional, vocational or technical training, and to
assist such beneficiary with his or her reasonable wedding expenses, In the
purchase of a principal residence and in the establishment of a profession or of a
business considered a good risk by the Trustee, taking into account other
available funds, including such beneficiary's assets.
§ 3.1.4 At any time after such beneficiary attains twenty-five (25) years
of age and prior to attaining thirty (30)years of age, such beneficiary may
withdraw such sums as do not exceed one-third (1/3) of the market value of the
principal of his or her trust as constituted on his or her twenty-fifth (25th) birthday,
or if his or her trust is established on or after his or her twenty-fifth (25th)
birthday, such sums as do not exceed one-third (1/3) of the market value of the
principal of his or her trust as constituted on the establishment thereof.
§ 3.1.5 At any time after such beneficiary attains thirty (30) years of age
and prior to attaining thirty-five (35) years of age, such beneficiary may withdraw
such sums as do not exceed one-half(1/2) of the market value of the principal of
his or her trust as constituted on his or her thirtieth (30th) birthday, or if his or her
trust is established on or after his or her thirtieth (30th) birthday, such sums as do
not exceed one-half(1/2) of the market value of the principal of his or her trust as
constituted on the establishment thereof.
§ 3.1.6 At any time after such beneficiary attains thirty-five (35) years of
age, such beneficiary may withdraw any or all of the principal of his or her trust.
§ 3.1.7 If such beneficiary dies before the complete termination of his or her
trust, the Trustee shall distribute the property then held in trust to such persons or
entities (including the beneficiary's estate), in such amounts and upon such trusts,
terms and conditions as the beneficiary by his or her last Will may appoint by specific
reference to this general power of appointment. Any property not so appointed shall
be divided into shares and distributed to the beneficiary's issue then living, per stirpes,
or, if none, to the issue then living of the parent of such beneficiary who was a
descendent of mine, per stirpes, or if none, to my issue then living, per stirpes, or, if
none, pursuant to the provisions of Article Five hereof, and in all circumstances subject
to being held in continued trust in accordance with the provisions of this Article Four.
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ARTICLE FOUR
APPOINTMENT OF FIDUCIARIES
§ 4.1 1 appoint Elizabeth Ann Crouse, as Executor of this Will. If she is unable or
unwilling to serve, then Thrivent Trust Company shall serve as Executor. All references herein
to the "Executor"shall mean my originally appointed Executor or any successor Executor, as
the case may be.
§ 4.2 1 appoint Thrivent Trust Company, as Trustee of any trust created by this Will.
§ 4.3 Any Trustee serving hereunder may resign at any time, for any reason
whatsoever, without court approval. If at any time there is a complete vacancy in the office of
Trustee, then the current income beneficiaries of all trusts hereunder(or their natural or legal
guardians) by majority vote shall immediately appoint a substitute individual and/or corporate
Trustee(s), as the case may be, to succeed to that position.
§4.4 The legal guardians of Maxwell by unanimous vote shall have the right to remove
any corporate Trustee for any reason whatsoever; provided that they shall immediately appoint
a substitute corporate Trustee to succeed to that position, and further provided that this may not
occur more than once every two years.
§ 4.5 Any corporate Trustee(s) shall not be related or subordinate to the parties
appointing it within the meaning of§ 672(c) of the Internal Revenue Code.
§ 4.6 Any corporate Trustee shall be a financial institution with fiduciary powers.
§4.7 All references herein to the "Trustee" shall mean the originally appointed Trustee
or the successor Trustee(s), as the case may be.
§ 4.8 1 appoint the then serving Trustee as guardian of the estates of any minor
beneficiaries under this Will, including the proceeds of any life insurance on my life payable to
such minors and any other property, rights or claims with respect to which I am entitled to
appoint a guardian and have not otherwise specifically done so. The guardian shall have full
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authority to use such assets, both principal and income, in any manner the guardian shall deem•
advisable for the best interests of the minor, including preparatory, college and graduate
education, and professional, vocational or technical training, without securing a court order.
