HomeMy WebLinkAbout02-0899
REV~ 1500 EX .. {6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OEPT.2B0601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Mock Alfred J.
DATE OF DEATH (MM-DD-YEAA)
(!/
OFFICIAL USE ONLY
/7-,/;)-/0
FILE NUMBER
21-02-899
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
160-24-7942
THIS RETURN MUSl BE FILED IN DUPLICATE WITH THE
NUMBER
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
x
o
o
None
539.94
None
None
None
None
1,486,774.84
16,402.60
None
x
X
X
X
.0 0
o 45
.12
.15
3. date of death
. Remainder Return prior to 12-13-82)
S. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(date of death between 12-31.91 and 1-1-95) (Attach Sc;h 0)
:', THIS SE:cTION MuST BE:COMPUTE:D. ALL CORRESPONDllNCE &. CONFIDElIITIALTAA INFORMATION SHOULD liE El.IAECTEO TO:.
NAME COMPLETE MAILING ADDRESS
Copyright (c12000 form software only The Lackner Group, Inc.
Ro er B. Irwin Es .
FIRM NAME (If Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
OFFICIAL USE ONLY
(8) 1,487,314.78
(11) 16,402.60
(12) 1,470,912.18
(13)
(14) 1,470,912.18
(15)
(16)
(17)
(18)
(19)
0.00
307.44
0.00
0.00
307.44
71 49-235
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule 0)
S. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non~Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Une 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
OAT~OF BIRTH (MM-DD-YEAR)
01/07/2002 05/03/1919
IF APPLICABLE SURVIVIN. SPOUSE'S NAME (LAST, IRST, AND MIDDLE INITIA
Mock, Kathleen A.
X 1. Original Return
4. Limited Estate
X 6. Decedent Died Testate
2.
4..
X 7.
Supplemental Return
Future Interest Compromise (date of death after 11-11-B2)
Decedent Maintained a LIving Trust
(I\ttact'l copy of Will)
o 9. Litigation Proceeds Received
(A1tach copy of Trust)
Spousal Poverty Credit
010.
(1)
(2)
(3)
R
E
C
A
P
I
T
U
L
A
T
I
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N
(4)
(5)
(6)
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A. T
X A
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX 1.2) 1,464,080.28
16. Amount of Line 14 taxable at lineal rate 6,831.90
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
FormREV-1S00 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
232 Avon Drive
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credjts/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
307.44
0.00
Total Credos ( A + B + C) (2)
'~--w/
3. Interest/Penalty it applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable 10: REGISTER OF WillS, AGENT
0.00
3Di Oqq
::sill Lj
:~t~~~:~:~~~:w~~mf~i~:1~~[[~W;~~::i~~~1~f:l~i~~::~~::~[~811~~:i~~:::!::~,:1i:~~mf~:~:1i~~~~~~:~I~f~:1:~[~:81R~. .
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; .
c. retain a reversionary interest; or.
d. receive the promise for life of either payments, benefits or care?
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . D []]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? 0 rn
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? [R] 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.
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.
R OTHER THAN REPRES TATIVE
3. oL-.
Kathleen A. Mock
232 Avon Drive
-----------------------------------------------------
Carlisle, PA 17013
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
- - - - - - - - - - - - - - - - - - - - - ~ - - - - - - - - - - - ~ - - - - - - - - - - - - - - - - - - -
Carlisle PA 17013
DATE
1~#/.2-
DATE
For dates of death 0 or er July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% 72 P.S. 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%
[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 twenty-one 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% [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%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9t 16(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX 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.
Copyright (el 2000 form software only The Lackner Group, Inc.
Form REV-1S00 EX (Rev. 6-00)
AEV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
lNHERlT ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Alfred J. Mock
SSit 160-24-7942
01/07/2002
21-02-899
All property jointly-owned with right of survivorship must be disclosed on Sched\lle F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 22 shares C.R.I., Inc. ; Capital Realty Investors -I 17.27 379.94
2 5 shares C.R.I., Inc. , Captial Realty Investors II 32.00 160.00
3 10 shares Carlyle Real Estate L. P. XIII 0 0.00
TOTAL (Also enter on line 2, Recapitulation) 539.94
(If more space is needed, insert additional sheets of the same size)
CopyrIght (t.) i996 form software only CPSystems, Inc.
Form REV-1503 EX (Rev. 1-97)
REV-1510 EX + (1 ~97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alfred J. Mock
SSfl 160-24-7942
01/07/2002
FILE NUMBER
21-02-899
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM
NUMBER
1
DESCRIPTION OF PROPERTY
AELAW8~M~I~ t~ b~~~5~~/tWJ~~~~lT~EJF t~~~RSFEA.
ATTACH ACOPYOFTHE DEED FOR REAL ESTATE.
Equitable Life Assurance
Society; bene-K.A. Mock
EXCLUSION
(IF APPLICABLE)
% OF
DECD'S
INTEREST
DATE OF DEATH
VALUE OF ASSET
12,290.72
2
Sunarnerica Life Insurance
Company/MetLife Investors -
sons, Frederick & Andrew
Mock beneficiaries
6,831.90
3
PNC Bank, Delaware, TUA
w/A1fred J. Mock;
09/13/2000
1,467,652.22
TOTAL (Also enter on line 7, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
Copyright(c) 1996 farm software only CPSystems, Inc.
TAXABLE VALUE
12,290.72
6,831. 90
1,467,652.22
1,486,774.84
Form REV-1510 EX (Rev. 1-97)
REV- 15 1 1 ex + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERIT A.NeE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Alfred J. Mock
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
SS1ft 160-24-7942
FILE NUMBER
21-02-899
01/07/2002
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES,
Hoffman-Roth Funeral Home
6,915.00
2
Sunnyside Restaurant
477 . 60
1.
ADMINISTRATIVE COSTS,
Personal Representative's Commissions
Name of Personal Aepresentative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Kathleen A. Mock
Street Address 232 Avon Drive
City Carlisle State~Zip17013
Relationship of Claimant to Decedent Sp OUS e
5,000.00
3,500.00
4. Probate Fees
5.
500.00
Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Register of Wills - filing fee
10.00
TOTAL (Also enter on line 9, Recapitulation) $ 16,402.60
(It more space is needed, insert additional sheets of the same size)
copyright (e) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1513 EX + (9~OO)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Alfred J. Mock SS# 160-24-7942
NUMBER
I.
01/07/2002
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Alfred Mock Marital Trust
f/b/o Kathleen Mock
Carlisle, PA 17013
RELATIONSHIP TO DECI;'DENT
Do Not List Trustee(s)
Trust
Trust
Spouse
FILE NUMBER
21-02-899
AMOUNT OR SHARE
OF ESTATE
remainder
1,000,000.00
tangibles
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU la. AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
2
Alfred Mock Residual Trust
f/b/o Kathleen A. Mock
Carlisle, PA 17013
TOTAL OF PART 11- ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(1f more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc.
3
Kathleen A. Mock
232 Avon Drive
Carlisle, PA 17013
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
0.00
Form REV-1513 EX (Rev. 9-00)
, ,
LAST WILL AND TESTAMENT
!, ALFRED J. MOCK, of the Borough of Carlisle, Cumberland County, Pennsylvania,
being of sound mind, disposing memory and full legal age, do hereby make, publish and declare
this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and
Codicils heretofore made by me.
