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HomeMy WebLinkAbout11-03-14 (2) REV-1500 EX(02-11) 1505610143 I OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 14 00769 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08 06 2014 02 24 1919 Decedent's Last Name Suffix Decedent's First Name MI STEPHENSON JANE G (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 C1 1. Original Return 0 2. Supplemental Return 0 3.Remainder Return(Date of Death Prior to 12-13-82) 0 4. Limited Estate E3 4a.Future interest Compromise 0 5. Federal Estate Tax Return Required (date of death after 12-12.82) H 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy Of Will) (Attach Copy of Trust) — 0 9. Litigation Proceeds Received 0 1 o.Spousal Poverty Credit(Date of Death 0 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 WILLIAM R BUNT ESQ 717 582 8195, 72 --1-7.0 Ti REGISTE OF-WILLS USEMNLF-' First Line of Address 109 S CARLISLE STREET Second Line of Address PO BOX 336 ri 1309 FILED I City or Post Office state ZIP Code CIO NEW BLOOMFIELD PA 17068 Correspondent's e-mail address: wrb@pa.net Under penalties of perjury,I declare that I have amined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of parer other than the personal representative is based on all information of which preparer has any knowledge, SIGNrOF POWN RESPO DATE �.� 2;C6��RN -Thomas G.Stephenson )O ADDRE6% 16 Craig Run Road, Q SLaGannon,PA 17020 SIGNATURE OF.PREPd*K1l5T_HER THAN REPRESENTATIVE DA7E /0 William R Bunt Esq ADDRESS V Law Office of William R.Bunt 109 S.Carlisle Street, New Bloomfield, PA 17068 Side I 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: STEPHENSON, JANE G RECAPITULATION 1. Real Estate(Schedule A).......... ................................................... 2. Stocks and Bonds(Schedule B)......__........................................ Z 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 5• Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 165 , 471 . 72 6. Jointly Owned Property(Schedule F) [3 Separate Billing Requested....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) [3 Separate Billing Requested............. 7. 103 , 712 . 04 8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 269 , 183 . 76 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 35 , 450 . 37 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 11. Total Deductions(total Lines 9 and 10).....................___.................................... 11. 35 , 450 . 37 12. Net Value of Estate(Line 8 minus Line 11)............................................................ 12. 233 , 733 . 39 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. 233 , 733 . 39 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 .045 233 , 733 . 39 16. 10 , 518 . 00 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE................................................................................................................. 19. 10 , 518 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. M Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 14 00769 Decedent's Complete Address: DECEDENT'S NAME Stephenson, Jane G STREET ADDRESS 1700 Market Street CITY STATE ?p Camp Hill PA 17011 L Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 10,518.00 2. Credits/Payments A. Prior Payments B. Discount 525.90 Total Credits(A +B) (2) 525.90 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line I+Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 9,992.10 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;................................................................................. F] FAI b. retain the right to designate who shall use the property transferred or its income;...._....._..................._ c. retain a reversionary interest;or.................................................................................................................. H Nx d. receive the promise for life of either payments,benefits or care?.............................................................. F 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?....................................................................................................................... 1 Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?......... Fx� 0 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 January 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)(11) 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 retrn 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 bloohr adoption. pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF Stephenson, Jane G FILE- NUMBER - �21 14 00769 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 -.Genworth Insurance Company-payment pursuant to policy 37,461.42 2 Asbury Bethany Village-refund 3,035.00 3 PNC Bank account no. 31200333702 21,251.59 See attached letter 4 PNC Bank account no. 31200344949 3,602.16 See attached letter 5 PNC Bank account no. 31300359881 100,008.97 See attached letter 6 Malpezzi Funeral Home-refund 112.58 TOTAL(Also enter on Line 5,Recapitulation) 166,471.72 REV-1510 EX+(08-09) pennsylvania DEPARTMENT OF REVENUE SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Stephenson, Jane G FILE NUMBER 21 - 14-00769 This schedule must be completed and filed if the answer to any of questions I through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION Include the name of the transferee,their relationship to decadent DECD'S TAXABLE VALUE NUMBER and the date of transfer. Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 PNC Bank account no. 31400355042 20,370.02 20,370.02 See attached letter 2 PNC Bank account no. 31800355843 7,103.27 7,103.27 See attached letter 3 PNC Bank account no. 5113728631 38,526.39 38,526.39 See attached letter 4 New York Life Annuity No. 75606881 37,712.36 37,712.36 See attached letter TOTAL(Also enter on line 7,Recapitulation) 103,712.04 REV-1611 EX+(10-09) & pennsylvania SCHEDULEH DEPARTMENT OF REVENUE FUNEPAL E)G)BMAM INHERITANCE TAX RETURN RESIDENT DECEDENT AMNSMTMCOM ESTATE OF Stephenson, Jane G FILE NUMBER 21 - 14-00769 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Malpezzi Funeral Home-funeral 3,544.81 2 Camp HIII United Methodist Church-funeral luncheon 500.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Thomas G. Stephenson . 13,400.00 Street Address 15 Craig Run Road city Duncannon State PA Zip 17020 Year(s)Commission Paid 2015 2. Attorney's Fees William R. Bunt 10,767.00 I 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 William R. Bunt-reimbursement of probate fees 670.88 5. Accountant's Fees 6. Tax Return Preparers Fees 7. Other Administrative Costs The Medicine Shoppe-pharmacy 113.91 See attached 6,453.77 TOTAL(Also enter on line 9,Recapitulation) 35,450.37 Schedule H COMMONWEALTH OF PENNSYLVANIA Funw-A ENmsm& INHERITANCE TAX RETURN AcWirftfta§wC4s1scor*x*d RESIDENT DECEDENT ESTATE OF Stephenson, Jane G FILE NUMBER 21 - 14-00769 2 Heartland Pharmacy-pharmacy 128.77 3 HCR Manor Care-nursing home 6,325.00 Page 2 of Schedule H REV-1813 EX+(01-10) pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF . FILE NUMBER Stephenson, Jane G 21 - 14-00769 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON($) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Ust Trustees) TAXABLE DISTRIBUTIONS(include outright sFousal distributions ,strIbutions and transfers under Sec.§116(a)(1.2)] 1 Thomas G. Stephenson Son One-Half of Estate 15 Craig Run Road Duncannon, PA 17020 2 Phillip E. Witmer Grandson One-Fourth of 132 Pointe 0 Woods Drive One-Half of Huddleston,VA 24104 residuary estate 3 Stephanie J. Woodward Granddaughter One-Fourth of 2087 James Madison Hwy. One-Half of Gordonsville,VA 22942 residuary estate Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN S.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-1513 EX+(01-10) pennsylvania DEPARTMENT OF REVENUE SCHEDULEJ INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF Stephenson, Jane G I FILE NUMBER 21 - 14-00769 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Ust Trustee(s) TAXABLE DISTRIBUTIONS distributions, outright spousal and Fransfers under Sec.9116(a)(1.2)] 4 Stephen E. Witmer Grandson One-Fourth of 11487 Spicers Mill Road One-Half of Orange,VA 22960 residuary estate 5 Sarah C. Love Granddaughter One-Fourth of 6725 Parkway Drive One-Half of Roanoke, VA 24018 residuary estate Page 2 of Schedule J C-) Bill anbt ajotanunt rT,'7 7.- iA? o f C., JANE G. STEPHENSON cz I, JANE G. STEPHENSON, a resident of Pinellas County, State of Florida, being of sound and disposing mind and memory, do hereby -make, publish and declare this to be my Last Will and Testament, hereby revoking and annulling all other Wills and Codicils by me heretofore made. I I desire and direct that all my legal debts and funeral expenses (including the purchase of a monument and/or head- stonel be paid without unnecessary delay by my personal representative hereinafter named and appointed. II I direct my personal representative to pay upon my decease any and all my taxes which may then be due and owing and/or which may be subsequently levied against my estate, whether inheritance taxes or otherwise, and no part of my tax shall be apportioned or prorated. zzI I may leave a written statement or list disposing of certain items of my tangible personal property not otherwise disposed of above. Any such statement or list in existence at the time of my death shall be determinative with respect to all items devised therein. All items not specifically devised thereby and not specifically devised previously in the Will I devise to my husband, THOMAS C. STEPHENSON. if no written statement or list is found and properly identified by my personal representative within thirty days after his qualification it shall be presumed that there is no such statement or list and any subsequently discovered statement or list shall be ignored. I direct that any expenses incurred in safeguarding or delivering such property be paid from my estate as an adminis- Y: JANE G. STEPHENSON tration expense thereof. Ifmysaid husband, THOMAS C. STEPHENSON, shall not survive me, I bequeath all of the aforesaid property which he would be entitled to receive to be divided equally between my two (2) children, THOMAS G. STEPHENSON and JANE S. WITMER, share and share alike, per stirpes. IV All of the rest, residue and remainder of my estate of whatsoever character and wheresoever situate I give, devise and bequeath to my husband, THOMAS C. STEPHENSON, providing he survive's me. If my husband, THOMAS C. STEPHENSON, does not survive me, then all