§ 4.9 It is my strong preference that Charles Judson Foster not serve as the guardian
of the persons of Maxwell or Madison notwithstanding that he is their biological father. Charles
suffers from severe bipolar disorder and can suffer extreme personality swings and is
occasionally violent, both of which have contributed to his arrest record. Therefore, I appoint
Michelle Huth and Eric Huth as guardians of the persons of Maxwell and Madison. If either one
of them is unable or unwilling to act or continue to act, for any reason whatsoever, the vacancy
shall not be filled and the other then serving guardian of the person of each of my minor children
shall serve as sole guardian. At the time of the execution of this Will, I have legal custody of
Madison. In that capacity, I permanently grant loco parentis status to the Huths to serve as her
continued legal guardian. The Trustee of the trust established under Article Two of my Will shall
expend such portions of net income and principal, as the Trustee deems reasonable and
appropriate, to enable the guardian of the persons of Maxwell and Madison to provide a lifestyle
for them similar to the lifestyle which such minor children enjoyed during my lifetime. Such
expenditures may include, among others, the cost of acquiring or maintaining a home of size
and stature necessary and appropriate to house such minor children and the guardian's family,
and/or the cost of child care and household help, and may also include such sums payable
directly to the guardian for the guardian's services or as may be reasonably necessary to
reimburse the guardian for expenditures incurred on behalf of my minor children or to advance
funds to the guardian for such purposes; provided, however, that to the extent practicable, title
to any property acquired for the benefit of my children hereunder shall be retained by the
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Trustee in the name of such trust, and further provided that there shall be no amounts paid
directly to Charles Foster for the care of Madison.
ARTICLE FIVE
POWERS OF FIDUCIARIES
§ 5.1 No fiduciary under this Will shall be required to give bond or other security for the
faithful performance of the fiduciary's duties.
§ 5.2 Any such fiduciary shall have, without restriction or qualification, all powers given
I
by law, including without limitation those under the Pennsylvania Probate, Estates and
Fiduciaries Code, in addition to the following powers:
§ 5.2.1 To invest in, accept and retain any real or personal property,
including stock of a corporate fiduciary or its holding company, without restriction
to legal investments.
§ 5.2.2 To sell, exchange, partition or lease for any period of time any
real or personal property and to give options therefor for cash or credit, with or
without security.
§ 5.2.3 To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property.
§ 5.2.4 To hold shares of stock or other securities in nominee
registration form, including that of a clearing corporation or depository, or in book
entry form or unregistered or in such other form as will pass by delivery.
§ 5.2.5 To engage in litigation and compromise, arbitrate or abandon
claims.
§ 5.2.6 To make distributions in cash, or in kind at current values, or
partly in each, allocating specific assets to particular distributees on a non-pro
rata basis, and for such purposes to make reasonable determinations of current
values.
§ 5.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes,without obligation to adjust the distributive share of
income or principal of any person affected thereby.
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§ 5.2.6 To determine the apportionment of receipts and expenses,
including extraordinary cash dividends, stock dividends, capital-gain dividends of
regulated investment companies and proceeds and expenses of the sale of
unproductive real estate, between income and principal, such apportionment to
be made so as to balance fairly the interests of any income beneficiary and the
remaindermen.
§ 5.2.9 To disclaim any interest I may have in any estate if the Executor
deems such disclaimer to be in the best interests of my estate and the
beneficiaries thereof.
§ 5.2.10 To merge any trust created hereunder with any other trust or
trusts created by me under will or deed, if the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or
persons, and if such merger shall not cause any adverse income, estate or
generation skipping transfer tax consequence.
§ 5.2.11 To terminate any trust created herein, the principal of which is
or becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the then
remaining trust property to the beneficiary then entitled to the income of the trust
property or, if there is more than one beneficiary, to the beneficiaries then entitled
to the income of the trust property, in proportion to their respective interests
therein or, if such interests are not defined, in equal shares to such beneficiaries.
The receipts and releases of the distributees will terminate absolutely the right of
all persons who might otherwise have a future interest in the trust, whether
vested or contingent, without notice to them and without the necessity of filing an
account in any court.
§ 5.2.12 To make any election available under the tax laws, including
the power to make an election to qualify any trust created hereunder as a
Qualified Subchapter S Trust("QSST") or an Electing Small Business Trust
("ESBT").