ONE:
I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as may be done conveniently after my
decease. Furthermore, I direct that all state, inheritance, succession and other death taxes
imposed or payable by reason of my death and all interest and penalties thereon with respect to
all property composing of my gross estate for death tax purposes, whether or not such property
passes under this Will, shall be paid by the Executor or Executrix of my estate.
TWO:
I bequeath my tangible personal property (exclusive of cash, securities,
choses in action, and all other tangible evidences of intangible personal property) to my wife,
KATHLEEN A. MOCK, if she shall survive me, or if she shall predecease me, to those of my
children who shall survive me for an equitable distribution thereof.
THREE:
I hereby give, devise and bequeath all of my estate of whatever nature and
wherever situate to the then Trustee(s) of my Revocable Living Deed of Trust, dated September
13,2000, as the same may be amended, as an addition thereto and to be distributed in accordance
therewith.
GZ/}
--
, ,
FOUR:
All death taxes (including penalties and interest thereon) payable by reason
of my death (except generation skipping taxes for which liability would otherwise be determined
in accordance with Section 2603(a)(l) or Section 2603(a)(2) of the Internal Revenue Code of
1986, as the same may be amended, or the corresponding provision of any subsequent Internal
Revenue laws ("Code")) shall be paid out of and charged against the principal of my residuary
estate, even though assessed against property not passing under this Will or passing under a
Paragraph of this Will other than that disposing of my residuary estate. All other devises and
legacies made herein or by Codicil hereto shall be tax free.
2. Anything herein to the contrary notwithstanding, the provisions of
this Paragraph shall in no way limit the right of my estate to recover any amounts pursuant to
Section 2207 A or Section 2207B of the Code or under any similar state statutory right of
apportionment unless (and only to the extent) the instruments giving rise to the property transfers
which create such statutory right of recovery or apportionment (or other instruments) specifically
provide for the payment of the incremental death taxes attributable to the inclusion of such
property in my estate.
3. Anything herein to the contrary notwithstanding, my Executor shall
have the right to request from the Trustees of my aforesaid Revocable Deed of Trust, dated
September 13, 2000, as the same may be amended, such sums as they deem necessary for the
payment of death taxes, debts and administration expenses of my estate, from that portion of the
trust estate that is available to Trustee for such purpose, in addition to the assets of my estate.
However, my Executor shall not be authorized to request from the Trustee for the foregoing
purposes any cash or property received in the trust estate by the exercise of a special or limited
power of appointment.
Notwithstanding the foregoing, I direct my Executor not to accept any property
which is not includible in my gross estate for federal estate tax purposes, or would not otherwise
&7;
~
2
be includible if not so paid over. Taxes on all future interests may, in the discretion of my
Executor, be prepaid.
FIVE: My Executor as Trustee shall hold any property vested in an incapacitated
person (whether on account of minority or otherwise) until termination of the incapacity. My
Executor as Trustee, in his or her sole discretion, shall determine the onset and duration of
incapacity. During incapacity, whether the beneficiary is entitled to principal or only to income,
my Executor as Trustee may accumulate income or expend income and principal directly for the
health, maintenance, education and support of such person without the intervention of any
Guardian and without application to any court. Payments may be made to the parents of a minor.
to a custodian under the applicable gifts or transfers to minors act, or to the person with whom
the incapacitated beneficiary is living, without any liability on my Executor as Trustee to ensure
the application thereof. My Executor as Trustee shall have all powers recited in the preceding
Paragraph of this Will. For purposes of this Paragraph, "minority" shall be defined as being
under the age of eighteen (18) years.
SIX: I hereby nominate and appoint my spouse, KATHLEEN A. MOCK, to
serve as Executrix of this my Last Will and Testament. If she has predeceased me, failed to
qualifY, or ceased to serve as Executrix for whatever reason, I then appoint my son, FREDERICK
C. MOCK and PNC BANK, DELAWARE to serve as Co-Executors of this my Last Will and
Testament. If FREDERICK C. MOCK has predeceased me, failed to qualifY, or ceased to serve
as Co-Executor for whatever reason, I then appoint my son, ANDREW J. MOCK to serve as a
Co-Executor of this my Last Will and Testament in his place, said substitute personal
representatives having the same powers as are given to the original Executrix hereof.
~
3
SEVEN:
No Executor, Executrix or Trustee acting hereunder shall be required to
post bond or enter security in this or any other jurisdiction.
EIGHT:
No person or persons shall benefit hereunder unless such beneficiary shall
survive me for a period of at least sixty (60) days.
NINE:
No beneficiary may assign or anticipate his or her interest in any income or
principal held or distributable hereunder; and no beneficiary's creditors may attach or otherwise
reach any such interest.
TEN: If any person or institution entitled to share in any distribution under the terms of
this my Last Will and Testament becomes an adverse party in any proceeding to contest the
probate of this Last Will and Testament, such person or institution shall forfeit his, her or its
entire interest inherited hereunder and all provisions in favor of such person or institution shall
be declared void and of no effect. The share of such person or institution so forfeited shall be
then distributed equally to the remaining residuary heirs of my estate as set forth hereunder.
ELEVEN:
My Trustee or Executor or Executrix of my estate shall have the following
powers, in addition to those vested in it by law:
My Executor or Trustee, as the case may be, at his, her or its discretion, may
compromise claims, borrow money or retain property for such length of time as he, she or it may
deem proper, sell lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of or
grant option of all or any portion of my estate or the trust estate for such prices and on such terms
in public or private transactions as he, she or it may deem proper; and invest trust property and
income without restrictions to legal investments. The determination of the Trustee with respect
illY
4
to the advisability of making payments out of the income or principal to any child or beneficiary
inheriting hereunder shall to conclusive and binding on all persons howsoever interested in the
respective trust. Further, the Trustee shall be authorized to receive additions to the respective
trust of any kind or any property whatsoever from sources other than my estate and at any time in
the sole discretion of the Trustee.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 13th day of
September, 2000.
01 U !l/Jf2
ALFRED J. MOCK
(SEAL)
Signed, sealed, published and declared by ALFRED J. MOCK, the above named Testator,
as and for his Last Will and Testament, in the presence of us, who, at his request and in his
presence and in the presence of each other have subscribed our names as witnesses hereto.
5
ACKNOWLEDGMENT AND AFFIDAVIT
WE, ALFRED J. MOCK, ROGER B. IRWIN and JAMES D. HUGHES the testator
and witnesses respectively, whose names are signed to the 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 herein expressed, and that each of the witnesses, in the
presence and hearing of the testator, signed the Will as a witness and that to the best of their
knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence.
(Jf Q /1 OCIJ<:
ALFRE,J{ J. MOCK
/!~ rJ.~.
ROG B IN
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by ALFRED J. MOCK, the testator
herein, and subscribed and sV'iom to before me by ROGER B. IRWIN and JAMES D.
HUGHES, witnesses, this 13>!J;' day of September, 2000.
