HomeMy WebLinkAbout10-31-14 (2) 1505610105
REV-1500 OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
Bureau of Individual.Taxes r` "`v`u` County Code Year File Number
PO BOX 28o6oi INHERITANCE TAX RETURN
Harrisburg,PA 17128-o6oi RESIDENT DECEDENT p`�I 114 01tD1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
08/07/2014 04/09/1916
Decedent's Last Name Suffix Decedent's First Name MI
MILLER VIRGINIA L
(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 OVALS BELOW
CD 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
C=) 4.Limited Estate O 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
death after 12-12-82)
MID 6.Decedent Died Testate CD 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROSALIE P. WISOTZKI (412)697-409 rrnn r�
r� C?
(n
T Z7 C-D _ G7
REGISTERIOtY IHS USMLY U
} M F"
First Line of Address "`
t�
310 GRANT STREET -°
Second Line of Address -
L`s7
1109 GRANT BUILDING
-,3 `rt
City or Post Office State ZIP Code
DATE FILED
PITTSBURGH PA 15219
Correspondent's e-mail address:Wisotzkir@ComCast.net
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 preparer has any knowledge.
SIGNATU O UONESPONSIBLE FOR ETURN D E
B
AD RE$S
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
J 1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: VIRGINIA L. MILLER
RECAPITULATION
1. Real Estate(Schedule A). ........ .................................... 1.
2. Stocks and Bonds(Schedule B) .......... ............................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) .. .. . 3.
4. Mortgages and Notes Receivable(Schedule D)....... ................. . .. 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5.
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 32,202.89
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 485,489.23
8. Total Gross Assets(total Lines 1 through 7).. .................. ......... 8. 517,692.12
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 6,751.41
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. : 10,757.83
11. Total Deductions(total Lines 9 and 10)...... ........... ................ 11. 17,509.24
12. Net Value of Estate(Line 8 minus Line 11) ..... . ........................ 12. 500,182.88
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. 500,182.88 .
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0_ 15.
16. Amount of Line 14 taxable
at lineal rate X.0_ 16•
17. Amount of Line 14 taxable m
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate x.15 500,182.88 18 75,027.43.
19. TAX DUE .......... ................... ............................ 19. 75,027.43
20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
VIRGINIA L. MILLER
STREET ADDRESS
100 MT.ALLEN DRIVE
CITY STATE ZIP
CUMBERLAND PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 75,027.43
2. Credits/Payments
A.Prior Payments 71,276.06
B.Discount 3,751.37
Total Credits(A+B) (2) 75,027.43
3. Interest
(3)
4. If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred.......................................................................................... ❑ 0
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?.............................................................................................................. ❑ N
3. Did decedent own an"in trust for'or payable-upon-death bank account or security at his or her death?.............. ❑
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ....................................................................................:................................... ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)].The statute does not 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)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent(72 P.S. §9116(a)(1.3)].A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
REV-1509 EX+(01-10)
1"W, pennsylvania SCHEDULE F
DEPARTMENT REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAXAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
VIRGINIA L.MILLER
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.SALLEE MCELROY 1 BONNIE AVENUE,BEL AIR, MD 21014 NIECE
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT's VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'SINTEREST
1. A. 03/21/06 PNC BANK XX3018 15,767.62 50% 7,883.81
2 A 07/28/06 SANTANDER BANK XX2457 48,638.16 50% 24,319.08
TOTAL(Also enter on Line 6, Recapitulation) $ 32,202.89
If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
VIRGINIA L. MILLER
This schedule must be completed and filed if the answer to any of questions i through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 WELLS FARGO BROKERAGE(SEE ATTACHED)
484,518.72 100 484,518.71
19 METROPOLITAN STOCK SHARES @ 51.08/SHARE
2 970.52 100 970.52
STACKPOLE 1,071 shares-Non-marketable securities
3 0.00 0.00
TOTAL(Also enter on Line 7, Recapitulation) $ 485,489.23
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
VIRGINIA L. MILLER
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' GEIGLE FUNERAL HOME 2,419.07
2 FUNERAL REGISTRY BOOK 59.97
3 MINISTER (PEJACK)STIPEND 350.00
4 TOM KLINE FUNERAL SERVICES 250.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2• Attorney Fees:
2,000.00
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:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7. LAW OFFICE ADMIN., COSTS, FILING FEES,AND POSTAGE 180.00
6 PARALEGAL SERVICES 350.00
9 GREG MILLER, CPA FEES 1,100.00
10: STAPLES-ADM. COSTS 42.37
TOTAL(Also enter on Line 9, Recapitulation) $ 6,751.41
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
Q7pe nnsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
VIRGINIA L. MILLER
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. BANK OF AMERICA 134.81
2 CHASE CREDIT 533.01
3 WILLIM FERGUSON 195.00
4 KIM BRONTE 260.00
5 LIFE WAYS FINAL STATEMENT 9,357.71
6 P. HEALTH 27.30
7 RICKY CLOCK SERVICE 250.00
TOTAL(Also enter on Line 10,Recapitulation) $ 10,757.83
If more space is needed,insert additional sheets of the same size.