§ 5.2.13 With respect to any trust hereunder that holds shares of stock
in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S
Corporation stock"), to segregate such S Corporation stock from the other assets
of any such S Corporation trust, to hold such stock in a separate trust under
similar terms and conditions, and to take such actions and make such elections
as may be reasonable necessary to qualify any such separate trust as a
permitted S Corporation shareholder under§ 1361(c)(2) of the Internal Revenue
Code.
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ARTICLE SIX
PROVISION FOR TAXES
§ 6.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or with
respect to any property subject to any such tax, and any penalties thereon, shall be paid by the
Executor out of the principal of that portion of my estate disposed of by Article Two of this Will,
and all interest with respect to any such taxes shall be paid by the Executor out of the income or
principal or partly out of the income and partly out of the principal of such portion of my estate,
in the absolute discretion of the Executor. My Executor shall not make apportionment among or
seek reimbursement from the beneficiaries, recipients or owners of such property for any such
taxes, penalties or interest. Notwithstanding any provision of this Article Six to the contrary, the
Executor shall not pay any such taxes, penalties or interest attributable to any property included
in my estate solely because of a power of appointment thereover that I possess but have not
exercised or any qualified terminable interest property.
ARTICLE SEVEN
PROVISION FOR DEBTS AND EXPENSES
§ 7.1 1 direct that any of my legally enforceable debts, any expenses of my last illness,
funeral and burial, and any of the administrative expenses of my estate shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
-10-
ARTICLE EIGHT
MISCELLANEOUS PROVISIONS
§ 8.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Revenue Code of 1986, as amended from time to time, or the corresponding provision of
subsequent law.
§ 8.2 If any person and I die under such circumstances that it is impossible to
determine which of us survived, it shall be conclusively presumed and this Will shall be
construed as if such person had predeceased me.
§ 8.3 Whenever a discretionary distribution of net income or principal is permitted
pursuant to any trust created by this Will, if such distribution may be made in whole or in part to
a person who is then a trustee of such trust, such person may not participate In any way in the
decision whether to make such distribution. No trustee who is under a legal obligation to
support a beneficiary of a trust created hereunder shall participate in the exercise of any
discretion granted to the trustees of that trust to distribute net income or principal in discharge of
that legal obligation. Furthermore, no trustee shall enter into any reciprocal arrangement with
any other trustee for the purpose of indirectly exercising a power prohibited hereunder.
§ 8.4 Whenever a fiduciary is directed to distribute property to or for the benefit of any
beneficiary who Is under(a)twenty-five (25) years of age, or(b) a legal disability or otherwise
suffers from an illness or mental or physical disability that would make distribution directly to
such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in
good faith), the fiduciary may distribute such property to the person who has custody of such
beneficiary, may apply such property for the benefit of such beneficiary, may distribute such
property to a custodian for such beneficiary, whether then serving or selected and appointed by
the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or
Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty-five (25) years of
-11-
age, may distribute such property to the guardian of such beneficiary's estate, may distribute
such property directly to such beneficiary's estate, or may distribute such property directly to
such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without
liability on the part of the fiduciary to see to the application of such property. This provision shall
not in any way operate to suspend such beneficiary's absolute ownership of such property or to
prevent the absolute vesting thereof in such beneficiary.
§ 8.5 Except as otherwise may be provided in this Will, during the continuance of any
of the trusts created under the provisions of this Will, and thereafter until the property is
distributed to and received by any beneficiary hereunder, the principal sums thus held in trust
for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any
contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made,
contracted, incurred or committed, but shall be absolutely free from the same, and such
beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums
or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the
income.
§ 8.6 An individual fiduciary shall receive compensation in accordance with the law of
Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A
corporate fiduciary shall be compensated by agreement with the individual fiduciary, or, in the
absence of such agreement, in accordance with its fee schedule as in effect at the time of
payment. I authorize a corporate fiduciary to charge additional fees for services it provides to
my estate or a trust hereunder that are not comprised within its duties as a fiduciary, for
example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder
invests, or a fee for providing an appraisal, or a fee for providing corporate finance or
investment banking services. I also recognize that a corporate fiduciary may charge separately
-12-
for some services comprised within its duties as a fiduciary, for example a separate fee for
investing cash balances or preparing tax returns. Such separate charges shall not be treated as
improper or excessive merely because they are added on to a basic fee in calculating total
compensation for service as a fiduciary.