Notarial Seal
Betzi A. Morrison, Notary Public
Carlisle Boro, Cumberl.,':! CQunty
My Commission Expires Dec. 15, 2000
M,mber, PennsylVania Association of :' 00s
THE ALFRED .J. MOCK
REVOCABLE LIVING TRUST
THIS REVOCABLE DEED OF TRUST, made this 13th day of September, :2000,
between ALFRED J. MOCK, of the Borough of Carlisle, Cumberland Cmmty, Permsylvania
("Settlor") and PNC BANK, DELAWARE, a Delaware banking association with its principal
offices located at 222 Delaware Avenue, Wilmington, Delaware, and KATHLEEN A. MOCK.
of the Borough of Carlisle ("Trustees"), WITNESSETH:
ARTICLE ONE
NAME OF TRUST
This trust instrument shall be known as the ALFRED J. MOCK REVOCABLE
LIVING TRUST.
ARTICLE TWO
TRUST PROPERTY
Settlor hereby transfers to the Trustees the property set forth on Schedule "A" which is
attached hereto and made a parl hereof by this reference. Trustees shall hold such property and
the proceeds thereof, together with any other property which may be added thereto (such property
and additions being hereinafter called "principal"), IN TRUST, and apply the same and the net
income therefrom upon the trusts herein set forth.
ARTICLE THREE
LIFETIME DISTRIBUTION
During the lifetime of the Settlor, Trustees shall pay the net income to Settlor, for
Settlor's lifetime, in such periodic installments as Settlor and the Trustees shall find convenient,
but at least as often as monthly. In addition, Trustees shall from time to time: (I) pay to Settlor
such of the principal as Settlor may be writing request, and (2) pay to or for the use of Settlor
and/or Settlor's spouse, KATHLEEN A. MOCK, such of the principal as the Trustees, in their
sole discretion, deem necessary for their health, maintenance and support.
ARTICLE FOUR
ADMINISTRATION UPON DEATH OF SETTLOR
A. Upon the death of Settlor, if Settlor's Executor or Administrator shall certify to
Trustees that there are insufficient liquid assets to satisfy all pecwliary bequests, funeral
expenses, debts, administrative expenses, including Executor's or Administrator's commissions,
all death taxes (including penalties and interest thereon) payable by reason of Settlor's death
(except generation skipping taxes for which liability otherwise would be determined in
accordance with Section 2603(a)(I) or Section 2603(a)(2) of the Internal Revenue Code of 1986,
as the same may be amended or corresponding provisions of any subsequent Internal Revenue
laws ("Code"), Trustees are authorized but not directed to payout of the residue of the trust
estate held under Article FIVE hereof the amounts which said Executor or Administrator shall
have certified to be needed, in addition to the liquid assets of Settlor's estate; provided, however,
that Trustees shall not pay for the foregoing purposes any cash or property received hereunder by
exercise of a special or limited power of appointment, nor shall Trustees pay for such purposes
2
any property that is otherwise not includable in Settlor's gross estate for federal estate ta,
purposes. Trustees shall not be under a duty to inquire into the COlTectness of such certification
by Settlor's Executor or Administrator ami may rely upon absolutely. If so directed by the
Executor or Administrator of Settlor's estate. Trustees are authorized to pay directly to the
appropriate ta'{ing authority the amount of such ta'{.
Anything herein provided to the contrary notwithstanding, the foregoing
provisions shall in no way limit the right of Settlor's estate to reeover any amounts pursuant to
Sections 2207 A or 2207B of the Code or under any similar state statutory right of recovery or
apportionment unless (and only to the extent) the instruments giving rise to the property transfers
which create such statutory right of recovery or apportionment (or other instruments) specifically
provide for the payment of the incremental death taxes attributable to the inclusion of such
property in Settlor's estate.
B. Upon the death of Settlor, subject to the provisions of Section A of this Article
FOUR hereof, if Settlor's wife, KATHLEEN A. MOCK, survives him, the Trustees shall set
aside out of the trust estate cash and other property equal in value to the maximLUn marital
deduction allowable in finally determining the federal estate tax on Settlor's estate, less the value
for federal estate tax purposes of all other property whieh passes or has passed to Settlor's wife.
whether under the provisions of Settlor's will or otherwise, and with respect to whieh the marital
deduction is allowed in Settlor's estate. The value of the property alloeated hereunder, after
taking into consideration all allowed deductions (except the marital deduction) and after giving
full effeet to all available credits and exemptions (except to the extent that utilization of any such
credit other than the unified credit shall increase state death taxes by reason of Settlor's death),
shall equal the least amount necessary to reduce the Federal estate tax assessed by reason of
Settlor's death to the lowest amount possible.
3
Any property included in Settlor's estate at the time of Settlor's death and assigned or
conveyed in kind to satisfy this Marital Trust shall be valued for the purposes of distribution at
the value thereof as finally determined for Federal estate tax purposes; and other property so
transferred shall be valued for that purpose at its cost. Cash, securities, and other property so
distributed shall be selected in such manner as to have an aggregate fair market value fairly
representative of the appreciation or depreciation in the value to the date or dates of each
distribution of all property then available for distribution.
Anything herein to the contrary notwithstanding, the Marital Trust created under
Article FOUR hereof shall be entitled to a proportionate share amount of the income from the
date of Settlor's death until it is actually funded.
It is Settlor's intent that the Marital Trust shall qualify for the marital deduction.
Any provision of this Revocable Deed of Trust shall be disregarded for purposes of this Marital
Trust if it would disqualify any property held hereunder for the marital deduction or if it can be
interpreted in such a manner so as to disqualify such property for the marital deduction.
Notwithstanding any other provision of this Revocable Deed of Trust, if any property of the
Marital Trust is or becomes unproductive, Settlor's wife, KATHLEEN A. MOCK, shall have
the right to require the Trustees to make such property productive, and if the Trustees are unable
to do so within a reasonable time, to dispose of it and invest the proceeds in a productive
property within a reasonable time as she deems appropriate.
In carrying out this provision, the decision of the Trustees as to which assets shall be
distributed in satisfaction of this provision shall be binding and conclusive on all persons.
Trustees shall rely upon the decision of Settlor's Executor as to the selection and exercise of all
options and elections available to said Executor under the provisions of all pertinent Federal and
state estate tax laws.
4
At any time during the administration of Settlor's estatc and bcfore thc complete fimding
of the Marital Trust, Trustees shall pay to Settlor's wife all of the net incomc of the trust estate
attributable to any property which passes under this agrcemcnt and which qualifies for the marital
deduction.
1. Trustces shall pay the net income of the Marital Trust no less
frequently than monthly, to Settlor's wife, KATHLEEN A. MOCK, for her lifetime. Any net
income receivcd or earncd by the Marital Trust before the death of Settlor's wife and not paid to
her shall be paid to her estatc.
2. In addition, the Trustees, from time to time, shall pay to Settlor's
wife, KATHLEEN A. MOCK, such of the principal of the Marital Trust as she may so request
in writing. Moreover, the Trustees are authorized, in their sole discretion, to pay to Settlor's wife
or expend for her benefit as they may deem necessary or desirable so much of the principal of the
Marital Trust to provide for her adequate health, maintenance and support, after taking into
consideration other assets available for such purposes.
3. Upon the death of Settlor's wife, KATHLEEN A. MOCK, the
Trustees may pay directly to the appropriate taxing authorities or to Settlor's wife's estate for
transmission to such ta'l:ing authorities an amount equal to the difference between (a) the total
death taxes payable by reason of her death and (b) the amount of such taxes that would have been
payable had her estate not included the property held under this Trust (sometimes referred to
herein as the "Marital Trust").
