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HomeMy WebLinkAbout01-29-15 REV-1500 EX P.,,, 1606610143 PA Department of RevenueOFFICIAL.t)!3E ONLY Bureau of Individual Taxes ===18 caarr cave rear Fre Mmmer PO BOX211MI t7t2s-os0� INHERITANCE TAX RETURN 21 14 00533 Hantsbuqi.PA RESIDENT DECEDENT ENTER DECEDENT WFORMATION BELOW Social Securby Number Date of Death Dale of Birth 04 29 2014 05 07 1944 De©ededs Last Name Suffix Decedent's First Name Ml CHRISTIANSON ROBERT A (If Applicable)Enter SW Av"Spouse's Mfoenallon Below Spouses last Name Suffix Spouse's FIM Now Ml CHRISTIANSON SANDRA S Spouses Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPIBATE OVALS BELOW 0 1.ovo Nftm p 2 &row+ "um p a=112=t a DOM 13 4.t.uraeo Estate 13 sa,tFuta•a� O eral ax 6. FedEAWTRO"R8400 a Deaearr 1 ata raver O T. c�Q0°rn+ro'u*vT`"" 0 a Tow 0.0t r a Sate oev a t3a m aaoorar*go p 9.mallon ftoeeds Rooafred C3 10. , s f'1 DS* ❑ 11.= o)sea 91'wA} CORRE�IPOlIDENT•TAi18 tlEa=tRtW M COWLVW.ALL CORttE3 MDEM AND CONFIDEM&TAX tWORAAATtON OO"eE DIRECTED TO: Nwne Daytime Telephone Num0w DEBRA K WALLET 717 737 130X C7- CD rn REGIISTI R60 t1 ONLV� V --1 First Lina Of Address 24 NORTH 32ND STREET t C-, Second Line of Address - t— -� DATE FILED �"1 City or Post owl" state, XIP cod. CAMS' HILL PA 17011 Correspondenk'se-matladdrsm walletdeb@aol.com itleft btu dip o�i dbdrrs test t oa+�era�anAlbM� ��on a'dwt Prp a h MOP arH� -810NA OF MW REnM Sandra S.Christial»on 6 Scutt Cove,East Berlin,PA 17316 SONATURE OF PRERARER OTN R T?MN Ri !lrATNE ."M � .. %J~ Debra K WaltADDRESS <i{•Z�j S Low Oftices of Debra K»Wallet 24 North 32nd Street,Carnp Hill PA 17011 Side 1 1505610143 1605610143 1606610243 REV 1500 EX RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule 9).............................................................................. 2. 3. Closely Held Corporation,PaMenft or Sob*roprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule 0).......................................................... 4. S. Cash,Bank Deposita&Miscellaneous Personal Property(Schedule E)................ 5. 7 , 160 . 36 6. Jointly Owed Property(Schedule F) Cl Separate 8111ft Requested............. 6. 292 , 784 . 53 7. Inter--Vivos Transfers&Miscellimem Non-Probate ply (sdWute G) p Separate Bgfg Requested............. 1. 602 , 376 . 40 & Tout Groes Assets(total Lines 11tmrough 7)...............................................I.......... g. 902 , 321 . 29 9. Funeral Expenses and Adninistrative Costs(schedule H)..................................... 9. 5 , 195 . 97 10. Debts of Decedent,Mo%pp Lith and liens(Schedule 1)............................. 10. 11. Total Deductions(mtai tines 9 ane 10).................................................................. 11. 5 , 195 . 07 12. Net Value of Estate(line S minus Una 11)............................................................. 12. 897 , 125 . 42 13. Charitable and Governmental SequeatafSec 9113 Trusts for Which an election to tax has not been made(Schedule J)................................................. 13. 14. Net Value Subject to Tax(Line 12 minus Una 13)................................................. 14. 897 , 125 . 42 TAX COMPUTATION-SEE SNS FOR APPMAKE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sac.9116 (ax1.2)X.00 897 , 125 . 42 15. 0 . 00 16. Amount of Lim 14 taxable at MMI rats X .045 16. 17. Amount Of Line 14 taxable at sibling rate X .12 17. 18. Amount of Una 14 taxarW atcollateralrate X .15 18. ; 19. TAX DUE.»..................»........................................................................................... 19. 0 . 00 r 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1606610243 1606610243 J REV 1500 EX Page 3 Flle Number 21 - 14 - 00533 Decedent's Complete Address: DemulArs NAME Christianson, Robert A STREET ADDRESS 112 Blacksmith Road CRY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payment, a Discount Total Credits(A +8) (2) 0.00 3. Interest (3) 0.00 4. If Lite 2 is greater than Lite 1+Una 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Una 20 to request a refund 5. 1f Una 1+Line 3 Is greater than line 2,enter the drmence. This is the TAX DUE. (6) 0.00 Make Check Payable to: REGISTER OF WILLS,AGENT. Him I lir 10511MMININ Boom PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS 1. Did decadent make a transfer and: Yes No a. retain the use or income of iia property traratarred:.................................................................................. NX b. retain the nigh to designate who shag use the properly transferred or its income:................................... c. relatn a rareralonaryinteresk or.................................................................................................................. d. erosive the promise for His of either payments,benefits or care?.............................................................. 2. N death occurred atter Dec. 12. 