A
LAST WILL AND TESTAMENT
4F
VIRGINIA L. MILLER
I, VIRGINIA L. MILLER, presently residing and domiciled
in Upper Allen Township, Cumberland County, Pennsylvania,
declare this to be my Last Will and hereby revoke all Wills
which I have previously made. I additionally revolk any Powers
of Attorney previously granted to anyone or any institution
and recognize only the Power of Attorney granted to my neice,
Sallee McElroy.
ITEM I: I appoint my husband, HARRY
K. MILLER, as the Executor of my estate. If he is unable to
serve in this capacity, or having been appointed is u.-,,cable to
complete the administration of my estate, I appoint 'SALLEE R.
MCELROY, of Bel Air Maryland, as my Executrix without
bond.
ITEM II: I give to HARRY any :interest
that I may have in tangible personal property, including but
not limited to household furniture and furnishings, books,
pictures, jewelry, watches, wearing apparel, automobiles,
tools, equipment, and. all other items of like nature. We
consider these items to be held by us as husband ariLd wife,
tenants by the entireties, but should there be any question, I
give whatever interest I may have in my own name to HARRY.
If Harry ,should predecease me, certain items of tangible
personal property whether owned outright or in trust, shall be
distributed by Sallee McElroy in her sole discretion for herself
or for other family members with the following directive:
1 !
I specifically direct that our, grandmother clock. is to be
given to Sallee Leavy McElroy, our niece, who presently resides
at One Bonnie Ave Bel Air Maryland. I also direct that our
grandfather antique rocker and small Victorian chair are to be
given to Thomas W. Kline, who presently resides at ;3320 Casi
Drive Titusville Florida 32796. 1 further direct that any
expense incurred .in delivery of these items shall be ,a cost of
the administration of my estate.
ITEM III: I give the residue of my estate,
of whatever nature and wherever situate, to my husband,
Harry, if he survives my death. If Harty should predecease me,
the residue of my estate shall be distributed to the PRIVATE
TRUST AGREEMENT OF HARRY K. MILLER AND VIRGINIA L.
MILLER, as amended on 17 OCTOBER 2006. This Inter Vivos
Trust Agreement executed by Harry and myself as settlors and
all ammendments thereto, to be held by Sallee L. McElroy,
Trustee, administered and distributed as directed in the Trust
Agreement.
ITEM IV: If Harry and I should die under
such circumstances that the order of our deaths cannot be
established, It shall be conclusively presumed for all. purposes
of this will, as well as the aforesaid Trust, that Harry survived
my death.
ITEM V: I direct that all federal, state,
and other death taxes payable by reason of my death, with
respect to the property passing under this Will or property
distributed in accordance with the Trust Agreement, shall be
considered as part of the expense of administration of my
estate and shall be paid from my residuary estate, subject,
however, to the discretion we have given to the Trustee and
Co-Trustee Sallee McElroy to pay taxes and costs of
administration upon assets of my probate estate or in the
trust.
2
IN WITNESS WHEREOF, I have at Messiah. Village, this
day of
C�iaPAA'> 2008 set my hand and seal to this,
my Last Will md Testament consisting of the four (4) pages
including the acknowledgement.
--(SEAL)
VIR"GIAA L. MILLER
SIGNED, sealed, published and declared by Virginia L.
Miller, the above narne, as and for her Last Will Testament, in
the presence of us, who, at her request, in her presence and in
the presence of each other, have hereonto subscribed our
names as witnesses.
Residence
Residence
3
ACKNOWLEDGEMENT
We, VIRGINIA I MILLER, A4k_ and
the Testatrix and the witnesses,
respectively, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do herby declare
to the undersigned authority that the Testatrix signed and
executed the instrument as her Last Will and that she had
signed willingly (or willingly directed another to sign for her),
and that she executed it as her free and voluntary act for the
purposes therein expressed, and that each of the witnesses, in
the presence and hearing of the Testatrix, signed the, Will as
witnesses and that to the best of their knowledge the Testatrix
was at that time eighteen years of age or older, of sound mind
and under no constraint or undue influence.