the rest, residue and remainder of my estate, of whatsoever character and wheresoever situate, I give and bequeath to the then Trustee under that certain Trust Agreement by me made as Settlor and Trustee dated the day of June, 1980, the same to become a part and be distributed under the terms and conditions of said Trust Agreement and any subsequent amendments. By this reference I do not incorporate by reference any provisions of said Trust Agreement (which Trust has independent significance) so that property so devised and bequeathed to said Trustee be blended with and thereafter be administered and accounted for in all respects as an integral part of said living trust as so enlarged; and, accordingly, the receipt of the said Trustee for the property passing to it by this Will shall be a complete discharge and acquittance to my personal representa- tive. PROVIDED, that should for any reason that certain Trust Agreement aforementioned be declared a nullity or be revoked by me or through operation of law, then in that event, I adopt the terms and provisions thereof (including subsequent amendments, if anyl as part of this, my Last Will and Testa- ment, as though. set forth herein, and I direct that my estate be distributed in accordance with said terms and provisions. ZANE G. STEPHEpSON -2- NOTARY FOR PROOF OF WILL STATE OF FLORIDA COUNTY OF PINELLAS We, JANE G. STEPHENSON, DONA L. BROWN and DOROTHY H. ADMIRE the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned officer that the testatrix signed the instrument as her last Will and that she signed voluntarily (or directed another to sign for her, and did so voluntarily) and that each of the witnesses in the presence of the testatrix, at her request, and in the presence of each other signed the Will as a witness and that to the best of the knowledge of each witness the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Testatrix Witness Witn Subscribed and acknowledged before me by JANE G. STEPHENSON, the testatrix, and subscribed and sworn before me by DONA L. BROWN and DOROTHY H. ADMIRE the witnesses, on June 41, 1980 oe My commission expires: Notary rubric,State of notida at Large 4PUBLIC My Commission Expires NOV. 7, 1980 TRUST AGREEMENT r.: of JANE G. STEPHENSON Trust S.D. TRIS AGREEMENT is executed in duplicate this ,day.ti - #59-6655502 of June, 1980, between JANE G. STEPHENSON, hereinafter - referred to as the "Settlor", and JANE G. STEPHENSON, hereinafter referred to as the "Trustee". The First Successor Trustee shall be JANE S. WITMER, of Roanoke, Virginia. The Second Successor Trustee shall be THOMAS G. STEPHENSON, of Duncannon, Pennsylvania. A Successor Trustee shall assume the capacity of Trustee only in the event of the incapacity, death or voluntary resignation of the original Trustee hereof. W I T N E S- S E T H: That the Settlor, for and in consideration of the covenants herein contained and for TEN {$10.00) DOLLARS and other good and valuable considerations, hereby transfer, assign and deliver all assets shown on Schedule "A" annexed hereto and made a part hereof, receipt of which, IN TRUST, is hereby acknowledged by the said Trustee to be held and administered together with all other property that may from time to time be added to this Trust, IN TRUST, for the uses and purposes stated and upon the following terms and conditions: FIRST: SETTLOR LIFE INTEREST: The Trustee shall pay the- entire net proceeds from the income. of the Trust Fund and capital gains distributions from investment trusts to or for the benefit of the Settlor, while living. In addition thereto, the Trustee shall make payment from the principal of the Trust Fund to or for the benefit of the Settlor, in such .sums and at such times as the Settlor may request from time to time. In the event the Settlor should be unable, in the sole . opinion of the Trustee (.which. term includes any Successor LAW OFFICES OF Trustee) to make such. request in writing, then the Trustee, ;EOR6E K KiCKUTER, P.A, in its discretion, may pay such amounts as such Trustee 2801 FOURTH STREET N. ST.PETERSBURG.FLORIDA deems proper to care for, maintain and support the Settlor. _i- SECOND: PAYMENT OF DEBTS: Upon the death of the Settlor, the Trustee shall pay out of the principal of the Trust fund, at the written request of the legal representative of the Settlor's probate estate, if any, such sums as such representative shall state to be necessary for the payment of the expenses of the illness, funeral, burial and any and all debts of the Settlor, and federal estate taxes, including interest and penalties, imposed upon or in relation to any property required to be included in such Settlor's gross estate. for federal estate tax purposes and any state estate, inheritance and succession taxes, together with interest and penalties, payable upon or resulting from the Settlor's death, whether or not attributable to property subject to probate administra- tion and property taxes, debts, claims, expenses of administra- tion and other expenses that shall be payable out of the Settlor's probate estate. In the event no representative of such Settlor's estate is appointed by the appropriate court of competent jurisdiction, then in such event, the Trustee shall, in its sole and absolute discretion, determine