1982, did decedent transfer properly within one year of death without recelving adequate coraklerallon?..........................._.......................................................................................... [f Qx 3. Did decedent own an"in trust for* or payable upon death bank account or security at his or her death?......... [] []x 4. Did decadent own an individual retirement account,annuity,or other nonoprobate property which ❑ containsa bernaflciary designstion?...................................................................................................................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE 0 AND FILE IT AS PART OF THE RETURN. For dates of death on or afar Ju N 1 1994 and before Jan.1.1995,the tax rale imposed on the net value of transfers to or for the use of the survwq spouse is 3 percent I72 P.S.$9118 ja)(1.1)m). For ddess of desth�an�or a�far,�u�uary 1,1995,the tax rets Im�on the not value of transfers to or for the use of the spouse is 0 percent (72 assetserTd lfW4 IN fmclietriin�g tica�bleeveva exempt surviving spto ouse ps on swvMM bene ,- ant the atadrtory req for disdosura of For dates of death on or alter 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 I,"a parent,an adoptive pa t.or a stepparent of the dM is0 percent(72 P.S.§9116(a)(7.2)]. •The tax rate Imposed on the net value of transfers to or for the use of the decedents greeat beneficiaries is 4.5 percent,except as noted In 172 P.S.§9118(a)(1)]. •The tax rate tmposed on the net wakes of hamsters to or for the use of the doomWe siblrgs is 12 paroat(72 P.S.X�9g118((a)(13). A dog;is defined under Section 9102,as an individual who has at least one parent to common ugh the decedent,wfrother Ery b or adoption. pennsylvania SCHEDULE E OWARTMW CW MME TAX REIURN CASH, BANK DEPOSITS AND AMSC. Rh1ER(TAkCE 0 PERSONAL PROPERTY FRE NUMBER ESTATE OF Christianson, Robert A 121 -14-00533 Include the prooeeds of Rlg Om and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be dlsdosed on schedule F ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Citizens Bank Circle Gold Checking Account#6100619109 7,160.36 TOTAL(Also enter on Line S,Recapitulation) 7,160.38 RE 4=E%#M% pennsylvania OVARiMMOFRVENA SCHEDULE F °�"""M=r " JOINTLY-OWNED PROPERTY rroEc�eH ESTATE OF Christianson, Robert A FILE2NUMBER-114 -00533 Ifan asset was mads joint within one year of the decedent's date of death,it must be reported on salmdule G. SURVMNO JOINT TENANTS)NAME ADDRESS RELATIONSHIP TO DECEDENT Sandra S.Christianson 6 Soott Cave Wife A East Berlin. PA 17316 JOINTLY OWNED PROPERTY: TTEM LETTER DATE InckWe now 69WEROMM9Wkwount nwnbe DATE OF DEATH *A OF DATE OF DEATH EFOR ASSET DECESNUMBR MADE r) " a TENANT JINTEREST a T 1 A 031202006 Charles Schwab Account#8074-1914 ws.m•os 50% 292,784.53 i t 1 TOTAL(Also enter on line 6,Recapitulation) 292.784.63 REYd6/0 EXE� pennovania UW, TOF fMVBM SCHEDULE G TANCETAX WfURN INTER VIVOS TRANSFERS& MENGME 1TO MISC. NON-PROBATE PROPERTY ESTATE OF Christianson,Robert A FILE KrBER Z1 -14-00533 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. �ETDE NUMBER Wduftewo elftwauW an 01*0AD OM10 voFss = (WAPPLCMXQ TAXABLE VALUE agtlrO�dLnrtR A1t11fi�aogdlh�ANdiormMaAMaINTEREST 1 Ja dcson Perspective MRA#1004848280 sM^so 100% 602,376.40 602,376A0 TOTAL(Also enter on line 7,Recapitulation) j OMNI ED(1W pennsyivania 9CHEMARH MARTMM OF FEVEMM RSL.SAID ""DEME AD MI8S1iil 770051 ESTATE OF Christianson,Robert A FILE NUMBER 21 -14-00633 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Parthemore Funeral Home&Cremation Servioes, Inc. 3,242.37 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Rgmsenterti*s) Sbeet address c4y Sante ZIP Year(s)Commbsbn Paid 2 Attomays Fees Debra K.Wallet, Esq. 1,500.00 I Fam9y Exwnptbrr. (if decedent's address is not the same as dehwWs,attach explanation) CtaM1aM Street Address CRY state ZIP Re>wtio wWo of Claimant to Decedent 4. Probate Fees 423.50 5. Accountant's Fees a Tax Retum Pmparees Fees 7. OlherAdmhdsbatlua Coats 1 Postage,photocopies,etc. 30.00 TOTAL(Also enter on Itne 9,Recapitulation) 51195.87 REV•1bq 81n{(M-0ol penneylvania SCHEDULE J OWARTMW OF REVENUE MRIEWTANCE TAX RETURN BENEFICIARIES RESIDENT DECEDW ESTATE OF Christianson,Robert A FILE NUMBER 21 -14-OM RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Wads) (! RECEIVING PROPERTY oo wes ua 7Maft" L TAXABLE DISTRIBUTIONS nd[i�Msmf suers sunder Sec. 116(a)(1.M 1 Sandra S.Christianson Wife Residuary