4. Subject to the provlslOns of Section 3 of this Article FOUR.
Trustees shall pay the then remaining principal of this Marital Trust, in equal shares, to those of
Settlor's children, FREDERICK C. MOCK and ANDREW J. MOCK, who shall be then living
and, per stirpes, to thc surviving issue of such of them who shall be then deceased.
5
ARTICLE FIVE
RESIDUARY TRUST
Upon the death of Settlor, subject to the provisions of Article FOUR, the Trustees shall
hold the balance of the assets of this Revocable Deed of Trust, IN FURTHER TRUST, for the
following uses and purposes:
I, Trustees shall pay the net income of the Residuary Trust no less
frequently than monthly, to Settlor's wife, KATHLEEN A. MOCK, for her lifetime
. 2. In addition, the Trustees shall from time to time pay to Settlor's
wife, KATHLEEN A. MOCK, such of the principal ofthe Residuary Trust not in excess of the
greater of Five Thousand Dollars ($5,000.00) and, in addition, if Settlor's wife shall be living on
the last day of each calendar year, an amount, if any, by which five percent (5%) thereof
(calculated as of the end of the calendar year and taking into account withdrawals made earlier in
the year at their date of distribution value) exceeds, in the aggregate, Five Thousand Dollars
($5,000.00) in anyone calendar year, as she may in writing request. This limited right to make
withdrawals from the principal of the Residuary Tmst is noncumulative, so that an amount
which might have been withdrawn during a particular calendar year may not be withdrawn in any
subsequent calendar year.
All such payments of principal shall be made by Trustees within 30 days after the
receipt of an instrument in writing requesting such payment, so long as that instrument is
received by Tmstees during the calendar year for which it is applicable, without regard to
whether or not such payment is actually made after the close of the calendar year as to which the
right of withdrawal is being exercised. This right of withdrawal shall not be effective as long as
there are funds reasonably available for withdrawal in the Marital Trust held under the provisions
of Article FOUR.
6
3. Moreover, the Trustees are authorized, in their sole discretion, to
pay to Settlor's wife or expend for her benefit as they may deem necessary or desirable so much
of the principal of the Residual Trust to provide for her adequate health, maintenance and
support, after taking into consideration other assets available for such purposes.
The authority granted Trustee in the foregoing paragraph to expend
principal for the benefit of Settlor's wife shall not be exercised while there are funds reasonably
available for such use in the Marital Trust held under the provisions of Article fOUR.
4, Upon the death of Settlor's wife, KATHLEEN A. MOCK, (or
upon Settlor's death, if she predeceases Settlor), the Trustees shall pay the then remaining
principal of the Residual Trust, in equal shares, to those of Settlor's children, FREDERICK C.
MOCK and ANDREW J. MOCK, who shall be then living and, per stirpes, to the then living
issue of such of them who shall be then deceased,
ARTICLE SIX
DEFINITIONS
A. "Pay" means "pay over, transfer, conveyor distribute,"
B. "Issue" shall include persons adopted during minority into a line of descent
benefited hereunder and their issue, even though the adoption occurs after the execution of this
Revocable Deed of Trust
C. Anything herein provided to the contrary notwithstanding, in the event that there
is insufficient evidence that Settlor and Settlor's wife, KATHLEEN A. MOCK, died otherwise
than simultaneously, it shall be conclusively presumed that Settlor's wife shall have survived
Settlor.
D. The term "Trustees" or "Trustees" shall include the original Trustees and any
successor Trustees or Co-Trustees named to serve in such a capacity under this Trust instrument
7
E. A "per stirpes" distribution means that the child or children of a deceased
beneficiary take the share to which their parent was entitled if the parent was then living.
ARTICLE SEVEN
ACCRUED INCOME
No accrued income in the Residuary Trust created under Article FIVE hereof shall be
paid to the estate of any deceased income beneficiary. The Trustees shall pay the same to the
next succeeding beneficiary or beneficiaries. "Accrued income" shall include income received by
Trustees but not paid out prior to the death of a beneficiary, as well as income accrued or payable
but not yet received.
ARTICLE EIGHT
SPENDTHRIFT PROVISION
All principal and income of the Trust shall be free from anticipation, assignment, pledges
or obligations of the beneficiaries, and shall not be subject to any execution, attachment or other
legal process or to voluntary or involuntary alienation. However, this provision shall not be
construed to limit or restrict the exercise of a power of appointment or withdrawal granted
herein.
8
ARTICLE NINE
TRUSTEE'S POWERS
A. The Trustees, and its or her successors, shall have the following powers, in
addition to those given by law, to be exercised in their sole discretion without court approval:
1. To retain any securities, real estate and other property as long as it
is deemed advisable, including shares of stock in a corporate Trustee, or any other property
received by Trustees from Settlor, now or hereafter, regardless of the character of said
investments or other property or whether they be such as are authorized by law for investment by
fiduciaries.
2. To invest in such securities (including common and preferred
stocks), real estate, and other property as they deem prudent, without restriction to so-called legal
investments.
3. To (a) participate in any merger or reorganization; (b) deposit
stocks under voting agreements; (c) give proxies.
4. To (a) sell or exchange any securities, real estate or other property
at public or private sale; (b) lease property without restriction as to teml; (c) give options.
5. To make distributions in cash or in kind and without requiring
assets to be allocated prorated.
6. To purchase securities at premiums.
7. To compromise claims.
8. Except as to the Marital Trust, to charge commissions of Tmstees
and other administrative expenses to principal or income.
9. To register securities in the name of a nominee.
9
10. To apply income or principal to which a beneficiary is entitled
(whether absolutely or by exercise of discretion) for his or her maintenance and support, if he or
she, in Trustee's or Trustees' opinion, is incapacitated; provided, however, that this provision
shall not affect the requirement for the payment of all of the income from the Marital Trust to
Settlor's wife, KATHLEEN A. MOCK.
II. To borrow money and to mortgage or pledge any real or personal
property.
12. To treat stock dividends and extraordinary corporate distributions,
of whatever size, in all trusts, as income or principal, or to apportion such dividends or
distributions between income and principal; to charge the premiums of securities purchased at a
premium either against income or principal or partly against income and partly against principal,
and to determine what expenses, costs, taxes and charges of all kinds shall be charged against
principal and what against income. In each case Trustees' decision with respect thereto shall be
made in accordance with state law, or in the absence of such, in acordance with the general
standards of trust administration. Capital gains distributions from mutual funds shall be
allocated to principal.
13. To conduct alone or with others any business in which Settlor is
engaged or in which Settlor has an interest at his death, with all the powers of an owner with
respect thereto, including the power to delegate discretionary duties to others, and to organize a
partnership or corporation to carry on such business.
To sell any business, real estate, or other property in which Settlor
is engaged or in which Settlor has an interest at his death to such parties (including beneficiaries
and Trustees, irrespective of any statute or rule of law limiting self-dealing) at such prices and on
such terms as they deem appropriate, their selection among competing offers to be conclusive
and not subject to question by anyone.
10
14. To employ, without reduction in the fees paid to the corporate
Trustee hereunder, an accountant, investment advisor, legal counsel, agent, or custodian and to
compensate such person or persons from incomc or principal; provided, however, that this
provision shall not affect the requirement for the payment of all of the income from the Marital
Trust to Settlor's wife, KATHLEEN A. MOCK.