§ 8.7 The Trustee is specifically authorized to invest and reinvest trust assets in the
shares of registered investment companies ("mutual funds")for which affiliates or related of the
Trustee act as investment adviser or manager and Trustee and/or its affiliates or related
persons act directly or indirectly in other capacities in which they provide services to such
mutual funds or shareholders thereof and directly or indirectly receive reasonable remuneration
for those services from such mutual funds or shareholders thereof and/or share such
compensation among themselves. Any such mutual fund is hereinafter referred to as a
"proprietary mutual fund". The Trustee is specifically authorized to invest and reinvest any
portion, up to and including all, of the trust property in proprietary mutual funds when it
considers such investment appropriate for the trust.
§ 8.8 Notwithstanding any other provision of this Will, but only to the extent that any
trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the
expiration of twenty-one (21) years after the death of the last survivor of my issue living at my
death, the trusts created hereunder shall forthwith terminate and the trust property shall be
distributed to the beneficiary then entitled to the income of the trust property or, if there is more
than one beneficiary, to the beneficiaries then entitled to the income of the trust property in
proportion to their respective interests therein or, if such interests are not defined, in equal
shares to such beneficiaries.
-13-
IN WITNESS WHEREOF, I have hereunto set my hand and seal this /3'k day of
March, 2013.
(SEAL)
gVDITH A. INGRAM
Signed, sealed, published and declared by the above named JUDITH A. INGRAM, as
and for her Last Will, in the presence of us and each of us, who, at her request and in her
presence and in the presence of each other, have hereunto subscribed our names as witnesses
thereto the day and year last above written.
Residing at �Ll lF TT
Residing at '-(u &L um , f'rt
-14-
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF DAUPHIN
We, JUDITH A. INGRAM, the testatrix, a";), fv, U-)-4'.�c. and
d rne.r , the witnesses,whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her Last Will; that the testatrix signed
willingly and executed it as her free and voluntary act for the purposes therein expressed; that
each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness
and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of
age or older, of sound mind and under no constraint or undue influence.
DITH A. INGRAM s
�SMxdkaq, l�cf(�h.
ness
Subscribed, sworn to and acknowledged before me by JUDITH A. INGRAM, the
testatrix, and subscribed and sworn to before me by a�; . l Oafs S, and
�a r�T �rner the witnesses, this I°��` day of March, 2013.
Notary Pu i
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Karen D.Rafferty,Notary Public
ply of Harrisburg,Dauphin county
My commission Expires Feb.13,2014
-15-
,Fide/ily
February 24,2014
MCNEES WALLACE&NURICK LLC
ATTN: DAVID E GRUVER
PO BOX 1166
HARRISBURG, PA 17108-1166
Dear David E Gruver:
As requested,please find the Date of Death Account Valuation for the Estate of Judith A Ingram.
Estate Valuation
Account Number: 2BC444391 Value Date: 01/24/2014
Share
Symbol Security Description Qty Value Price
FTHRX FID INTERMEDIATE BOND FUND 2183.56 $23,800.79 $10.90
FMAGX FIDELITY MAGELLAN 671.746 $60,685.51 $90.34
Total Securities: $84,486.30
Estate Valuation
Account Number: 2BC444405 Value Date: 01/24/2014
Share
Symbol Security Description Qty Value Price
FBNDX FIDELITY INVESTMENT GRADE 5454.048 $42,268.87 $7.75
FMAGX FIDELITY MAGELLAN 225.991 $20,416.01 $90.34
Total Securities: $62,684,88
All values included represent the Fair Market Value(FMV)of assets held in the account as of the owner's date of
death. The report does not include Limited Partnerships,Options,Precious Metals or Worthless Security positions
held in the account as of the date of death nor any accrued dividends not distributed prior to the date of death. Values
for any accounts that only hold those asset types are therefore,not included.
