HomeMy WebLinkAbout08-29-14 (2) REV-1 500 Ex(02-11) 1505610143
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes oFpveanrumyevxasufti'xac
County Cada Year File Nvmoer
Ha 80X.2,PA 1 INHERITANCE TAX RETURN 2 1 14 0600
Harrisburg, A I ON 13ELO RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
06 04 2014 05 27 1922
Decedent's Last Name Suffix Decedent's First Name
ACQUILLA MI
THOMAS 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
FILL IN APPROPRIATE OVALS BELOW REGISTER OF WILLS
® 1. Original Return ❑ 2. Supplemental Return Remainder Return pate of Death
❑ 3'Poor to 12-13.92) (
❑ 4, Urtltted Estate ❑ 4a.Future eHerest comprorNse
(date of death after 12-12432) ❑ S. Federal Estate Tax Return Required
®
S. Decadent pled Tostato
tt ❑ 0ooWent M8inWned o Uving True1
(Aain N)C°py°f W (Ahem Copy of Town) - e. Total Number of Safe Deposit Boxes
❑ a. Litigation Proceeds Received 0 10.Spousal Poverty Credit(Date of Death
between 12-31-91 and 1-1-95) ❑ i t,Election to tax under See,9113(A)
(Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE ANO GONFiDENAAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name
LISA- MARIE COYNE Daytime Telephone Number
717 737 04
Cj °
:REG:ISTIM WILLS tf ON13
First Line of Address 2 f V rn 3901 MARKET STREET rn Seeond Ltne of Address C W City or Post Office State FILED .-
CAMP HILL ZIP Code
PA 170114227 co
Correspondent's e-mail address: I l S a@ C 0 y e a n d C O y n e.C O m
Under eecorrect Of perjury,t tleclare that I have examined this fetum,Including accompanying schedules and statements,and to the best or
it is true,correct and complete,Dedaration of preparer other than the personal representative Is based On all information of which `any knowledge.
and belief,
S NATURE OF PERSON RESP BL FOR FiLtNG RETURN prepare.has any knovAetlge.
c� DATE
ADDRESS Susan A. Peters G 27 ,�/r
509 Wayne Drive
, Mechanicsburg, PA 17055
�R ATURE OF P ARER OTHER THgN REPRESENTATIVE
GATE
--" LISA MARIE COYNE -T f
gne & Coyne, P.C.
Market Street, Camp Hill, PA 170114227
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
oma cmfsName: ACQUILLA, THOMAS A
RECAPITULATION
1. Real Estate(Schedule A).......................... 1
2. Stocks and Bonds.(Schedule B)............................................................................... 2.
3. Closely Held Corporation,Partnership or Sole-Proprtetorship(Schedule C).......... 3.
4. Mortgages&Notes Receivable(Schedule D).......................................................... 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 105 , 2 1 0 . 90
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7. 100 , 8 1 8 . 82
8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 206 , 029 . 72
9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 6 , 256 . 5 0
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 865 . 00
11. Total Deductions(total Lines 9 and 10).................................................................. 11. 7 , 121 . 5 0
12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 19 8 , 908 . 2 2
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)................................................. 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 198 , 9 0 8 . 22
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 15.
16. Amount of Line 14 taxable
at lineal rate x .045 1 9 8 , 9 0 8 . 22 16. 8 , 9 5 0 . 87
17. Amount of Line 14 taxable
at sibling rate X .12 17
18. Amount of Line 14 taxable
at collateral rate X .15 18
1 9. TAX DUE................................................................................................................... 19. 8 , 9 5 0 87
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21 - 14 - 0600
Decedent's Complete Address:
c T
ACQUILLA, THOMAS A
STREET ADDRESS
406 Cascade Road
cTTY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 8,950.87
2. Credits/Payments
A. Prior Payments
B. Discount 447.54
Total Credits(A +B) (2) 447.54
3. Interest
(3) 0.00
4. if Line 2 is greater than Line i +Line 3.enter the difference. This is the OVERPAYMENT. {4}
Check box on Page 2,Line 20 to request a refund
5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 8,603.33
Make Check Payable t0: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a, retain the use or income of the property transferred;...........-...................................-.............-................. x
b. retain the right to designate who shall use the property transferred or Its income:,....... R
C. retain a reversionary interest:or.....................__........___............__..........._................._..................., }�u�1 x
d. receive the promise for life of either payments,benefits or care?...-......................................................... x
2. If death occurred after Dec. 12, 1962, did decedent transfer properly 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?.......- ❑ 0
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?......-......................................................-...................................