IS. To make disclaimers.
16. To combine any trust created hereunder with trusts created by
Settlor or others having substantially identical terms and beneficiaries.
17. To divide the Marital Trust created under Article FOUR hereof
into sub-trusts for purposes of administration should the Executor under Settlor's Will make the
election under Section 2056(b)(7) of the Code with respect to a portion only of the Marital Trust
and to the extent permitted by law, to allocate distributions of principal to Settlor's wife,
KATHLEEN A. MOCK, therefrom to the sub-trust for which the election under Section
2056(b )(7) of the Code is made.
18. To the extent pennitted by law, to divide any trust created
hereunder into sub-trusts for purposes of administration if the generation skipping tax inclusion
ratio of such trust otherwise would not be zero or one.
B. Persons dealing with Trustees are not required to see to the application made by
Trustees of the funds or other property received by Trustees from such persons.
C. Until Trustees shall receive from some person interested in this trust written
notice of any death, birth, marriage or other event upon which the right to receive income or
principal may depend, Trustees shall incur no liability to persons whose interests have been
affected by such event
D. No rule of law against self-dealing, divided loyalty, or conflict of interest shall be
applied to render any transaction effected by the Trustees void, voidable, or otherwise subject to
II
. ,
attack solely for violation of such rule, nor shall the Trustees incur any liability. nor shall any
Trustee's commissions for acting hereunder be reduced, solely for violation of such rule. Any
transaction which involves self-dealing, divided loyalty, or conflict of interest by the Trustees
shall be judged by the rules of law which would apply to the same transaction at arm's length
between strangers free of any element of self-dealing, divided loyalty, or conflict of interest.
Thus, by way of illustration and not of limitation, all Trustees are authorized, without giving any
notice required by statute, to:
1. Employ and compensate any Trustee or any affiliate as broker. agent, or
professional advisor for any purpose.
2. Borrow from the conunercial department of any corporate Trustee or any
affiliate at current interest rates.
3. Buy, retain, and sell any debt or equity security issued or underwritten by
any corporate Trustee or any affiliate and any debt security secured, supported, and/or otherwise
enhanced by a letter of credit issued by any corporate Trustee or any affiliate.
4. Buy, retain, and sell any security of any investment company or trust
registered under the Investment Company Aet of 1940 to which any corporate Trustee or any
affiliate renders services for compensation.
5. Buy any property from or sell property to any beneficiary or Trustee acting
hereunder or otherwise on arm's length terms.
An "affiliate" means any entity which owns, directly or indirectly, an interest in any
corporate Trustee, any entity in which any corporate Trustee owns an interest, directly or
indirectly, and any entity in cominon control with any corporate Trustee.
12
. .
ARTICLE TEN
INCAPACITY OR MINOR BENEFICIARY
Trustees shall hold any property for the benefit of an incapacitated person (whether on
account of minority or otherwise), in trust, until the tennination of the incapacity. The Trustees,
in its or her sole discretion, shall determine the onset and duration of incapacity. During
incapacity, whether the beneficiary is entitled to principal or only to income, the Trustees may
accumulate income or expend income and principal directly for the health, maintenance,
education and support of such person without the intervention of any guardian and without
application to any court. Payments may be made to the parents of a minor, to a custodian under
the applicable gifts or transfers to minors act, or to the person with whom the incapacitated
beneficiary is living, without liability on the Trustees to see to the application thereof. For
purposes of this Article, "minority" shall be defined as being under the age of eighteen (18) years
of age.
ARTICLE ELEVEN
TRUSTEES CONFLICT UPON DISTRIBUTION
Anything hcrein providcd to the contrary notwithstanding, no beneficiary who is also a
Trustee hereunder shall participate in any discretionary decision relating to the distribution of
principal or income of any trust created hereunder to or for the benefit of such beneficiary, in
discharge of a legal obligation of such beneficiary or Trustees, or in any discretionary decision
relating to the allocation ofreceipts or disbursements to principal or income. In any such case,
the decision of the corporate Trustee or a Trustee other than such beneficiary or parent of a
beneficiary, shall control.
13
. ,
In addition to the foregoing, the corporate Trustee, acting alone, shall have the authority
to vote shares of stock held in trust hereunder (other than the shares of the corporate Trustee or
its parent corporation), either in person or by limited, general or special proxy, with or without
substitution, notwithstanding anything elsewhere herein contained to the contrary, and the
individual Trustee shall have no power to vote such shares either alone or in concert with the
corporate Trustee, other than the shares of the corporate Trustee, or its parent corporation, which
shares shall be voted solely by the individual Trustee.
ARTICLE TWELVE
DISCLAIMER
If Settlor's wife, KA TIlLE EN A. MOCK, releases or disclaims her interest in all or any
part of the Marital Tmst so that such disclaimed interest passes to the Residuary Trust, she shall
retain, nevertheless, whatever rights she would have in the income and principal of the Residuary
Trust; provided, however, that the Trustees shall hold the released or disclaimed interest as a
segregated share within the Residuary Trust, and any provision of the Residuary Trust to the
contrary notwithstanding, Settlor's wife shall have no right of withdrawal or power of
appointment over any of the funds held in such segregated share, nor shall such funds be
included in determining the amount, if any, available for withdrawal by her from the Residuary
Trust.
14
. .
ARTICLE TlllRTEEN
GOVERNING LAW
Any and all questions or disputes perlaining to the construction and administration of this
Trust shall be determined in accordance with the laws of the Slate of Delaware.
ARTICLE FOURTEEN
INSURANCE
I. The Trustees may compromise and settle any questions relating to any
insurance policy. The Trustees need not institute litigation to collect the proceeds of any
insurance policy unless the Trustees are reasonably indemnified for all expenses of such
litigation.
2. Settlor shall pay all premIUms on lllsurance policies held hereunder.
Trustees shall have no responsibility to see that insurance policies are kept in force.
3. Settlor reserves all rights, options and powers granted to the insured by the
insurance policies held hereunder, and in particular, the rights (a) to change beneficiaries, (b) to
borrow on insurance policies, and (c) to receive dividends, benefits and all other sums payable to
the insured. After Settlor's death, the Trustees may exercise all rights, options and powers
granted by the insurance policies held hereunder.
4. Settlor hereby relieves the insurance company issuing any policy from any
responsibility to see to the execution or the performance of the trusts created hereunder.
15
. .
ARTICLE FIFTEEN
REVOCABLE NATURE OF TRUST
Settlor reserves the right to revoke or amend this Revocable Deed of Trust, in whole or in
part, at any time and from time to time, by \vritten instrument delivered to Trustees. Settlor may
exercise such right or any other right hereunder by and through his attorney-in-fact, provided said
attorney-in-fact acts within the confines of this Agreement as it relates to the powers and duties
of the Settlor. The Trustees shall assign and transfer to Settlor or his nominee, absolutely and
free of trust, any insurance policies or other assets withdrawn by revocation. The duties. powers,
compensation and liabilities of any corporate Trustee shall not be changed without its \\Titten
consent.