Estate 6 Sett Cove East Berlin, PA 17316 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1510 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 0-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1 6W COVER SHEET 0.00 Last Will and Tesiament OF ROBERT A. CHRISTIANSON 1, ROBERT A. CHRISTIANSON, of Lower Allen Township, Cumberland County, Pennsylvania, do make,publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM 1: Family.Information. I am married to SANDRA S. CHRISTIANSON, and all references to my wife in this Will are to her. I have one child: JAMES T. CHRISTIANSON. He is described in this Will as "my child," or as "my son." Any person born to or adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21)years. ITEM JI: Death Taxes. I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. IT EM III: Debts and Final Expenses. I direct the Executor to pay the expenses of my last illness, my legally enforceable d6bts, and my funeral expenses fi-om the residue of my estate as an expense and cost of administration of my estate. Page 1 ITEM IV: Tangible Pgrsonal Property. (a) hl-ritten List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the written list. If no written list is found in my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequently discovered list shall be ignored. (1) If Wife Survives. If I die before my wife, SANDRA S. CHRISTIANSON, I give to her all my tangible personal property not set forth in the written list referenced in paragraph (a), including but not limited to, all of my household furniture and furnishings, books, pictures,jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. (c) If Wife Predeceases. If I survive my wife, I give any property of the type described in paragraph (b) and not set forth in a written list to my son, JAMES T. CHRISTIANSON. ITEM V: &sidue. I give the residue of my estate, not disposed of in the preceding portions of this Will, to my wife, SANDRA S. CHRISTIANSON, if she survives rue. If my wife disclaims any property or interest in property to which she would be entitled under the provisions of this Item, the disclaimed property shall be held by my wife, SANDRA S. CHRISTIANSON, as Trustee, IN TRUST, and shall be administered and distributed as provided in ITEM VI. If my wife does not survive me, the residue shall be distributed as provided in ITEM VI. ' ITEM V-1: Discl ime}TKust. The following provisions shall apply to any property payable to the Trustee named in ITEM V as a result of the disclaimer of that property by my wife: Page 2 . (a) Income to SRouse. The Trustee shall pay to or for the benefit of my wife, SANDRA S. CHRISTIANSON, all of the net income of this Trust in convenient installments, but not less frequently than annually. (b) Principal to Shouse. The Trustee shall pay to my wife so much of the principal of this Trust as may be necessary in the discretion of the Trustee for the reasonable support, maintenance and health care of my wife. (c) Upon Death of SRoMsse,. Upon the death of my wife, the Trustee shall distribute the remaining principal to my son, JAMES T. CHRISTIANSON, if he is living at the time of distribution. If he is not living at the time of distribution, but is survived by then living issue, the Trustee shall distribute the principal to his'then living issue, per stirpes. However, if any issue of a deceased child has not attained the age of thirty (30)years at the time of distribution, the share of the beneficiary who has not attained that age shall be held by the Trustee, IN TRUST, for his or her benefit in accordance with paragraph (d) of this Item. (d) T,Xust,for Issue. In each Trust established for a beneficiary under the age of thirty (30)years teach the "Beneficiary" of his or her Trust); (i) Net Income. The Trustee shall pay to the Beneficiary in convenient, at least annual, installments so much of the net income as the Trustee, in the discretion of the Trustee, considers necessary for the reasonable support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. Income not distributed shall be accumulated and added to principal. (ii) PringjR il. The Trustee shall also pay to the Beneficiary so much of the principal as the Trustee, in the Page 3 discretion of the Trustee, considers necessary for the reasonable support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. (iii) Termination. Upon the attainment of the age of thirty (30) years by the Beneficiary, the Trust shall terminate and the Trustee shall distribute to the Beneficiary the remaining assets of the Trust. (iv) Death before Termination. Should the Beneficiary die before final distribution of the assets of his or her Trust, the Trust shall terminate and the Trustee