the sums payable for the aforesaid purpose. If the Settlor is survived by her spouse, then all estate, inheritance, transfer, legacy succession or death taxes which may be assessed or imposed with respect to the deceased Settlor's gross estate shall be paid out of the Residual Fund as hereinafter defined. THIRD: . MARITAL DEDUCTION TRUST: Upon the death. of the Settlor, if survived by the Settlor's spouse., THOMAS C. STEPHENSON, the then Trustee shall divide the corpus of this Trust into two funds to be known as the Marital Deduction Fund and the Residual Fund. The Marital Deduction Fund will be that fractional part of the corpus which is the minimum necessary to secure. thelesser of a) the maximum marital deduction allowable for federal estate tax purposes and b)- the minimum I W OFFICES OF ;FORGE K.KICKLITER, marital deduction which, after taking into account the P.A, 2401 FOURTH STREET N, unified credit available to t-he Settlor's estate for federal ST_PETERSSURG,FLORIOA estate tax purposes, will result in no federal estate tax. 1 -2- The Residual Fund shall consist of the remaining fractional share of the trust corpus. In choosing which assets will be placed in the Marital Fund and the Residual Fund, the Trustee shall have absolute discretion, except that any assets which do not qualify for the Marital Deduction shall be allotted to the Residual Fund. The Settlor's husband shall have the absolute power of appointment over. any and all portions of said Marital Fund, exercisable by him at any time after the Settlor's death or by hit; Will, with no restrictions thereon whatsoever. If the Settlor's husband fails to exercise validly, in whole or in part, the power of appointment hereinabove granted to him, then 'upon his death the entire remaining corpus as shall not have been validly appointed by him shall be added to the Residual Fund and disposed of as hereinafter provided. The Trustee shall hold, invest and reinvest the assets of the Residual Fund, collect the income therefrom and, after deducting all expenses necessary to the operation of such fund, pay the net income thereof in such installments as may be convenient, but at least monthly, to the Settlor's spouse, THOMAS C. STEPHENSON, while living. In case. the entire income. and corpus of the. Marital Fund has been expended or withdrawn by or for the Settlor's spouse, THOMAS C. STEPHENSON, and additional funds are needed becauseL of illness or accident or any other extraordinary need after the exhaustion of said Marital Fund, the Trustee, in its discretion, shall be empowered to invade the corpus of the Residual Fund for the purpose, of paying to or for the benefit of the Settlor's said spouse such 'sums as are considered necessary, in the absolute discretion of the Trustee., under the circumstances, to provide for the care., maintenance, and support of the Settlor's said spouse, while living. The surviving spouse shall hatye, no authority d=ing the term of this Trust to exercise any discretion in the invasion of LAW OFFICES Of principal or management of the. Residual Portion. EORGE K.KICKLITER, P.A6 FOURTH: 2401 FOURTH STREET N. ST.PETERSBURG.FLORIDA BENEFICIAL TRUST: Should the Settlor's- said spouse fail to -3- withdraw or appoint the said Marital Fund portion, the said Trustee shall pay to the Settlor's spouse all of the net proceeds from the income of the Trust Fund and the capital gains distributions from investment trusts and shall apply or pay from the principal of the Trust such. amounts as the then Trustee deems advisable to provide adequately for the health, support and maintenance of the Settlor's spouse, while living. FIFTH: RESIDUAL PORTION: Upon the death, of the Settlor's spouse, THOMAS C. STEPHENSON, or -upon the death of the Settlor, if Settlor's spouse predeceases Settlor, the Residual Portion (and the remainder of the Marital Portion, if it has not been withdrawn or appointed by Settlor's spouse) or the remaining assets in Trust, as the case may be, including any accumulated and undistributed net income, shall be distributed as follows: A. FIFTY (50%) PER CENT to the Settlor's son, THOMAS G. STEPHENSON, or his lawful lineal issue, per stirpes. B. FIFTY (.50%) PER CENT to the Settlor's daughter, JANE S. WITMER, or to her lawful lineal issue, per stirpes. SIXTH: DEFERRED DISTRIBUTION: In the event that any of the benefi- ciaries under this Trust shall not have attained the age of Twenty-One C211, years when he becomes entitled to distribution of his share, then the Trustee shall retain such share for the beneficiary until such beneficiary has attained the age of Twenty-one C211 years. Provided, however, that the Trustee, in its discretion, may make disbursements from such interest so withheld for said beneficiary to provide such beneficiary with proper support, maintenance, care and education Cthrough collegel if the Trustee deems such appro- priate. SEVENTH.: INCOMPETENCY CLAUSE: Whenever the. trust property or any LAW OFFICES OF EORGE K.KICKUTER, income of the trust property shall become payable, or is P.A 2401 FOURTH STREET N. required to be paid pursuant to any of the provisions here- ST.PETERSBURG.FLORIDA -4- of, payable to or used for the benefit of a person under legal disability or incapacity or, by the demonstrated lack of