ARTICLE SIXTEEN
PROVISIONS PERTAINING TO TRUSTEES
A In the event that KATHLEEN A. MOCK is unable or unwilling to serve
as individual Trustee of the trusts created hereunder for whatever reason, the Settlor's sons,
FREDERICK C. MOCK and ANDREW J. MOCK, if both of them shall be then living and
able to serve, or the survivor of them, shall serve as individual co-Trustees in her place. If none
of the above-mentioned individuals is able to serve as individual Trustee hereunder for whatever
reason, then, in that event, a successor individual Trustee shall be chosen by a majority of the
beneficiaries, with a parent or legal guardian voting for minor beneficiaries, provided, however,
the guardians of the beneficiaries may not serve as an individual Trustee.
S. The Trustees or any successor Trustee may resign at any time, but the
resignation shall not be effective until 30 days after written notice has been given to the Settlor, if
he is living, or, in the event of his death, until 30 days after notice to the adult beneficiary or
16
. .
beneficiaries who may then be entitled to receive income. Upon the death or resignation of the
Trustees, a Successor Trustee shall be chosen in accordance with the procedures set forth above.
C. After Settlor's death the corporate Trustee may be removed and another
bank or trust company appointed as successor corporate Trustee by written notice signed by a
majority of number of income beneficiaries not under a legal disability, without the necessity of
petitioning the court. Upon resignation or removal, corporate Trustee shall deliver a statement of
its activities to the date of such resignation or removal for which it has not reported to the person
to whom corporate Trustee was directed to give notice of resignation or who was authorized to
remove Trustee. Such person shall have sixty (60) days from receipt of such statement to file
with the corporate Trustee any objections to its actions as Trustee. If no such objections are
filed, Trustee shall be without any further liability or responsibility to any past, present, or future
beneficiaries.
Unless objections are filed, the corporate Trustee shall, within ninety (90) days
after it resigns or within ninety (90) days after it is removed and has received notice of the
appointment of a successor corporate Trustee, deliver any assets held hereunder to the successor
Trustee. If Settlor does not appoint such a successor corporate Trustee, Trustee may petition the
appropriate court to appoint such a successor Trustee.
D. No Trustees shall be required to inquire into or audit the acts or doings of
any other Trustees or to make any claim against any other Trustees or his or her estate. Any
successor Trustees shall have and may exercise any or all of the powers, immunities, privileges
and exemptions herein conferred on the original Trustees as fully and to the same extent as if
such successor had originally been named Trustees herein.
E. A corporate Trustee serving hereunder shall retain the usual
compensation provided for such services under the published schedule of fees in use by it at the
time such compensation becomes payable, and in the absence of such, reasonable compensation
for services rendered. An individual Trustee shall serve without compensation but shall be
17
. .
reimbursed for out-of-pocket expenses reasonably incurred in the administration of any trust
established hereunder.
F. No Trustees serving hereunder shall be required to enter bond or other
security in any jurisdiction for the faithful performance of its duties hereunder. Further. Settlor
releases and discharges any Trustees or successor Trustee from all liability for any act of
omission or commission as long as they act in good faith.
G. The corporate Trustee shall have custody of all books. records, securities
and other assets of the trust estate.
ARTICLE SEVENTEEN
RULE AGAINST PERPETUITIES
Anything in this Trust to the contrary notwithstanding, all property of every trust created
herein shall vest in and be distributed to the persons then entitled to the income from such
property at the expiration of twenty-one (21) year less one day after the death of the last surviving
beneficiary of the Trust who was living at the date of the execution of tlus Trust, unless sooner
vested as herein provided. The purpose of this provision is to prevent any possible violation of
the rule against perpetuities and this provision should be so construed. At the expiration of such
twenty-onc (21) ycar less one day period, the Trustees shall distribute the property of each Trust
or share to the person or persons entitled or permitted to receive income from a Trust or share, in
such proportions as the Trustees in its discretion shall determine.
18
" ,
ARTICLE EIGHTEEN
COMMON DISASTER PROVISIONS
In the event that none of Settlor's lawful descendrults survive the ultimate distribution of
any trusts hereunder, then in that event whatever then remains of the trust estate shall be paid
over, transferred, and conveyed, free of trust, as follows:
A. Fifty percent (50%) thereof (or all thereof if there shall be no beneliciaries in
Subsection B of this Article EIGHTEEN then living), to those persons who would take Settlor's
intestate personal estate under the then existing laws of the Commonwealth of Pennsylvania if he
had, in fact, died at that time.
B Fifty percent (50%) thereof (or all thereof if there shall be no beneliciaries in
Subsection A of this Article EIGHTEEN then living), to those persons who would take Settlor's
spouse's intestate personal estate under the then existing laws of the Commonwealth of
Pennsylvania if she had, in fact, died at that time.
ARTICLE NINETEEN
MISCELLANEOUS
The Article headings used are for convenience only and shall not be resorted to for
interpretation of this Trust. Wherever the context so requires, the masculine shall include the
feminine and neuter and the singular shall include the plural. If any part of this Trust is held to
be void or unenforceable, the balance of this Trust shall nevertheless be given full force and
effect.
19
" .
IN WITNESS WHEREOF. Settlor has hereunto sd his hand and seal; the individual
Trustee has h~reunto set her hand and seal. and th~ corporate Trustee. ill acceptance of the trusts
herein created, has caused these presents to be signed by one of its Vice Presidents and its
corporate seal to be affixed. duly attested by its Assistant Secretary, on the day and year first
aforesaid.
----
OJ ~ ~crj\(SEAL1
ALFRED J. tv! CK, Settlor
PNC BANK, DELA WARE, Co-Trustee
(SEAL)
Vice President
----
\
'"........--/
20
" ,
COMMONWEALTH OF I'ENNSYL VANIA )
:SS
COUNTY OF CUMBERLAND )
On this, the I ~ tt:-day of ('R,Y)\OlnhlJ! 2000, before me this undersigned ofticer. personally
appeared ALFRED---;[MOCK, ~n to me (or satisfactorily proven) to be the person
whose name i3 subscribed to the within instrument, and acknowledged that she executed same for the
purposes therein contained.
COMMONWEALTH OF PENNSYL VANIA
)
:SS
COUNTY OF CUMBERLAND )
On this, the I ~-t' day of~~.m\)m-' 2000, before me this undersigned officer.
persvnzJly appeared KATHLEEN A. MOCK, Co-Trustee, known to me (or satisfactonly
proven) to be the person whose name is subscribed to the within instrument, and acknowledged
that she executed same for the purposes therein contained.
IN \VlTNESS WHEREOF, I hereunto set my hand and office seal.
P,J4~ -AOl1iuilirh1Q_
I~otarial Seal
Betzl A. Morrison. Notary Public
Carlisle Bora, Cumberle 'J County
My Commission Expires Dee 15, 2000
Momber, PennsylVania AssociAtion 01 : I '.les
IN WITNESS WHEREOF, I hereunto set my hand and office seal.
I~alariai Seal
lielz! A, Morrison, Notary PutEc
Cnrlisle Bora, Cumber12yj County
Ml' Commission ExpilBs Dec, 15, 2000
M"ilIber, PennsylVania Association of ' ' 1I\ls
COUNTY OF
)
:SS
)
STATE OF DELAWARE
, 2000, before me this undersigned officer.