................... 0 ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, and before Jan, 1, 1995,the fax 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))((1.1.1)(i)].
For dates of death on or after Janus 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)(I A)iii)). 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 re urn are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
•The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)).
•The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)).
•The tax rate imposed on the net value of transfers to or for the use of The decedent's siblings is 12 percent[72 P.S.&9116(a)(1.3)1. A
sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent, ether y blood or adoption.
Y
REVA500 E%-(01.10)
pennsylvania �+
DEPARTMENT OF REVENUE SCHEDULE F
INHERITANCE TAX TURN
RESIDENT DECEDENT JOINTLY-OWNED PROPERTY
ESTATE OF ACQUILIA, THOMAS A FILE NUMBER
21 - 14 -0600
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. ^
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
Susan A. Peters 509 Wayne Drive Daughter
A Mechanicsburg, PA 17055
JOINTLY OWNED PROPERTY: ❑❑FF �oo p
ITEM LETTER DATE include name of 7nanaai,nW,UuIF on and bsn account numbe DATE OF DEATH % DATE OF DEATH
NUMBER FOR JOINT MADE or similar identifying number.Attach deed for jointly-held real VALUE OF ASSET DECO'S VALUE INTEREST
OF
TENANT JOINT estate. INTEREST DECEDENTS
1 A 08/08/2001 PNC Bank Checking Account 2to,421.80 50% 105,210.90
xxxxxx8468
TOTAL(Also enter on tine 6, Recapitulation) 105,210.90
,....:. Jul: 1Q.. 2014" 3:05PV' PNC Bank._:._ ::""'No. 7365 ... P.
1;
1
'P1 IC
July 10,2014
Lisa Marie Coyne Esq.
Coyne&Coyne P.C.
3901 Market Street
Camp Hill PA 170114227
RE: Thomas A Acquilla
SSN:
DOD: 06-042014
Dear Ms.Coyne:
4 In response to your request for Date of Death(DOD)balances for the customer noted above,our
records show the following:
i
Checking Account
i Account#5003498468 Established: 08-08-2001
1 THOMAS A ACQUILLA
- SUSAN PETERS
DOD balance: $ 210,420.15 + 1.65 accrued interest
Interest paid 01-01414 thm 06-042014$9.31 YTD
Please note that this office provides date of death balances for deposit accounts (IRAs,CDs,Checking and
Savings). We do not process any financial transactions or provide statements. If you need assistance with
any of these items,please call 1-888-PNC-BAI}K(1-888-762-2265)or stop by your local PNC Bank branch
office.
I
Sincerely,
National Financial Services Center
PNC Bank,N.A.
Member FDIC
This message is intended for the use of the individual or entity to which it is addressed and may
contain information that is privileged confidential and exempt from disclosure under applicable law.
If the reader of this message is not the intended recipient or the employee or agent responsible for
delivering this message to the intended recipient,you are hereby notified That any dissemination,
distribution or copying of this communications is strictly prohibired. I`you Lave r ecetved:his
communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and
immediately destroy this faxed document.
Page 1 of 1
REV-0510 EX-(Oa-00)
pennsylvania
DEPARTMENT OF REVENUE SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS IS&
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY >
ESTATE OF ACQUILLA, THOMAS A FILE NUMBER
21 - 14 -0600
This schedule must be completed and filed If the answer to any of questions t through 4 on page 2 Is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % EXCLUSION
NUMBER Include the name of the hansleres,their relationship to decadent VALUE OF ASSET DECD'$ TAXABLE VALUE
(IF APPLICABLE)
erM the data of transfer. Alt eh a copy of the dead for real estate. INTEREST
1 MetLife Annuity No. XXXXX6612 (Owners: Decedent 208,637.64 50% 3,500.00 100,818.82
and Susan Peters, Daughter)
TOTAL(Also enter on line 7,Recapitulation) 106,818.82
t
t
Metropolitan Life Insurance Company
P.O.Box i M e f t i f e
Des Moines s IA IA 50306-0342
July 9,2014
{ ESTATE OF THOMAS ACQUILLA
C/O SUSAN PETERS DUANE DIETZ
101 ERFORD RD SUITE 200
5D9 WAYNE DR CAMP HILL PA 17011
MECHANICSBURG PA 17055
RE: METROPOLITAN LIFE INSURANCE COMPANY CONTRACT 080506612
eO OWNER THOMAS ACQUILLA Or A 9 1� A.