reasonable financial acumen and prudence, is, in the sole opinion of the Trustee, unable to properly administer such payments, then such. payments may be made: (a) Directly to such beneficiary or to his credit: 051 To the legally appointed guardian or conservator or other legal representative of such beneficiary; Ccl To some near relative, friend or spouse of such beneficiary to be applied for the benefit of such beneficiary; or {dl By expenditure by the Trustee for the support, maintenance, education or medical care of such beneficiary; and any such payments or expenditures shall be a full acquitt- ance to the Trustee in each instance. . When, in the judgment of the Trustee, the beneficiary is able to manage his own property or affairs, then the Trustee shall distribute to said beneficiary the share to which he is entitled. However, if the beneficiary shall die before receiving distribution, the share to which he is entitled shall be distributed to his estate. EIGHTH: NON-TRANSFERABILITY CLAUSE: The interest herein transferred to the beneficiaries is present interest although distribution thereof may be deferred. No disposition, charge or encumbrance of either the income or principal, or any part thereof shall be in anywise liable to any claim of any creditor of any such beneficiary's interest hereunder as collateral therefor. NINTH: TRUSTEE APPOINTMENTS: Any individual Trustee serving without a Co-Trustee may at any time appoint a Co-Trustee to act with him and may remove any Co-Trustee so appointed. Such. appointment or removal shall be in writing and executed, witnessed and notarized in the same manner as this Trust Agreement, Each Trustee here-under (whether originally designated LAW OFFICES OF iEORGE K,KICKUTER. herein or appointed as Successor Trusteel shall have the P.A 2401 FOURTH STREET N. right to resign at any time by giving thirty (3al days' ST.PETERSBURG.FLORIDA written notice to that effect to the current income bene- -5- ficiaries of this Trust. In the event a Trustee shall become incapacitated, he shall be removed. In establishing the inability of a Trustee to act or to continue to act hereunder, the statements of two licensed doctors of medicine shall be sufficient to establish such incapacity and third parties are protected in relying on such statements without any further act or notice. In case of the death, resignation or incapacity of all the above enumerated Trustees, or in the event there is no Trustee or only one Trustee and such Trustee is also such a beneficiary that a Co-Trustee is required and none has been appointed, the then current income beneficiaries may, by a majority action (majority in interest rather than number) , designate from time to time the Trustee or Co-Trustee and remove any Trustee so designated. Such appointment or removal shall be in writing and executed, witnessed and notarized in the same manner as .this Trust Agreement. In the event the beneficiaries shall fail to so appoint or so remove, no rights shall merge and this Trust shall not fail; however, any person having a present, future, beneficiary or other interest herein, or title to or possession of any trust property, may apply to a court of competent jurisdiction for the appointment of a Successor Trustee or Co-Trustee and the judicial settlement of the predecessor Trustee's accounts. Upon signing a written acceptance of this Trust, any Successor Trustee shall be vested with title to all trust property subject to the trusts herein declared. No further act on the part of the parties hereto or of any Court shall be necessary to vest in a Trustee the fiduciary powers and duties in the supervision and management of this Trust Fund. TENTH: TRUSTEE POWERS: In the administration of the trust created hereunder, the Trustee shall have the power and authority, in addition to any other powers thatmaybe conferred by LAW OFFICES OF law: ;EORGE K.KICKLITER, P.A. 2401 FOURTH STREET k A. To allot to any share nreated hereunder an undivided ST.PETERSBURG,FLORIDA interest in any property constituting a portion of the Trust Fund; to make joint investments for such shares. -6- B. To sell at public or private sale, exchange, lease, mortgage and pledge any property, real or personal, at any time. constituting a portion of the Trust Fund, to borrow money for any purpose connected with the protection, preservation or improvement of the trust estate, -upon such terms and conditions as the Trustee shall deem proper. C. To invest and reinvest the Trust Fund or any part thereof, in any property, real or personal, domestic or foreign; securities including without limiting common andmutualfunds, investment trust certifi- cates, bonds, debentures, preferred stocks, stock options, margin accounts, common stocks, life insuranc mortgages, mortgage participation certificates, leases, royalties, working interests and other partici pations, and rights relating to minerals, oils and gas, limited partnerships and obligations (secured and unsecured) whether or not any such investment would be an appropriate trust investment apart from this provision and even though such investment is generally considered speculative or causes a greater proportion of the trust estate to be invested in investments of one type or of one company than would be