HomeMy WebLinkAbout02-20-15 (2) REV-1500 EX(02-11) 1505610143
`1
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
Po 60x.280601 INHERITANCE TAX RETURN 21 14 0129
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
02 01 2014 10 31 1923
Decedent's Last Name Suffix Decedent's First Name MI
CHRISTIE INGRID W
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate 4a.Future Interest Compromise5. Federal Estate Tax Return Required
(date of death after 12-12-82)
6 Decedent Died Testate 7 Decedent
aintTr sd a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) Copy )
9. Litigation Proceeds Received 10.between i2 31 y91 andt1Da95�f Death 11.Election to tax under Sec.9113(A)
(Attach Schedule 0)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WAYNE M PECHT ESQ 717 691 9808
R ISTER OF W L-LS USE ALY
,. O C7
"a G) a
First Line of Address i ' C a cm ua
Ti
650 NORTH TWELFTH ST i^r r-') r-1 I'T1
C"
Second Line of Address
SUITE 100 �l
City or Post Office State ZIP Code DATE ED
LEMOYNE PA 17043 ��' -71
Corre pondent's e-mail address: W echt echtlavv.conn
Und penalties of perju I h ave exami this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it ue,correct and co pie a ion of prepay r other th a personal representative is based on all information of which preparer has any knowledge.
I UR OF ERS R SIB R FILI TURN DATE
Barbara L. Christie
D E
2005 Mountjain Pine Drive. M14chanicsburg, PA 17050
SIGNAT E OFXREPARER OTHE HAN R SE ATIVE DATE'
Wayne M. Pecht Esq.
ADDRESS
650 North Twelfth St, Lemoyne, PA 17043
1505610143 Side 1 1505610143
U �
J 1505610243
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 484F322 . 23
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous NtProbate Property
(Schedule G) Separate Billing Requested............ 7. 875F131 . 35
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 1, 359,453 . 58
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 33, 026. 13
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 6, 947 . 00
11. Total Deductions(total Lines 9 and 10)............:...............:................................... 11. 39, 973 . 13
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 1 , 319, 480 . 45
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 1, 319, 480 . 45
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 15. 0 . 00
16. Amount of Line 14 taxable 1 , 319,480 . 45 16. 59,376. 62
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE.......... .................................................................................................... 19. 59, 376. 62
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-14-0129
Decedent's Complete Address:
DECEDENT'S NAME
Christie, Ingrid W.
STREET ADDRESS
5225 Wilson Lane,Apt. 228
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 59,376.62
2. Credits/Payments
A. Prior Payments 50,000.00
B. Discount 2,631.58
Total Credits(A +13) (2) 52,631.58
3. Interest (3) 35.98
4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. .(4)
Check box on Page 2,Line 20 to request a refund
5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 6,781.02
Make Check Payable to REGISTER OF WILLS, AGENT
,.�._ ...'� ,,.,.,. ,,, ..',,,,,, ., ///�,,;hua w .✓ ..� .��,,a. a�v m,,,,,. ,,, ..,a,,,,}'"s��...a. ,,,,�7:"�,� 05`x........ .........� .�...t ..,.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................... ❑ ❑x
b.. retain the right to designate who shall use the property transferred or its income;.................................. ❑
c. retain a reversionary interest;or............................................................................................................... ❑ ❑x
d. receive the promise for life of either payments,benefits or care?..............................................:............. ❑ ❑x
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.............................................:...................................................................... ❑ ❑x
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?.................................................................................................................. ❑x ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
ot
„,
For dates of death on or after July 1,1994 and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent 172 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a stepparent of the child is.0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
Rev-1508 EX+(11-10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE p p p
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Annuity Payment 252.07
2 Deposit-Decedent's cash 100.00
3 LPL Financial#1774-9307-Brokerage account 19,122.71
4 LPL Financial#3240-3020-investment account 269,435.89
5 LPL Financial#5523-0826-Investment account 122,173.28
6 Omnicare -refund 0.68
7 Social Security Payment 952.00
8 Wells Fargo##xxxx3240-opening deposit 1,000.00
9 Wells Fargo#xxxx0269-checking account 34,197.81
10 Wells Fargo#xxxx3440-brokerage account 35,069.79
11 Internal Revenue Service-2013 tax refund 2,018.00
TOTAL(Also enter on Line 5, Recapitulation) 484,322.23
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1510 EX+(08-09)
SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
DEPARTMENT OF REVENUE �+
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY ND DATE OF DEATH �o OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OLUDE F RANSE OF FER.SATTACH THEIR COPY OF THHE DEED FORHIP TO REAL EST TE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 LPL Financial#7360-xxxx-ING Select Guarantee 29,755.78 100.000% 29,755.78
beneficiaries: Barbara Christie and Deborah Christie,
daughters..
2 LPL Financial#7360-xxxx-ING Secure Index annuity; 426,141.91 100.000% 426,141.91
beneficiaries: Barbara Christie and Deborah Christie,
daughters. (Monica predeceased)
3 LPL Financial#7360-xxxx-Jackson Ascender Plus 391,915.55 100.000% 391,915.55
annuity;
beneficiaries: Barbara Christie and Deborah Christie,
daughters.
4 Wells Fargo IRA xxxx0721 -beneficiaries: Barbara 3,662.26 100.000% 3,662.26
Christie and Deborah Christie,daughters.