, who acknowledged himself or herself
of PNC Bank, Delaware, Trustees, a Delaware banking association,
, being authorized to do so, executed the
purposes therein contained by signing the name of the
On this, the _ day of
personally appeared
to be
and that he or she as such
foregoing instrument same for the
corporation by himself or herself as
IN WITNESS WHEREOF, I hereunto set my hand and office seal.
21
",,' .
SCHEDULE "A"
TO REVOCABLE LIVING TRUST OF ALFRED.I. l\lOCK
DATED SEPTEMBER 13.2000
Cash:
$10.00
~.
I
( ^ysT
-----
cJJ 9 [j 0 0S~L)
ALFRED 1. MO~K. Settlor
PNC BANK, DELA W ARE. Co-Trustee
(SEAL)
Vice President
~._."-
/Y1!{/f/Jt/d}~f (SEAL)
KATHLEEN A. MOCK. Co-Trustee
22
",,' ,
(;.H.!., Inc.
The CRI Building
11200 Rockville Pike
Rockville, Maryland 20852
Telephone: (301) 468-9200
Fax: (301) 231-0396
CAI
February 4, 2002
~~;l;~aw~~
Ft:.8 - 8 2002
Irwin McKnight & Hughes
West Promfret Professional Building
60 West Pomfret Street
Carlisle, P A 17013-3222
IRWIN, McKNIGHT & HUGHES
RE: Alfred 1. Mock Estate
Capital Realty Investors-I, (CRI-l), Investor # 693, 22 Units
Capital Realty Investors-II, (CRI-2), Investor # 1987, 5 Units
Dear Mr. Irwin:
We are in receipt of your request for information regarding the above-mentioned
partnership interest. According to our records, these units are registered to Alfred J.
Mock in an individual account. CRI-I was purchased on April 30, 1982 and CRI-II was
purchased on May 30, 1983. The registration on this account has not changed since the
inception of these partnerships.
If you have any additional questions, please feel free to contact our Investment
Communications Group at (301) 468-9200.
Sincerely,
~,-"", '
~~
Felicia Lane
Investment Communications
'~ (,,~.
: _~ Jj>i'\-~"
j.~.-~, -.
,ti
t
A Real Estate Financial Services Company
Serving Investors World Wide
,",,' .
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Ja.1lW}' 29.2002
Kathloon Mock
2J2.A"\lnO.,
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'YS':tll1 a11",v$ limited parlllet'llhi;> :.lIe", to reach a Jarge unh'erse ofouytt'S_ Ai a result, manYlell orders A."t s~ld 111 the
audicn et a prenli:un to) lloe nk.'1I& pi."e. l"CV;ollS autlio!> resolllll can h viewed it www.apboatdcom,
PI.utl net. that any di$ttf~uti()ns made b,' the (jene:al Parl11tt after the lI:l,ignmcn1 date: date of sale) ate deducted Ibm
the sale proceeds at the tit:1e ofpaymem_ IfllO\! decide to panicipate in APBs ncthn for the ltle)f)'(,ur l1!lit~, please
oOlllacl \lS IIlld have the {ollowin& icfonr.ation ready:
· ElllICt o-.\'n.urJp Registration of Un':$ (o.uue "r nar.l1!S which app.al' On l". <trl:li<alc O~
General Partner Cotte-'\l<Jndence)
. Social Securii}' num".r cr rOo, lD ~UI110e'
Please feel fi-ee to contact us if yo a have all)- questicrs ,egarclbg the all:",e limited partnership!s) or 31:) ct:ltr Emite"
. partnership boldings you n:ay 113,". If pu n.) longer b,,:d ,h.se ~nh! O' dQ not "ish 10 receive I:!,eated pn;ino;
p<<iodica1ly, please call (8)0) 736.9'97 and '"e '.\ill remove :lie infotmatkn ",om <1'.11" record$_
Sincerely,
I
/ I _ ( "-
~~~-~("\~~
Heather Driggs V
SID # 34169
",,' .
MetLifelnvestors"
January 28. 2002
Ms. Kathleen Mock
232 Avon Drive
Carlisle. PA 17013
Claimant: Frederick C. Mock
-RE; ~"___' '.~.' :1::~CQmp~~____..
Policy Number: . 1. .,' "
Owner/Annuitant:. fed J..' .
Joint Am....nt. KatAteen A. Mock -'."
Beneflciary(ies): - "'ftrederick C. Mock
Andrew J. Mock
-0-.,..--
-'>-;""-'
!
~
Dear Ma.Mock:
.. .. : ' , -' .
,
We are sorry to learn Qf:the death of Alfred Mock.. The following information will be
helpful in settling thetlaim on this annuity policy. '
..-.,. -,,'
This ~~~s apPlied to provide guaranteed annuity income under 1 annuity option(s)
,M .', ,":
. '", ulty With Payments Certain with payments of $683.19 beginning on July 1,
witb final payment4ue on June 1, 2004
The beneficiary(ies) are entitled to the remaining annuity payments, to be payable
throughout the designated period as was originally elected by the annuitant. These
payments must continue and cannot be surrendered for a lump sum.
Because the policy i~ a legaldocurnent,. certain forms need to be completed and
returned before settlement of the claim can be processed. Listed below are the
requirements to settle this claim.
1. A certified copy of the death certificate.
2. The Policy Claims Settlement Form. Please complete sections A, 8-6.
and E in reference to this claim. Please be sure to include a tax
withholding election.
If you have any questions, please call me toll-free at 800-284-4536 extension 4178.
Sincerely.
Melissa Scheller
Claims Representative
,."'''' __ _0'_- ~__........ ...___,. .,...._
EQUITABLE
January 11, 2002
Kathleen A. Mock
232 Avon Drive
Carlisle, PA 17013
Re: Single Premium Deferred Annuity
Contract No. 31074143
Dear Mrs. Mock:
We are sony to learn of the death of Alfred J. Mock and extend our sincere sympathy to you and
your family.
Enclosed is our Annuity Benefits Request guide. Included in this guide are all the necessary
forms to be completed in order to obtain the benefits under the above numbered contract(s).
The total death benefit payable is $12,290.72. (Of this amount $11,161.72 plus any interest
paid is taxable).
The completed and signed forms along with a certified copy of the death certificate and the
annuity contract should be returned to us in the envelope provided for processing.
PleaSe keep in mind that upon the death of the Annuitant, the contract terminates and ceases
earning contract interest. Thus, it is to your advantage to submit the required documents as
quickly as possible so that the contract proceeds may be distributed at the earliest date.
We are committed to providing our customers with superior service. If we can assist you further,
you may write to us at:
The Equitable
200 Plaza Drive
Secaucus, NJ 07094
Attention: SPDA Division, )'d Floor
If you require immediate assistance, we may be reached at 800-628-7789.
Sincerely, j)
~~
CS:rf
Enclosure
Carol Smith
SPDA Consultant
Ext. 2590
Equitable Life Assurance Society
of the United States
200 Plaza Drive
Secaucus, NJ 07094-3689
" .
0PNCADV1S0RS
February 4, 2002
Roger B. Irwin, Esquire
Irwin, McKnight & Hughes
60 West Pomfret Street
Carlisle, PA 17013-3222
Re: Alfred J. Mock TIA #3884015
Dear Mr. Irwin:
We have received your letter of January 31, 2002 and are enclosing a date
of death valuation of Mr. Mock's trust, This valuation includes any accrued
interest or dividends as of Mr. Mock's date of death.