shall pay the assets of the Trust to the 'then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of twenty-five (25)years at the time of distribution, the Trustee shall continue to hold the share for that issue as Custodian under the Pennsylvania Uniform Transfers to Minors Act for the benefit of that issue. (e) Trust Without Beneficiaries. If before final distribution of the assets of any Trust established for my issue, there is no living beneficiary of that Trust, it shall terminate. The assets of the Trust shall be paid to the then living issue, on a per stirpital basis, of the nearest deceased ancestor (with issue living at the time of distribution) of the Beneficiary who is me or my issue. However, if there is then in existence any trust created under this Will for the benefit of that issue, the share which would have been distributed to that issue shall be added to the principal of his or her trust, to be administered and distributed as provided in this Will. M Rule Against Perpetuities. Notwithstanding any other provision of this Will, each Trust arising under this Will shall terminate no later than twenty. (20)years after the death of the last to die of nay issue living at the time of my death. Upon termination, the Page 4 principal shall be distributed to the then income beneficiary of the Trust. (g) Fail-tire of issue. In the event I am not survived by my wife or any issue, or if there are no issue of mine surviving upon the termination of any trust, the residue (or principal) shall be paid as follows: (i) FIFTY PERCENT (50%) to my brother, DANIEL T. CHRISTIANSON, if he is living at the time of distribution. If DANIEL T. CHRISTIANSON is not living at the time of distribution, but is survived by then living issue, his share shall be distributed to his then living issue, per stirpes; and (ii) FIFTY PERCENT (50%) to my sister-in-law, SUSAN S. MBOWSKI, if she is living at the time of distribution. If SUSAN S. ZABOWSM is not living at the time of distribution, butis survived by then living issue, her share shall be distributed to her then living issue, per stirpes. ITEM VII: Spendthrift Clause. No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM VIII: Administrative Powers. In addition to the powers granted at law, the Executor and the Trustee shall each possess the following powers, each of which shall be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: Page 5 (a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. (b) Vary Investments. To vary investments, to make loans, and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) Division of Assets. In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make,join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s)by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. (e) Encumber Real Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Money. To borrow money from any person, including the Executor or Trustee, to pay indebtedness of mine or of Page 6 my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this Will. (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. (b) Distrilutions without Court Order. To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner And in such amounts as the Executor deems prudent and appropriate. (i) Vote Stock. To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. 0) Reorganize. To unite with other owners of property similar to property in my estate to carry out plans for the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, including but not limited to filing a joint tax return with my surviving spouse, and to make all tax elections authorized by law. Page 7 (m) Employ:advisors. To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) DividgTrusts. To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or for any other reason. (o) Allocate Expenses. To allocate administrative expenses to income or to principal, as the Executor or Trustee deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (p) Adjust Bgsis. To make any adjustment to basis authorized by law, including; but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount. by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (q) Compromise Claims. To compromise claims. (r) Terminate Trust. To'terminate any trust, if in the opinion of the Trustee, the expense of administration of the trust is not Page 8 "' justified. Upon termination, the Trustee shall distribute the trust property to the person(s) then entitled to receive or have the benefit of the income therefrom. If there is more than one current income beneficiary, the Trustee shall distribute trust assets to the income beneficiaries in the proportion in which they receive income, or if no proportion