appropriate for a trust apart from this provision; and to participate in a common trust fund, as the Trustee shall deem wise, without being limited to investments authorized by law for trust funds. D. In respect to any securities, to vote upon any proposition or election at any meeting and to grant proxies, discretionary or otherwise; to vote at any such meeting. E. To make distributions in kind, i.e., either in the form of trust assets, cash, or a combination of both. F. To determine what is principal and what is income hereunder, in the Trustee's discretion, without respect to any statute or rule of law, provided standard acceptable accounting principles are followed; except that any capital gains distribu- tions paid with regard to any mutual fund shares at any time constituting a part of the principal of the trust shall be considered income of the trust and distributed as such. G. To hold bonds, shares or other securities in bearer form, or in the,name of the Trustee or other nominee, without indication of any fiduciary capacity; to deposit cash in checking or savings accounts, in a bank or savings and loan institution, and withdraw from the same without indication of any fiduciary capacity. H. To enter into any fixed or level payment withdrawal plan with any mutual fund authorizing payment to the Settlor or any other beneficiary hereunder of a specified monthly amount payable from the income dividends, capital gains distributions and, to the extent necessary, from the proceeds of liquidation of shares of such mutual fund and to deposit shares of such mutual fund with a custodian or other agent pursuant to any such authorization. I. To manage, repair, improve, remodel, alter, add to or take from any property, real, or personal, at any time forming a part of the trust estate. With IAw OFFICES OF respect to any trust created here-under, the Settlor MORGE K KICKLITER, hereby waives compliance by the Trustee with RA. provisions of Section 738.12 of the Florida Statutes, 2401 FOURTH STREET N $T.PETERSBURG,FLORID or as subsequently modified or ammended, relating to under productive property. 1 -7- J. To employ accountants, attorneys and such agents as it may deem advisable; to pay- reasonable compensation for their services and to charge same to (or apportion same between) income and principal as it may deem proper. K. To exercise any and all powers and discretions given to a Trustee from time to time under the Florida Uniform Trust Administration Law and the other laws of the State of Florida not inconsistent with the provisions hereof. ELEVENTH: DUTIES OF TRUSTEE: The Trustee shall have the duty to file any required income tax, intangible tax or other tax returns for the Trust and to see that any taxes due are paid thereon. The Trustee shall have the duty tomaintainrecords of receipts and disbursements of the Trust Fund and to account for all trust proceeds of any type. TWELFTH: TRUSTEE AUTHORITY: No purchaser from the Trustee or any other person dealing with the Trustee shall be under any obligation to see to the application of the purchase money, or to the proper administration of this Trust. Any corporation, its transfer agent and its dividend disbursing agent, and any person, firm, bank or savings ngs and loan association, or any other party with whom the Trustee shall deal, shall be under no obligation or liability with respect to the validity or proper administration of this Trust, and shall be entitled to rely entirely upon written orders of the Trustee or his nominee, and shall be entitled to assume that this Trust Agreement as now written is in full force and effect until receipt of the written notice of its amendment, termination or revocation. The Trustee shall have the power and authority to designate the authorized signatures on accounts with banks and savings and loan institutions whether such signatories be a Trustee or not and all institutions relying on such authorized signatures are exonerated from any loss, claim or liability. Accordingly, one of two or more Trustees as well LAW OFFICES OF as non-fiduciary parties may be authorized signatories. iEORGE K.KICKLITER, P.A. THIRTEENTH: 2401 FOURTH STREET N. ST.PETERSBURG.FLORIDA EXONERATION FROM DUTY TO AUDIT: Any Successor Trustee here- -8- under shall not be required to audit or to determine the accuracy or propriety ety of any disbursements contained in the accounting theretofore rendered by the predecessor Trustee and such Trustee is hereby exonerated from any liability or responsibility with respect thereto. A Successor Trustee shall not be required or be under any duty to ascertain the correctness or validity of any prior accounting of any predecessor Trustee and no such liability shall attach to a Successor Trustee hereunder in respect of such accounting. FOURTEENTH: TERMS: Whenever convenient or desirable, the term "Trustee", as used in this Agreement, shall include any substitute, successor and additional Trustee or Trustees and in the plural. The term "beneficiary" shall include every individual and entity, named or unnamed, entitled to share under this Agreement as herein provided. The term "child", "children", "issue" or "descendants" shall include the Settlor's lawful children or the issue of said children, unless otherwise provided