'TE STATRLK
V I
TNESI:
WItNESE-3)
Subscribed, sworn to and acknowledged before me by
VIRGINIA L. MILLER, the Testatrix, and subscribed kind sworn
to before me by de and
witnesses, this
_'3 day 2008
WO M OF PENNSYLVANA
N=nN beaC,
Boy aw"hart,Notary PUt*C
(SEAL) psrAgook BM,Dauphln coverSim S Jan.27,2010 NO RY PUBLIC
co"Wrft . of t4owrles
Member,
4
THE VIRGINIA L. MILLER RESTATED REVOCABLE TRUST
Made the 7 day of 2010.
BY AND BETWEEN
VIRGINIA L. MILLER, of Pennsylvania, (hereinafter
referred to as the "Settlor")
AND
SALLEE R. McELROY of BelAir, Maryland, (hereinafter
referred to as the "Trustee" or "Trustees" )
WITNESSETH:
WHEREAS, the Settlor created an Intervivos Trust on
July 12, 1983 and amended it in 1992, later in 2000, and
later in 2006; and
WHEREAS, said amended trust named HARRY K. MILLER,
VIRGINIA L. MILLER and SALLEE R. McELROY as Trustees; and
WHEREAS, HARRY K. MILLER died; and
WHEREAS, the Settlor now desires to name Sallee R.
McElroy as the sole trustee; and
WHEREAS, the Settlor reserved the right to revoke, and
amend said trust in whole or in part; and
WHEREAS, the Settlor now desires to revoke said trust
and all of its amendments to date and restate said
Intervivos Trust in its entirety.
NOW,. THEREFORE, in consideration of the foregoing
recitals, the parties hereto do hereby agree as follows :
WITNESSETH:
WHEREAS, the Settlor desires to transfer certain assets
.to the Trustee, to be held in trust for the purposes set
forth hereinafter, and to the benefit of the persons named
herein.
NOW, THEREFORE, in consideration of the foregoing
recitals, the parties hereto do hereby agree as follows :
ARTICLE I
The Settlor hereby transfers and delivers to the Trustee
the property listed in Schedule "All attached hereto, together
with all Settlor ' s interest therein. The Trustee shall hold
said property, together with any additions thereto as
-hereinafter provided, and shall invest and reinvest the same
and shall distribute , the net income (hereinafter called
"Income" ) and principal as set forth in the following
provisions .
A. During the lifetime of the Settlor, the Trustee
shall pay the Income to or for the benefit of the Settlor in
convenient installments . Further, the Trustee shall pay and
distribute to or for the benefit of the Settlor, SO much of
the principal of the trust estate as the Trustee deems
advisable, from time to time, for the comfort, maintenance
and support of said Settlor, and to aid the Settlor in the
event of any circumstances or condition affecting said
Settlor wherein money is needed. Further, the Trustee is
authorized to make annual gifts limited in amount to the
annual gift exclusion per the current federal revenue code
.to the Settlor' s relatives, including the trustee, in a
manner consistent with the Settlor' s prior gifting pattern to
the same relatives .
B . Upon the death of the Settlor, if her executor
certifies to the Trustee that her probate estate is
insufficient to pay the debts, pre-residuary bequests,
expenses of administration, and death taxes which the
executor is directed to pay, the Trustee shall pay to the
executor such amount as the executor shall certify as being
the deficiency, and the Trustee shall be under no duty to
inquire into the validity of such certification.
C. upon the death of the Settlor, and after deducting
trust administration expenses payable after said death, the
remaining principal, together with any accrued or
undistributed income and any property received by the Trustee
from the Settlor ' s estate or from any other source, shall be
referred to as the trust estate and shall be held by the
Trustee and distributed as follows :
1 . The Trustee shall make the following specific
distributions free of trust as soon as is convenient:
• The sum .of Twenty-Five Thousand (1>25, 000 .00)
Dollars, and the grandfather antique rocker,
and the small victorian chair if said tangible
items are still in the Settlor' s possession to
Thomas W. Kline presently residing in
Titusville, Florida.