Fidelity does not warranty the accuracy of this information for any particular purpose nor does Fidelity provide legal
or tax advice. Consult with an attorney or tax professional regarding any specific legal or tax situation.
ii n)fit k` Brokerage Services provided by Fidelity Brokerage Services LLC Member NYSE,SIPC
Clearing,custody and settlement services by National Financial Services LLC Member NYSE,SIPC
P.O.Box 770001,Cincinnati,OH 45277-0034
bide/itx
rwvasrwawrs
FOR TRUST ACCOUNTS: Please note that if the account on the valuation is a trust registration,then a
separate letter of instruction to update cost basis must be submitted. The letter must include the following three
items:
I. A statement that the trust qualifies under the IRS regulation to receive a step up
2. The percentage of the trust that should be stepped up
3. The signature of a currently acting trustee
The request to update cost basis should be sent directly to:
Fidelity Investments
ATTN:Cost Basis
100 Crosby Pkwy, Mailzone KCI K-PR
Covington,KY 41015
We hope this information is helpful. If you have any questions regarding this matter or need instructions on how to
transfer the ownership of the accounts not yet transferred,please call us at 800-544-0003. Fidelity Inheritor Services
Representatives are available Monday through Friday, from 8:00 A.M.to 6:30 P.M. Eastern time,or you may visit
our website at www.ridelitv.com and search under`change account registration"for additional information.
Sincerely,
Fidelity Investments Operations and Services Group
Our file number: W612426-16FEB14
. �Brokerage Services provided by Fidelity Brokerage Services LLC Member NYSE SIPC
Clearing,custody and settlement services by National Financial Services LLC Member NYSE,SIPC
P.O.Box 770001,Cincinnati,Ot145277-0034
Vanguards
February 20, 2014 P.O. sox 1105
Valley Forge,PA 19482-1105
f;
, f www.vanguard.com
\�✓J/ DARNELL J. FOSTER
108 S 1ST ST
LEMOYNE, PA 17043-1973
Dear Mr. Foster:
Please accept our condolences on the recent death of Judith A. Ingram. As you
may know, she was the owner of Vanguard®Variable Annuity contract
700012284, and as a beneficiary, you are entitled to 50% of the current value of
the contract. The values below have been provided to assist you. Please review
these values along with the enclosed brochure to help you in electing the best
option to meet your needs. The market value and cost basis are as follows:
Market value as of 2/18/2014: $25,568.94
Value on date of death (1/24/2014): $24,747.65
Cost basis: $5,292.00
Guaranteed Minimum Death Benefit: $0.00
The cost basis is the portion of the annuity value that is exempt from additional
federal income tax. It represents investments in the annuity that were made on
an after-tax basis.
If the guaranteed minimum death benefit is greater than the contract value, a
beneficiary may only receive the guaranteed minimum death benefit by electing
either a lump sum distribution or.annuitization; other options do not provide this
guaranteed value. If the contract value is greater than the guaranteed minimum
death benefit, the contact value will be paid regardless of beneficiary election.
Please note that until the claim is processed, the contract value may move up or
down with market conditions and change the payment amount. You may request
an exchange between subaccounts in writing or by phone. Please note that if
there are multiple beneficiaries on the contract, all beneficiaries must consent to
any exchange. See the enclosed Vanguard Variable Annuity prospectus for more
information on the claim payout procedures.
I
To obtain your annuity assets, you can elect any of the following distribution
options, which are explained in the accompanying brochure:
Lump Sum Distribution
Five Year Deferral
Annuitization
When choosing an option, please follow the instructions provided in the brochure.
If you have questions, you are welcome to call us at 800-462-2391 on business
days from 8 a.m. to 8 p.m. Eastern time. A licensed annuity specialist would be
pleased to assist you.
S�%pperely�
Rachel Connors
Registered Representative
dvw
Encl: Annuitants Beneficiary Claim Form
Beneficiary Options Brochure
Election of Income
Variable Prospectus
Business Reply Envelope
30311775
°eyfas
A BNY Mellon Company`"
June 11, 2014
MCNEES WALLACE&NURJCK LLC
ATTN DAVID E GRUVER
100 PINE ST
PO BOX 1166
HARRISBURGPA 17108-1166
RE: Dreyfus
Account: 0728-X?OCXXX29 30
Registration: JUDITH A INGRAM
Reference Number: 9606757327/4202216
Dear Mr. Gruver:
Thank you for contacting Dreyfus Client Services.
We appreciate your response to our prior communication. We have processed Elizabeth Ann
Crouses's request to redeem the referenced account. Please note that Check Number 563402 for
$45,175.29 was sent to your officc on June 10, 2014.