herein, but any share to which such afterborn children shall be entitled shall not vest later than the time permitted by the Rule Against Perpetuities. Unless otherwise required, masculine personal pronouns include the feminine and the singular and plural'may be construed inter- changeably. FIFTEENTH: TRUSTEE COMPENSATION: A professional Trustee shall be en- titled to reasonable compensation for its services in the administration of this Trust. The term "reasonable compensa- tion" shall be that compensation which is customarily paid for like services in the community at the time and place the said Trustee services are performed. A non-professional Trustee shall not be entitled to compensation for his or her services, however, he or she shall be entitled to reimbursement for any expenses incurred in the administration of this LAW OFFICES OF EORGE K.KICKLITER, Trust when such expenses are incurred in the course of P.X 2401 FOUATIA STREE7 N. performing as a fiduciary hereunder. ST,PETERSBURG.FLORIDA -9- SIXTEENTH: FUTURE ADDITIONS: The Settlor, or any person, may (by Will or otherwisel, from time to time, with the consent of the Trustee, transfer additional property, real or personal, to the Trustee to be held under this Agreement and the Trustee shall have authority to hold, manage and dispose of such property subject to all of the provisions of this Agreement which shall then and thereafter be applicable to such property. SEVENTEENTH: MINIMUM BALANCE: If at any time the Trustee determines that the value of any trust under this instrument is less than TEN THOUSAND ($10,000.0,0) DOLLARS, the Trustee, in its sole discretion, may distribute the principal of same to the primary beneficiary of the current income of said Trust, or to his guardian or conservator, either in cash or in kind, or otherwise, and the Trust shall then terminate. EIGHTEENTH: SEVERABILITY CLAUSE: This Trust is established under the laws of the State of Florida and the validity, administration and interpretation of this Trust shall be governed by the laws of said State. However, this Trust may be administered elsewhere within the United States and abroad, and it shall not be necessary that the Trust or any Trustee hereunder be qualified in the State of Florida or that court approval be required to exercise any power, right, or discretion granted to the Trustee. The Trustee shall further be authorized to act without posting any bond or without any notice to or consent from anyone. It is the. intent of this Agreement in all things to conform to the law in the disposition of the properties and securities herein, however, if by inadvertence parts hereof may be held to be invalid, the. Trustee does hereby declare that invalidity of any of the provisions herein contained in respect or particular shall not be deemed or held to impair any of the other provisions of this LAW OFFICES OF Agreement for the disposktion of the properties and assets, ;EORGE k KICKLITER, Rk real, personal or minced, of the Trust or the income derived 2401 FOURTH STREET N. ST,PETERSBURG.FLORIDA therefrom, as herein provided. -10- NINETEENTH: DISSOLUTION AND DISCHARGE: Upon the final distribution of all assets held in trust hereunder by the Trustee to the beneficiaries and, subsequently, upon delivery to the said Trustee of a written receipt from the said beneficiaries, this Trust shall thereupon be dissolved and said dissolution shall act as a complete discharge and acquittance of the said Trustee. TWENTIETH: AMEND14ENT AND REVOCATION: The undersigned Settlor, during her lifetime, reserves the right at any time to revoke, alter or amend this Trust Agreement in whole or in part by written instrument signed by the Settlor and delivered to the Trustee or Successor Trustee. Upon the death of the Settlor, this Trust shall become irrevocable. Neither the signature nor the consent of any Trustee shall be necessary or required to carry out any or all of the provisions of this paragraph. TWENTY-FIRST: TRUSTEE ACCEPTANCE: The Trustee hereby accepts the Trust herein created. IN WITNESS WHEREOF, the Settlor and Trustee has hereto set hand and seal the date first aforesaid. WITNESSES: z. ltll�x4c:t!.n,7(SEAL) MANE G. STEPHENSON - Settlor & V Trustee >, The foregoing instrument, of which this is the eleventh of twelve pages, was signed, sealed, declared and published by JANE G. STEPHENSON as her amendable, revocable, inter vivos Trust Agreement, in the presence of us, the undersigned, who at her special instance and request, do attest as witnesses after the said Settlor and Trustee signed her name thereto, in her presence and in the presence of each other the day IAW OFFICES OF anI&,year first aforesaid. GEORGE K KICKLITER, P.A. of 'St. Petersburg Florida. 1401 FOURTH STREET N. ST-PETERSBURG.FLOAIpA of 'St. Petersburg Florida. 