Dear Executor:
Thank you for your recent inquiry regarding the contract referenced above, Our records indicate that the
date of death and the account value on that date are:
Date of Death: June 4, 2014
Date of Death Value: 6208,637.63
Current Account Value: 6209,21292
Account Type: Non-Qualified
Cost Basis: 62D4,853.67
All proceeds over the cost basis are considered taxable in the year received.
If you have any questions, please contact your represerttative or call our Customer Service Center at
1-800-638-7732{Client Line)Monday through Friday between 9:QD a.m.and 6:00 p.m., ET.
Sincerely,
t rES a.c.'e'r'1
Debra Bacon
Sr. Annuity Representative- Post Issue Processing
MetLife Annuity Operations and Services
Help us stay connected: Please keep us updated with respect to all who are associated with this contract,including the owner,the
annuitant,and any beneficiaries, Make sure that we have the following information for all persons or entities: name,address,
phone number,date of birth,and social security ortax identification number. Changes maybe submitted to the address provided
above,by calling our Customer service Center at the phone number provided above,or by contacting your Representative.
AUG-26-2014 TILE 10:46 AM 075-6 EPFG—Camp Hill FAX N0, 1 717 737 7109 P, 04
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REV-1511 EX-(10-09)
pennsylvania ' 1,t�pS�C�H�MUM'cH ^,1
�}+ DEPARTMENT OF REVENUE FUN��E`AND
INHERITANCE TAX
RESIDENT DECEDENT RETURN wM�,wnc�A�^OSTS
ESTATE OF ACQUILLA, THOMAS A FWII11'Yh71 rW vtN FILE NUMBER
21 - 14 -0600
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Funeral Reception 700.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission Paid
2. Attorney's Fees COYNE & COYNE, P.C. 3,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 128.50
5. Accountant's Fees
6. Tax Return Preparer's Fees 500.00
7. Other Administrative Costs
1 Postage 50.00
TOTAL(Also enter on line 9, Recapitulation) 6,256.50
C ,,,Schedule H
COMMONWEALTH OF PENNSYLVANIA rU,��
INHERITANCE TAX RETURN AdlminislraSve Costs confinued
RESIDENT DECEDENT
ESTATE OF ACQUILLA, THOMAS A FILE NUMBER
21 - 14 -0600
2 Cumberland Law Journal-- Legal Advertisement 75.00
3 Patriot News-- Legal Advertisement 186.00
4 Mileage @ $0.51/mile 102.00
5 Reserves 1,000.00
6 Inheritance Tax Return 15.00
Page 2 of Schedule H
pennsylvania SCHEDULE I
DEPARTMENT TA RETURN DEBTS OF DECEDENT MORTGAGE
INHERITANCE TAX RETURN �
RESIDENT DECEDENT LIABILITIES & LIENS
FILE NUMBER -
ESTATE OF ACQUILLA, THOMAS A 21 - 14 -0600
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Griswold Homecare Services 265.00
2 Uncleared Checks 600.00
TOTAL(Also enter on Line 10, Recapitulation) 865.00
REV-1613 EX-(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF ACQUILLA, THOMAS A FILE NUMBER
21 - 14.-0600
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) (555)
RECEIVING PROPERTY Do Not Uet Trustees)
], TAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)) _
1 Jonathan S. Peters Grandson 165,000.00
1229 Lincoln Avenue
New Castle, IN 47362
2 Susan A. Peters Daughter 100% of Residual
509 Wayne Drive
Mechanicsburg, PA 17055
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
]] NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
No. 2014- 00600 PA No. 21- 14- 0600
Estate Of: THOMAS ANTHONY ACQUILLA
� .� ..�ir;-•'�fa �%�` l !Firs!.MiCCk.Lenl
Late Of: UPPER ALLEN TOWNSHIP
CUMBERLAND COUNTY
ri,1r :.:•::
• �=;..: ' Deceased
Social Security No:
WHEREAS, on 'the 24th day of June 2014 an instrument dated
April 2nd 2013 was admitted to probate as the last will of
THOMAS ANTHONY ACQUILLA
JX,n,Mit)Ne,Lestj
late of UPPER ALLEN TOWNSHIP, CUMBERLAND County,
who died on the 4th day of June 2014 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, LISA M. GRAYSON, ESQ. Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARYto:
SUSAN A PETERS
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 24th day of June 2014.
a h Bnurojk �_
0-7 / egt er of i s
ate.
ep
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
THOMAS A. ACQUI LILA
I, THOMAS A. ACQUILLA of the Township of Upper Allen, Cumberland County,
Pennsylvania, declare this to be my Last Will and revoke any will or codicil previously made by me.