is designated, in equal shares to the income beneficiaries. This power may only be exercised by a Trustee who is an independent Trustee, and this power shall be ineffective to the extent that the effect of the power is to vest in any Trustee or beneficiary a general power of appointment. (s) Other Acts. To do all other acts in his or her judgment necessary or desirable for the proper and advantageous management, investment and distribution offthe estate and Trusts established under this Will. ITEM IX: Accountina. The Trustee, on an annual basis, shall provide each income beneficiary who has attained the age of eighteen (18)years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions of each Trust established for the benefit of that beneficiary. The beneficiary, or the Guardian of the person of such beneficiary, may waive this right to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then current income beneficiaries and remaindermen of the Trust, if legally competent, or if not legally competent, with the Guardian of the person of the beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative of the beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commonwealth of Pennsylvania. Any settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall .constitute a release and discharge of the Trustee with respect to transactions specified in the settlement. ITEM X: Distributions to gr for Beneficiaries. The Trustee is authorized to distribute principal and/or income in any one or more of the Page 9 following ways if the Trustee, in the discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the beneficiary is under a legal disability: (a) To Beneficiary. Directly to the beneficiaii,; (b) To Guardian. To the legal guardian or conservator of the beneficiary; (c) To Trustee or Custodian. To the Trustee, or to another person selected by the Trustee, as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty-five (25) years; (d) To a Relative. To a relative of the beneficiary, to be expended by that relative for the benefit of the beneficiary; or (e) By Direct Expenditure. By directly applying distributions for the benefit of the beneficiary. ITEM XI: Survival. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. Any person (other than myself)who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM�X I J: Merger of Trusts. Should my wife, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established for the benefit of my issue, the Trustee of each Trust created in this Will shall have the right to merge it with the similar Trust created by my wife for the same beneficiaries. If merged, the Trustee shall operate the merged Trusts as a single Trust. Page 10 1 ITEM XIII: Trust Situs. The initial situs of each Trust created under this Will shall be the county of my domicile at my death. The Trustee may determine, from time to time, to change the situs of any Trust established under this Will. However, no change in situs shall be effective until written notice is provided to the living beneficiaries of the Trust. ITEM YIA Executors and Trustees. I make the following provisions with respect to Executors and Trustees: (a) Initial Executor and Trustee. I appoint my wife, SANDRA S. CHRISTUNSON, to be the Executor and Trustee. (b) Successor Executor. In the event that my wife is unable or refuses to serve as Executor, I appoint my son, JAMES T. CHRISTIANSON, to serve as Executor. In the event that he is unable or refuses to serve as Executor, I appoint my sister-in-law, SUSAN S. ZABOWSIU, to serve as the Executor. (c) Additional and Successor Trustees. Each person serving as a sole Trustee shall have the power to appoint a Co-Trustee. Each Trustee shall have thf! power to appoint his or her successor in office. In the event of a complete vacancy in the office of Trustee, JAMES T. CHRISTIANSON shall serve as Trustee. In the event that he is unable or refuses to serve as Trustee, I appoint my sister-in-law, SUSAN S. ZABOtVSKI, to serve as the Trustee. (d) Power to Remove Trustee. Any Co-Trustee appointed by a Trustee may be removed by that Trustee. (e) Method of Appointment and Removal Each appointment or removal of a Trustee shall be in writing and shall be filed with the court in the jurisdiction which is the situs of the Trust. The written instrument shall be signed by the person having the power to make the appointment or removal. Page II Acceptance of Office. A Trustee shall be deemed to have accepted the office of Trustee as to Trust property only to the extent it accepts that property by written instrument delivered to the Executor. Should a Trustee refuse to accept property, the Executor shall have the power to select another