• The sum of Twenty-Five Thousand (. 25 , 000 . 00)
Dollars to Richard Terry Kline presently
' aquappT a
re�i' it g Brownda e, Penntt a a
�• The sum of Twenty-Five Thou d 25 , 0 . )
wflland
_ Dolylar✓
and RE �a itt
V
all of the Settlor' s � S aS�LUUU
zno pagT.Tascne ouoem� o� aiTl °R���f�E��r� u�$ dn�
uT pu-e aouasaj(Y j UT `Isanba.T JOLT I-e `oTgnn. `sn jo aauasaxd aT I
UT `jU;DUre .sa,L Tp A �aLfjI6f jjtMW Y� u anoge OT14 `.TallrW
''T -eTUT0.11A S�hpea_Taopfp'pep@S Ug q `p9j'q4%dQ[3fqrJpSllars
•
.• atives and friends
Jill Kline Lynch
Brian W. KiT�JaOpal.nnouf.a_e QIP 2iuTpnlaut
.Tno aLI �i�T ?o��ze�sa,L pLrul IlIpA 4swj AU,
`sup o:1 Mas pine pueu Sw IQS 3pPi fuer fi"" Jo X_ep
STu a �llill LIL'TSsa -� 'b�h I ,�to2lHlYm SS3 t�.LIlSc1 I�tI
Michael T. Kline
Scott Larner
Seth Rigler
Richard McElroy
Melanie McElroy
Harry L. Leavy
Peter Leavy
Joan Annabelle L. Benson
Karol H. Kline
Kay Page Kline
Donna Brandt
To Frey Village, Middletown, Pennsylvania
The sum of One Thousand ($1, 0000 . 00) Dollars
to each of the following charities : to The
Humane Society of Harrisburg Area, Inc,
presently with an address of 7790 Grayson
Road, Harrisburg, PA 17111; and to The Zion
Lutheran Church Altar Guild, presently at 15
South Fourth St . , Harrisburg, PA. to be used
to provide flowers annually in memory of Harry
K. and Virginia L. Miller.
in the event any specifically named individual
beneficiary predeceases the Settlor then his or her monetary
gift shall lapse and be added to the residuary trust estate.
The tangible gift items designated for a named beneficiary
who has predeceased the Settlor shall be distrih:,uted to the
deceased beneficary' s then-living children with an effort to
equalize said distributions among them.
In the event a named charity is no longer in
existence at the time of the death of the Settlor, then said
gift shall lapse and be added to the residuary trust estate.
Any remaining Trust estate shall be distributed
free of trust to the Settlor' s niece, Sallee R. McElroy of
BelAir, Maryland. In the event Sallee R. McElroy predeceases
the Settlor then her gift shall be distributed equally
between Rachwel R. Larner and Seth C. Rigler.
2 . The interest of any beneficiary hereunder,
including a remainderman, in Income or principal, shall not
be subject to assignment, alienation, pledge, attachment or
claims of creditors until after payment has actually been
made by the Trustees as hereinbefore provided.
3 . Upon the death of any Income beneficiary, any
Income accrued or received by the Trustees subsequent to the
last Income payment date shall be paid to the person or
persons for whose benefit the principal producing such Income
is continued in trust or to whom such principal is
distributed under the terms hereof.
D. If at any time Sallee R. McElroy is uxiwilling or
unable to act as the Trustee, then Rachel R. Larner shall act
as the Successor Trustee .
E. The Trustee during the lifetime of the Settlor may
at any time by a signed instrument delivered to the Successor
Trustees, delegate to them any or all fiduciary discretion,
powers, and duties, either for a specified time or until the
delegation is revoked by a similar instrument; and any person
dealing with the Successor Trustees may rely upon their
certification as to the extent of their authority.
F. The Trustee shall be entitled to receive
compensation for services rendered hereunder and shall be
reimbursed for expenses incurred in this trust
administration. Further, the Trustees are authorized in
their sole discretion to sell securities to the extent
necessary to pay any portion of such costs or expenses which
is chargeable against principal .
G. No successor trustee shall be liable for the acts
or omissions of the prior serving Trustee .
ARTICLE I!
A. The Trustees hereunder shall have the following
powers, ,in addition to and not in limitation of those granted
by law: to accept assets in kind, including real estate, from
the Settlor or elsewhere and to retain such assets in kind or
to sell the same; to invest in all forms of property
including stock, common trust funds and mortgage investment
funds whether maintained by the corporate Trustee or others;
whether managed by professional advisors or others; and
including interest-bearing accounts in or certificates issued
by any financial institution, without restriction to
investments authorized for Pennsylvania fiduciaries, as the
Trustees may deem proper; to hold income cash uninvested
until the next regular payment date, without liability for
interest thereon; to pledge, exchange or mortgage real or
personal property and to lease the same for terms exceeding
five (5) years; to give options for sales, leases and
exchanges ; to compromise claims; to vote shares of corporate
stock, in person or by proxy, in favor of or against
management proposals; to engage legal counsel , investment
advisors, tax advisors, accounting advisors and other such
professional advisors as the Trustees may in its discretion
deem advisable, and to pay the reasonable fees and costs
thereof from trust income and, if necessary, from trust
principal ; to make division or distribution hereunder either
in cash or in kind; and, in connection therewith, to allocate
to different shares different kinds of or interests in
property and property having different bases for federal
income tax purposes , all as the Trustees deem equitable . The
Trustees shall not engage in churning, as that team may from
time to time be defined by federal securities laws, as the
same may be amended from time to time, and related case law.