ITEM 1: Upon my demise, I direct that my.body be released to Auer Cremation Services,
4100 Jonestown Road Harrisburg, Pennsylvania where I have pre-arranged and pre-paid for cremation
and burial services. I further direct that my ashes be interred in Fort Indiantown Gap National Cemetery,
Annville, Lebanon County,Pennsylvania.
ITEM 2: I direct that all my final medical expenses and funeral expenses be paid as soon
aas practical after my death.
ITEM 3: I direct that all taxes, penalties and interest that may be assessed on property
U
`\l¢ passing under this Will, of whatever nature and by whatever jurisdiction imposed, shall be paid from my
residuary estate as part of the expense of administration of my estate, without apportionment. Any such
taxes,penalties and interest imposed on other property passing as a result of my death,but passing outside
of my probate estate shall be apportioned among and allocated to the beneficiaries of such property and
shall be paid by each such beneficiary and in no event shall the taxes, penalties and interest owed on
property passing outside of my probate estate be paid from the residue of my probate estate.
Page 1 of 7
ITEM 4: I give, devise and bequeath ONE HUNDRED SIXTY-FIVE THOUSAND
DOLLARS ($165,000.00) to my grandson, JONATHAN S. PETERS of 1229 Lincoln Avenue, New
Castle, Indiana, provided he survives my death by thirty (30) days. Should my grandson, Jonathan S.
Peters, predecease or he fails to survive my death by thirty (30) days, then this specific devise shall lapse
and become part of my residual estate.
ITEM 5: I give, devise and bequeath all the rest residue and remainder of my estate of
every nature and wheresoever situate, together with insurance thereon to my daughter, SUSAN A.
PETERS, of 509 Wayne Drive, Mechanicsburg, Pennsylvania, provided she survives my death by thirty
(30)days.
ITEM 6: Should my daughter, SUSAN A. PETERS, predecease me or fail to survive my
death by thirty(30) days,then I give, devise and bequeath all the rest residue and remainder of my estate
of every nature and wheresoever situate,together with insurance thereon to my grandson,JONATHAN S.
PETERS, or if he predeceases me or fails to survive my death by thirty (30) days, then to his issue in
equal shares,per stirpes. Should my daughter, Susan A. Peters and my grandson, Jonathan S. Peters both
predecease me or neither survives my death by thirty(30)days and leave no issue surviving, then I give,
U devise, and bequest all the rest, residue and remainder of my estate fo my son-in-law, DAVID K.
< PETERS of Mechanicsburg,Pennsylvania.
ITEM 7: My Executrix or her successor shall have the following powers in addition to
those given by law to be exercised by her in her absolute discretion, which powers shall be applicable to
all property held by her, effective without the order of any court and until the actual distribution of all
such property:
a. To retain any investments at discretion including stock of any corporate fiduciary
hereunder or of a holding company controlling it;
Page 2 of 7
b. To invest and reinvest in the executrix's discretion as permitted under Act 28 of 1999, as
amended, the "Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate,
including rion-income producing residential real estate for the occupancy of any present income
beneficiary or beneficiaries, and in such diversified, proprietary money market and mutual funds,
r including such mutual funds of any corporate fiduciary hereunder or those of any successor or affiliated
corporation or a holding company controlling it, as my executrix deems appropriate;
C. To sell,to grant options for the sale of, or otherwise convert any real or personal property
or interest therein, at public or private sale, for such prices,at such time, in such manner and upon such
terms as they may think proper, and to execute and deliver good and sufficient conveyances, assignments
and transfers thereof without liability of any purchaser to see to the application of the purchase money;
d. To borrow money and to secure the repayment thereof by mortgage of real or personal
property, pledge of investments or otherwise, without liability on the part of the lenders to see to the
application thereof;
e. To compromise claims by or against my estate or any trust created hereunder;
f. To allocate and distribute different kinds or disproportionate shares of property or
undivided interests in property among beneficiaries or trusts,in cash or in kind,or partly in each;
ag. To register investments in the name of a nominee or to hold the same unregistered in such
5 form that they will pass by delivery;
U
< h. To join in any recapitalization, merger, reorganization or voting trust plan affecting
C� d
investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and
generally to exercise all rights of security holders;
F
Page 3 of 7
i. To manage, operate, repair, alter or improve real estate or other property, and to lease real
estate and other property upon such terms and for such period as my executrix deems advisable even for
more than five(5)years and beyond the duration of any trust;