As of the close of business on January 24, 2014,the date of death balance for the above account
was valued at$42,123.63. This value is based on a balance of 1,225.593 shares at the Net Asset
Value(NAV)price of$34.37 per share.
Also,we have enclosed a copy of the 2013 Form 1099-DIV as requested.
At Dreyfus,we appreciate the opportunity to assist you. If you have any further questions,please
contact one of our Service Representatives at 1-800-645-6561, Monday through Friday, 9 a.m. to
6 p.m. Eastern Time.
Sincerely,
Lorelei Hare
Shareholder Services Specialist III
Enc.
Vanguard®
P.O. Box 2600
April 10, 2014 Valley Forge, PA 19482-2600
www.vanguardxoro
ELIZABETH A CROUSE
657 HARMONY BRASS CASTLE RD
PHILLIPSBURG NJ 08865
Re: Estate of Judith Anne Ingram
Dear Ms. Crouse:
I am responding to the telephone call we received requesting a valuation of Judith
Ann Ingram's Vanguard account as of January 24, 2014. The information
requested is included on the enclosed account value report.
If you have any questions, please contact me at 855-422-4965, Ext. 46623. 1 will
be pleased to assist you. You can reach me on business days from 8 a.m. to 4
p.m., Eastern time.
Sincerely,
Sharon Purcell
Transition Associate
Enclosure(s): " Judith Anne Ingram Individual Value Report
" FEDEX
52642021
7dsn
Page > 1 of 1
Vanguard"
Judith Anne Ingram ;Report for 0112*2014
322 Wister Cir Flagship Services:800-345-1344
Mechanicsburg,PA 17055-6151 Kara Maloney extension 14448
Total report value: $1,611,013.98
(Total report value includes any accrued dividends.)
Judith Anne Ingram-Individual Account
Account value summary
Name Fund 8 Account Date Price Per Accrued
Number Opened Shares Share Value` Dividends
PA Tax-Exempt Money Mkt 0063-88065272442 03/1812013 476,467.270 $1.00'. $476,467.27 $3.13
PA LTTax-Exempt Admiral ,0577-8806527244202/11/2013 48,322.968 $11.23! $542,666.93 $1,428.78
International Value Fund 0046-88065272442 02/11/2013 4,406.313. $36.04 $158,803.52 -
ExtendedMktlndexAdm 0598-88065272442. 02/11/2013 675.638' $61.78 $41,740.92 -
TotalStockMktIdxAdm 0585-88065272442 02/11/2013, 7,765.182 $45.41 $352,616.91 -
High-Yield Corp Fund Adm 0529-88065272442, 02/11/2013, 6,139.145' $6.05, $37,141.83 $144.69
Totals $1,609,437.38 $1,576.60
'Doesn't include accrued dividends.
1226686650 04/10/2014 14:15:06
1,
c Page > 1 of 1
Vanguard-
Judith Anne Ingram Report for 0112412014
322 Wister Cir Flagship Services:800-345-1344
Mechanicsburg,PA 17055-6151 Kara Maloney extension 14448
Total report value: $1,611,013.98
(Total report value includes any accrued dividends.)
Judith Anne Ingram-Individual Account -
Account value summary- -
Name Fund&Account Date Price Per Accrued
Number Opened Shares Share Value' - Dividends
PA Tax-Exempt Money Mkt 0063-88065272442 03118/2013 476,467.270 $1.00 $476,467.27- $3.13
PA LT Tax-Exempt Admiral 0577-88065272442102111/2013 48,322.968 $11.23 $542,666.93. $1,428.78
International Value Fund 0046-88065272442 0211112013 4,406.313 $36.04 $158,803.52 -
Extended Mkt Index Adm 0598-88065272442 02/1112013 675.638 $61.78 $41,740.92 -
Total Stock Mkt Idx Adm 0585-88065272442 02/1112013 7,765.182: $45.41 $352,616.91 -
High-Yield Corp Fund Adm ', 0529-88065272442 02/11120131 6,139.145: $6.05 $37,141.83 $144.69
Totals $1,609,437.38 $1,576.60
'Doesn't include accrued dividends.
1226686650 04/10/2014 14:15:06
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