The Trustees shall have no liability for any mistake or error
of judgment made in good faith.
ARTICLE III
After the death of the Settlor, the following provisions
shall be applicable to the trusts created herein:
A. Upon the death of any income beneficiary, any
accrued or undistributed income shall be paid to the person
or persons for whom the principal is continued in trust or to
whom it is distributed under the terms hereof, unless
otherwise provided herein.
B. The interest of any beneficiary hereunder,
including a remainderman, in income or principal, shall not
be subject to assignment, alienation, pledge, attachment or
claims of creditors until after payment has actually been
made by the Trustee as hereinbefore provided.
C. Corporate distributions received in shares of the
distributing corporation shall be allocated to principal,
regardless of the number of shares and however described or
designated by the distributing corporation.
ARTICLE IV
A. The Settlor retains the right to revoke, alter or
amend this trust at any time upon delivery to the Trustee of
an instrument in writing setting forth said revocation or
amendment . Further, the Settlor shall have the right to
withdraw at any time all or any part of the principal of the
trust estate .
B . It is agreed that the Settlor shall have the right,
from time to time, to add to the principal of the trust
estate such other property or properties, cash or securities,
as Settlor sees fit, and the Trustee agrees to hold such
property or properties, cash or securities, so added, under
the trusts herein set forth, as well as any property received
hereunder from any other source .
C. As used in this deed of trust, the singular may
include the plural and the plural the singular, and the use
of any gender shall be applicable to all genders .
D. This deed of trust has been delivered to and
accepted by the Trustees in the Commonwealth of Pennsylvania
and shall be governed in all respects by the laws of said
Commonwealth.
WITNESS the due execution of this Revocable Trust
Agreement the day and year aforesaid.
SETTLOR:
FA.,,,/(SEAL)
it es s VI NIA L. MILLER
s
W
it
TRUSTEE:
Witkess j SALLEE R. MftLROY
Signed, sealed, published and declared by VIRGINIA L.
MILLER, the Settlor above named, as and for her Trust in the
presence of us, who, at her request, in her presence and in
the presence of each other, have hereunto subscribed our
names as witnesses hereto.
ADDRESS_ Alk �)C
ADDRESSIQ() lefi n t( ,
AFFIDAVIT
COMMONWEALTH OF' PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
I, VIRGINIA L. MILLER, Settlor, whose name is signed to
the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that I
signed and executed the instrument as my Revocable Trust;
that I signed it willingly and that I signed it as my free
and voluntary act for the purposes therein expressed.
IN WITNESS WHEREOF, I, VIRGINIA L. MILLER, have hereunto
set my hand and seal this Q day of 2010 .
�. � SEAL]
VIRGItjrA L. MILLER
SWORN or affirmed to and acknowledged
before me, by VIRGINIA L. MILLER, the Settlor,
this day of 4f 2010 .
COMMONWEALTH OF Pf:NNSYLVANba
NOTARY UBLIC
Notarial
Betsy Samijart,NotaiiPublir,
Penbrook Boro,baupi-iin county
M Commission Expires : 1Ay Co,rmission Expires.Ian.27.2010
Mymember.Pennsylvania Asscration of Notaries
a?,�Olb
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
) SS :
COUNTY OF CUMBERLAND )
We, Kali; Q Mt'ei4k_ and KP114 E HQ4z�� ' the
witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law,, do depose
and say that we were present and saw the Settlor sign and
execute the instrument as her Revocable Trust; that she
signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed; that each
of us in the hearing and sight of the Settlor signed the
Trust as witnesses; and that to the best of our knowledge the
Settlor was at the time Eighteen (18) or more years of age,
of sound mind and under no constraint or undue influence.
Witness
Witness y
SWORN or affirmed to and subscribed
before me, a notary public,
the day of 2010 .
"�- G0fAMO1H`0 EAL T H OF PENN3YLVPt'1."!A
NOTARY P BLIC
-'— Betsy Larn;iart,wotary Pub'Ic
f �sntiroo?<Lora,Dauphin counti I
F spires Jan.27,2010
SCHEDULE A
ASSETS TRANSFERRED TO
THE VIRGINIA L. MILLER RESTATED REVOCABLE TRUST