The official title of Mr. Mock's trust is:
PNC Bank, Delaware, Trustee under Agreement
With Alfred J, Mock, dated 9113/2000
The trust was established on 9/21/00. There were no changes of ownership
since Mr. Mock's trust was established.
Finally, to the best of our knowledge, Mr, Mock had no other accounts with
PNC Bank.
if you have any further questions or need any additional information, please
do not hesitate to contact us.
1~IY your, ;\
;' 4{: IQ d
',-.-f\obert L. Dayett ~I
Vice-President '
(302) 429-1731
cc: Kathleen A. Mock
AlfredJMock.docf
A member of The PNC Financial Services Group
222 Delaware Avenue Wilmington Delaware 19B01
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.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.2B0601
HARRISBURG, PA 17128-0601
REV-1162 EX(1 1-96}
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
~~~.~~~- fold
ESTATE INFORMATION: SSN: , 60-24-7942
FILE NUMBER: 2102-0899
DECEDENT NAME: MOCK ALFRED J
DATE OF PAYMENT: 10/07/2002
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/07/2002
NO. CD 001694
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $307.44
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: ROGER B IRWIN ESQUIRE
CHECK# 19005
SEAL
INITIALS: CW
RECEIVED BY:
REGISTER OF WILLS
$307.44
MARY C. lEWIS
REGISTER OF WillS
IJ-9':;-/()
Bl~~EAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z806Dl
HARRISBURG~ PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLDNANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
..FILE NUMBER
'COUNTY
ACN
11-19-2002
MOCK
01-07-2002
21 02-0899
CUMBERLAND
101
A.aunt R8IIItted
*'
REY-IK7EllAFP Ill-OIl
ALFRED
J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS .....
REY=is4j-ix-AFP--filFiizY-riiol'"icniF-YtiHiifiTANCE-YAX-APPRAisii'-Eriii"~--ALi.-oiiANcniR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ALFRED J FILE NO. 21 02-0899 ACN 101
ESTATE OF MDCK
TAX RETURN NAS: I
I X I CHANGED
SEE
DATE 11-19-2002
ATTACHED NDTICE
I ACCEPTED AS FILED
RESERVATION CONCERNINC FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: DRIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
~. Mortgages/Notes Receivable (Schedule DJ
S. Cash/Bank Deposits/Hisc. Personal Property [Schedule E)
6. Jointly Owned Property (Schedule f)
7. Transfers (Schedule SJ
8. Total Assets
III
121
131
141
151
161
(7)
.00
539.94
.00
.00
.00
.00
1.486.774.84
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral ExPenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Government.l Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net V.lue of Estate Subject to Tax
191
IlOI
13,442.54
.00
1111
1121
1131
1141
NOTE: I~ an assessment was issued previously. lines
reflect ~1gures that include the total o~ ~
ASSESSMENT OF TAX:
IS. Amount of line 14 at Spousal rat. (IS)
16. Anount of line 14 taxable .t line.l/Class A rate (16)
17. AlIOUnt of line 14 at Sibling r.te (17)
18. A.ount of line 14 taxable at Coll.ter.l/Class B rate (18)
19. Principal Tax Due
NOTE: To insure proper
credit to your account,
sub.It the upper portion
of this for. wIth your
tax pay.ent.
1,487,314.78
13.44:1 1;4
1,473,872.24
.00
1,473,872.24
14. 15 and/or 16. 17. 18 and 19 will
returns assessed to date.
1,467,040.34 X 00 =
6,831.90 X 045=
.00 X 12 =
.00 X 15 =
1191=
.00
307.44
.00
.00
307.44
TAY CREDITS:
. "....... ......r (+, AHOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-I
10-07-2002 CDOO1694 .00 307.44
TOTAL TAX CREDIT 307.44
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS. I
REV.1470e:.r.~1
'* INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME FILE NUMBER
Alfred J Mock 2102-0899
REVIEWED BY ACN
Deborah Washington 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
H B-3 Reduced to $539.94. Family exemption can only be claimed against assets subject to
will or intestacy.
ROW
Page 1
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 11:0,13
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
? COUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-D6Dl
REV-485EXJoFPIDl_Il2)
11-19-2002
MOCK
01-07-2002
21 02-0899
CUMBERLAND
201
ALFRED
J
AIIOUlt R...i tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your .ccount, sub.it the upper portion of this for.. with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES ~
REv=iis3--Ex-AFP--m:.-ozi-----j,j(-Nofii:roF--DETERMINATION-ANU-ASSESSMENy------------------------- ---
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF MOCK
ALFRED
J FILE NO.21 02-0899
ACN 201
DATE 11-19-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
307.44
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
307.44
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (- )
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.I
Fl-P~-/o
"v BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
'03 ;GO ~N'f'(J :\'9
ACN
*'
REV-7UEXIFPIIl-1I2)
08-18-2003
MOCK
01-07-2002
21 02-0899
CUMBERLAND
202
Allount Re..itt.d
ALFRED J
\,
['
,\
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subnit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
iiE'y:736-EiCAFP-Tiii:.-ozj-----..-itofic'E-iii:--IiETERMiiiAfiOfi-ANIi-AssEiisMENy----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF MOCK
ALFRED
J FILE NO.21 02-0899
ACN 202
DATE 08-18-2003
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified .00
2. Pennsylvania Inheritance Tax Assessed 307.44
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States .00
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed 307.44
5. Pennsylvania Estate Tax Due .00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return .00
7. Additional Pennsylvania Estate Tax Due .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TDTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FOHN FOR INSTRUCTIONS. I
~~ Internal Revenue Service
Cincinnati, OH 45999
Contact Person: Brian Kaufmann
Badge Number: 17-14026
~ ~ o~q~
Telephone: 1-866-699-4083
(Toll Free Number)
July 2, 2003 !~ ,!~~~~ ~ ~~
Estate Tax Closing Document ~ ~;
(Not a bill for tax due)
ROGER B IRWIN
60 W POMFRET ST l~~ l~; i~,,,~~~ll~' ~, 1. ~ y, ,~ ,~,
CARLISLE PA 17013 ~''~~~~'~'~-~~~'~a°'' ~~ ~'~sU,~4k:,
Estate Name: ALFRED J MOCK.
Social Security Number: 160-24-7942V
Date of Death: 1/7/02
We have determined the following:
NET ESTATE TAX: $ 0.00
STATE DEATH TAX CREDIT: $ 0.00
GENERATION-SKIPPING TAX: $ 0.00
These figures do not include any interest and penalties that may be charged.
Please keep this document in your permanent records. You may need it to complete
administration of the estate, such as: close probate proceedings, transfer title to property, and
settle state taxes. Keep it with your cancelled check(s) to show that you have met the estate tax
obligation. Proof of payment in the amount shown above releases you of personal liability
(IRC 2204). If the time for payment in the amount shown above is extended under
section 6161, 6163, or 6166, personal liability is not released until full payment has been
received.
We will not reopen this return unless you notify us of changes to the return, or there is evidence
of misrepresentation of a material fact, a clearly defined substantial error based upon an
established Service position or a serious administrative omission. (See IRC 7121).
.-~~ ~.
Field Director, Cincinnati Compliance Service Center