j. To deduct administration expenses upon either the federal estate tax return or fiduciary
income tax return with or without adjustment as between principal and income, as my corporate or
disinterested executrix shall determine;
k. To associate with her in the absence of a corporate fiduciary, an accountant, custodian
and investment advisor, and other agents and to compensate them from principal or income or both, as my
executrix shall determine, such compensation to be a reduction of the compensation of my executrix;
1. To associate with her at any time, in her absolute discretion and of her choice, a corporate
fiduciary which shall have the same powers as my executrix, such designation by my executrix and
acceptance by a corporate fiduciary to be in writing;
M. To combine, without prior court approval, any trust herein with any other trust with
substantially similar provisions, although such other trust may have been created by separate instruments
aand by different persons, and, if necessary to protect different future interests, to value the assets at the
time of such combination and to record the proportionate interest of each separate trust in the combined
U fund; provided however, that no such combination shall be permitted if the effect of such combination
.Zz� would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or
more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or
E (3) to cause the loss of the exempt status of one or more of such trusts from the imposition of the
generation-skipping tax;
Page 4 of 7
n. To exercise any stock options which they may receive; to borrow such funds from any
source as my executrix may deem necessary for the exercise of such options; and to pledge assets as my
executrix deems appropriate for this purpose;
o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a
breach of trust, account to any court (and failure to account alone shall not be considered such a breach);
nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or
decision granted hereunder;
P. To allocate any generation-skipping transfer tax exemption from the federal generation-
skipping transfer tax to any property to which I am deemed the transferor under the provisions of Section
2652(a)of the Internal Revenue Code of 1986 and its successors, including any property transferred under
my will and any property not in my probate estate and any property transferred by me during life as to
which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios
applicable to such transfers to be zero;
q. To disclaim any interest in property without court approval; and
r. To do all other acts and things necessary or appropriate in the management,
administration and distribution of my estate or trust.
' a ITEM 8: In the event any legatee or devisee named in this will dies under such
.�
] circumstances that there is not sufficient evidence to determine absolutely whether such legatee or devisee
aU
survived me, I direct such legatee or devisee shall be presumed to have predeceased me and devise and
On
LK
bequeath the gift in favor of that legatee or devisee to such persons and in such manner and in such
O
proportions as set forth in this will for distribution if the legatee or devisee predeceased me.
Page 5 of 7
ITEM 9: Until distributed, no gift or beneficial interest shall be subject to anticipation or
voluntary or involuntary alienation.
ITEM 10: I appoint my daughter, SUSAN A. PETERS, Executrix of this my Last Will.
Should my daughter, Susan A. Peters predecease me, fail to qualify or cease to act for any reason as my
Executrix, I appoint my son-in-law,DAVID K. PETERS, alternate Executor of this my Last Will.
ITEM 11: I direct that my personal representative or her successor shall not be required to
give bond for the faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament,this day of ACAi1 L 12013.
THOMAS A.ACQUILLA
Signed, sealed, published and declared by the above-named Testator as and for his Last Will and
Testament in our presence, who, at his request, in his presence and in the presence of each other, have
hereunto subscribed our names as attesting witnesses.
? residing at a!7i 4 '� �CE J-7011— 0112-
residing at
Page 6 of 7
COMMONWEALTH OF PENNSYLVANIA )
)ss:
COUNTY OF CUMBERLAND )
We, THOMAS A. ACQUILLA, HENRY F. COYNE, and ANNE M. DORMER,the Testator and
the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the
instrument as his Last Will and that he had signed willingly, and that he executed it as his free and
voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and
hearing of the Testator signed the will as witness and that to the best of his or her knowledge, the
Testatrix was at the time eighteen (18) years of older, of sound mind and under no constraint or undue
influence.
T i��M�,S A. A LA
Witness, l 1 a
Witness
Subscribed, sworn and acknowledged before me, LISA MARIE COYNE, by THOMAS A.
ACQUILLA, the Testator, and subscribed and sworn to before me by HENRY F. COYNE and ANNE M.
DORMER,the witnesses, this day of 2013.
qNo b c (SEAL)
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
Lisa MaAe Coyni,Notary Pubtic
Page 7 of 7 Hampden lo"ship.Cumbeilana.Coynty
My Commissian Erpues June-10.2616