2014 3: 12?M PNC Sank No. 2909 P. 2 1^1 PN C 1:0 1 1 1 September 17,2014 William R Bunt Esq. P 0 Box 336 109 S Carlisle St New Bloomfield,PA 17068 RE: lane Stepehnson SSN: DOD: 08-06-2014 Dear Mr,Bunt: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Certificate of Deposit Account# 31400355042 Established: 11-20-2010 JANE STEPHENSON ITT THOMAS G STEPHENSON DOD balance: $ 20,36831 + 1.71 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 21.61 YTD Account# 31800355843 Established: 01-28-2011 JANE STEPHENSON ITF THOMAS G STEPHENSON -DOD balance: $ 7.103.00+0.27 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 6.18 YTD Account# 31200333702 Established: 09-23-2008 JANE STEPHENSON DOD balance: $21,250.12+ 1.47 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 22-20 YTD Account# 31200344949 Established: 11-27-2009 JANE STEPHENSON DOD balance: 13,602.01 +0.15 accrued interest Interest paid 01-01-2014 thru 08-06-2014 $ 33,29 YTD Account# 31300359881 Established: 08-09-2011 JANE STEPHENSON DOD balance: $99,992.69+ 16.28 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 171.52 YTD Page I of 2 J 2014 3: 12PM PN(, Bank No. 2969 2. 2 Checking Account Account# 5 113 728631 Established: 08-09-2011 SANE STEPHENSON 11T THOMAS G ST.EPRENSON DOD balance: $38,526.10+0.29 accrued interest Interest paid 01-01-21014 thru 08-06-2014 $ 1.57 YTD Please note that this office provides date of death balances for deposit accounts(TKAs,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-BANK(1-889-762-2265)or stop by your local PNC Bank branch office, 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 froth 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 prohibited If you have received this communication in error,please note me immediately by reply or by telephone at 800-762-177.5 and immediately destroy this faxed document. Page 2 of 2 Winner Of the Dalbar Service Award from 2000-2013 September 11, 2014 Thomas Stephenson 15 Craig Run Road Duncannon,PA 17020 Policy Number: 75606881 Decedent: Jane G Stephenson Dear Mr. Stephenson, Thank you for your recent inquiry regarding the date of death value on the above policy. As of August 6, 2014 the value of the above-referenced policy was approximately $37,712.36. If you have any questions, our Client Services Representatives are available Monday through Friday from 8:30a.m. to 5:30p.m. Eastern Time at 1-800-762-6212. Sincerely, Kenneth Quella Service Associate New York Life Annuity Service Center• P.O. Box 9859 •Providence, R1 02940 •1-800-762-6212 Annuities are Issued by New York Life Insurance and Annuity Corporation (NYLIAC) (A Delaware Corporation) Variabte annuities are distributed by. NYLIFE Distributors LLC, Member FINRAISIPC NYUAC and NYLIFE Distributors LLC are wholLy owned subsidiaries of New York Life Insurance Company 51 Madison Ave, New York, MY 10010) 17. 20 14 3: 12PM PN(,' Sank No. 2969 P 2 PNC September 17, 2014 William R Bunt Esq. P 0 Box 336 109 S Carlisle St Neu•Bloomfield,PA 17068 RE: Jane Stepehnson SSN: DOD: 08-06-2014 Dear Mr. Bunt: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Certificate of Deposit Account# 31400355042 Established: 11-20-2010 JANE STEPHENSON ITF THOMAS G STEPHENSON DOD balance: $ 20,368.31. + 1.71 accrued interest Interest paid 01-01-2014 thru 08-06-2014$21.61 YTD Account# 31800355843 Established: 01-28-2011 JANE STEPHENSON ITF THOMAS G STEPHENSON DOD balance: 7.103-00+0.27 accrued interest Interest paid 01-01-2014 thru.08-06-2014$ 6.18 YTD Account#31200333702 Established: 09-23-2008 JANE STEPHENSON DOD balance: $ 21,250.12+ 1.47 accrued interest Interest paid 01-01-2014 thru.08-06-2014$ 22-210 YTD Account# 31200344949 Established: 11-27-2009 JANE STEPHENSON DOD balance: $ 31,602-01 +0.15 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 33.29 YTD Account# 31300359881 Established: 08-09-2011 JANE STEPHENSON DOD balance: $ 99,992.69+ 16.28 accrued interest Interest paid 01-01-21014 thru 08-06-2014 S 171.52 YTD Page 1 of-1 i. 2614 3: 12PM PNC Bank No. 2969 2. 1 Checking Account Account# 5113728631 Established: 08-09-2011 JANE STEPHENSON ITF- THOMAS O STEPHENSON 4 DOD balance: $38,526.10+0.29 accrued interest Interest paid 01-01-2014 thru 08-06-2014$ 1.57 YTD Please note that this office provides date of death balances for deposit accounts(TRAs,CDs,Checking and Savings). We do not process any llnancial transactions or provide statements, If you need assistance with any of these items,please call 1-888-PNC-BAND.(1-888-762-2265)or stop by your local PNC Bank branch office. 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 prohibited. lfyou have received this communication in error,please notes me immediately by reply or by telephone at 800-762-1775 and immediately destroy this faxed document. Page 2 of 2 Winner of the DaLbar Service Award from 2000.2013 September 11, 2014 Thomas Stephenson 15 Craig Run Road Duncannon, PA 17020 Policy Number: 75606881 Decedent: Jane G Stephenson Dear Mr. Stephenson, Thank you for your recent inquiry regarding the date of death value on the above policy. As of August 6, 2014 the value of the above-referenced policy was approximately $37,712.36. If you have any questions, our Client Services Representatives are available Monday through Friday from 8:30a.m. to 5:30p.m. Eastern Time at 1-800-762-6212. Sincerely, Kenneth Quella Service Associate New York Life Annuity Service Center P.O. Box 9859 •Providence, RI 02940 •1-800-762-6212 Annuities are issued by New York Life Insurance and Annuity Corporation jNYLIAC) (A Detaware Corporation) Variable annuities are distributed'by, NYLIFE Distributors LLC, Member FINRAISIPC NYUAC and NYLIFE Distributors LLC are whokLy owned subsidiaries of Now York Life.Insurance Company 51 Madison Ave, New York, NY 100101