person to serve as Trustee, or to divide any Trust created by this Will so as to permit one person (or persons) to serve as Trustee with respect to some Trust property and another person (or persons) to serve as Trustee with respect to other Trust property. (g) Temporary Trustee. Each Trustee shall have the power to designate a temporary Trustee by an instrument in writing delivered to such temporary, Trustee. The temporary Trustee shall serve as such only during the legal incapacity of the appointing Trustee, or, during such period of time as the appointing Trustee in writing designates, and upon the expiration of that time, or at such time as the legal incapacity of the appointing Trustee ceases, the appointing Trustee shall once again become the Trustee. (h) Delegation. Any Trustee may delegate investment and related management functions to another Trustee, provided the other Trustee accepts the delegation in writing. To the extent accepted, the delegating Trustee shall be relieved of responsibility for the investment decisions of the Trustee to whom investment and related management functions were delegated. (i) Resignation. Any Trustee may resign upon ninety (90) days written notice to the then income beneficiary and each adult sui jujis remainder beneficiary of the Trust; provided, however, that the resignation shall not become effective until and unless at least one person is then serving as Trustee of the affected Trust. (j) Responsibility. No Trustee shall be responsible for the acts or omissions of any other Trustee. Page 12 ^44 Duty to Investigate. In the absence of actual knowledge of a breach of trust, or information concerning a possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for any failure to seek redress for any act or omission of such predecessor, shall have responsibility only for property which is actually delivered to the Trustee by such predecessor and shall have all of the powers conferred upon a Trustee hereunder. (1) Compensation. The Executor and Trustee shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (m) Standard of Care. The Trustee shall not be liable or accountable for any loss that may result from the good faith exercise of the authority granted in this Will. This shall specifically include decisions of the Trustee with respect to discretionary distributions of income and/or principal to any beneficiary. (n) Security. The Executor and Trustee are specifically relieved from the duty of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding twelve (12) pages, at the end of each page of which I have also set my initials for greater security and better identification this -i day of 2006 . -(SEAL) ROBERT A. CHRISTIANSON We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by 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 hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. .(SEAL) Residing at eZ (SEAL) Residing at ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF 1, ROBERT A. CHRISTIANSON, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. —(SEAL) ROBERT A. CHRISTIANSON Sworn to and subscribed*before me this -7+K-day of P"U-tj) , 2064. Notary Pub is My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J.RULE,Notary Public Camp Hill Boro,Cumberland County Commission Expires February AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA TY OF OAA COUNn SS: We' and r__U ko in!QCX'S the Witnesses whose names are signed to the attached or fo4going instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, ROBERT A. CHRISTIANSON, sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said Will as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint qK undue influence. d. Witness Wit ss Sworn to and subscribed before me this 7-N,day of 2064. Notary Publicv My Commission Expires: (SEAL) COMM O14Wg:ALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J.RULE.NoIM Public CWP Will Sao.,Cumberland coun' 1 My Commission Expires February3.26 M LN 49M C � m C Z _0 _ Spm + D - ;0-< 3O to O c"r f�` 0°O Z! (A � �� -t C:) 0 U ;aMMM -i > M > 0 ••r c m-4 VI Cn ;0>5SO ........ x °zr M M NNWLn r M C � 3 i o< 1 o cry m-- z� —1 nC rn m � C....,� rp) Us POSTAGE ANO FEE$PAID PRIORITY MAIL Jan 28 2015CnMailed from ZIP 17331m 3 a3Flat Rale Enivelo e 0 m0P, 0dvKCommeralalPluePrice 071800881288 `=o0 DoPRIaRITY MAIL 1 -DAY ! Z.r M '`-••er �,ct Sandra Chrletianson o @ a s Scott cv, 0005 East Berlin PA 17318 m 3� to 3M 0 0 t2o _QC m ° ^ SHIP TO: ov Register of Will = y o Lisa M Grayson 1 o 0 1 COURT HOUSE 80 © 1 Courthouse Square 0 v CARLISLE PA 17013-3323 - -- _ 00 ,k♦UNITEDg., 0- Y Q 7. 3 �Ua3s USPS TRACKING V! q � N 0 4 � - y 9405 5102 0083 0586 7353 57 j y c0py&pn111I. rfi 1601L � 6, up STDG