5 Wells Fargo#xxxx0937-money market savings; 23,655.85 100.000% 23,655.85
surviving beneficiary Deborah Christie,daughter.
TOTAL(Also enter on Line 7, Recapitulation) 875,131.35
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09)
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITRESIDENT DECEDENT NCE TAX TURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 18,349.28
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State ZiD
Year(s)Commission Paid
2. Attorney's Fees Pecht&Associates, P.C. 12,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
RelationshiD of Claimant to Decedent
4. Probate Fees 888.81
See continuation schedule(s)attached
5. Accountant's Fees
6. Tax Return Preparer's Fees 1,250.00
See continuation schedule(s)attached
7. Other Administrative Costs 538.04
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 33,026.13
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Barbara Christie-reimburse memorial luncheon 244.71
2 Malpezzi Funeral Home 16,109.57
3 Walters Monument Company-headstone 1,995.00
H-A 18,349.28
Probate Fees
4 Patriot News-legal advertisement 130.31
5 Pecht&Associates, P.C. -reimburse Cumberland Law Review legal ad fee 75.00
6 Register of Wills-probate fees reimbursed to Barbara Christie 463.50
7 Register of Wills-filing fee-Family Settlement Agreement 20.00
8 Register of Wills-additional letters fee 200.00
H-B4 888.81
Tax Return Preparer Fees
9 Joseph Melvin Co., LLC-tax preparation; 2013 and 2014 1,250.00
H-B6 1,250.00
Other Administrative Costs
10 Barbara Christie-reimburse postage 94.20
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
ITEM
NUMBER DESCRIPTION AMOUNT
11 Trainers Inn-funeral luncheon reimbursed to Barbara Christie 428.84
12 Wire Transfer Fee 15.00
H-B7 538.04
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Bethany Asbury Village-final assisted living/nursing care expenses 5,584.25
2 PA Department of Revenue-2013 income tax due 655.00
3 United Healthcare-Premium 197.75
4 United Healthcare-medicare payment 92.10
5 Wells Fargo#xxxx0269-items cleared after date of death 417.90
TOTAL(Also enter on Line 10, Recapitulation) 6,947.00
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Christie, Ingrid W. 21-14-0129
RELATIONSHIP TO
NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S)RECEIVING PROPERTY (Words) ($$$)
Do o List stee s
I TAXABLE DISTRIBUTIONS [include outright spousal
• distributions,and transfers
under Sec.9116(a)(1.2)]
John Benigno Grandchild 1/6 of residue
5601 North Campbell Avenue
Portland, OR 97212
Tara Georgette Benigno Grandchild 1/6 of residue
998 Henshaw Avenue
Springfield, NJ 07081
Barbara L.Christie Daughter. 1/3 of residue
2005 Mountain Pine Drive
Mechanicsburg, PA 17050
Deborah L.Christie Daughter 1/3 of residue
136 South Park Way
Santa Cruz, CA 95062
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
Vill ami '(11�eotummt
1, INGRID W. CHRISTIE, also known as WANDA INGRID CHRISTIE, of Cumberland
County, Pennsylvania, make, publish and declare this to be my last Will, hereby revoking all
prior Wills and Codicils.
I have three children: BARBARA L. CHRISTIE, MONICA G. BENIGNO, and
DEBORAH L. CHRISTIE.
ARTICLE I SPECIFIC BEQUESTS
A. I give such articles of tangible personal property as shall be identified in a written
instrument in my handwriting or signed by me that I may leave at the time of my death to the
person or persons named in such instrument.
B. I give and bequeath all my remaining articles of tangible personal property,
together with all insurance policies relating thereto,to my surviving children, in equal shares and
the issue surviving me of such of my children as do not survive me (my"Beneficiaries"), as they
shall agree within 90 days following the date of my death. In the absence of the contemplated
agreement, I give such articles to such of my Beneficiaries as my Executors, in their absolute
discretion, shall select, and such articles so selected shall be distributed at such times and in such
shares, equal or unequal, as my Executors, in their absolute discretion, shall determine.
C. I direct that the balance, if any, of such articles not so selected for distribution
pursuant to paragraph B of this Article, shall be sold, donated to charity or abandoned, as my
Executors, in their absolute discretion, may deem desirable or expedient, and, to the extent any
such articles are so sold, the proceeds of such sale shall go into and form a part of the residue of
my estate.
ARTICLE 11 RESIDUE
A. The residue of my estate shall be divided into equal shares for each of my
daughters.
1. Share for BARBARA L. CHRISTIE. The share for my daughter,
BARBARA L. CHRISTIE shall be paid to her outright and free of trust, if she is then living. If
she is not then living,her share shall be paid to her then living issue per stirpes.
2. Share for MONICA Q. BENIGNO. The share for my daughter,
MONICA G. BENIGNO, if she is then living, shall be paid to my Trustees, who shall hold such
amount, IN TRUST, for her benefit, shall invest and reinvest the same and shall distribute the net
income therefrom and the principal thereof as Trustees, in their absolute discretion, may from
time to time deem desirable or necessary. Any payments so made out of principal shall not be
reimbursed out of income. If she is not then living, her share shall be paid outright and free of
trust to her then living issue per stirpes.
3. Share for DEBORAH L. CHRISTIE. The share for my daughter,
DEBORAH L. CHRISTIE, shall be paid to her outright and free of trust, if she is then living. If
she is not then living,her share shall be paid outright and free of trust to her then living issue per
stirpes.
B. If there is no one then living entitled to take pursuant to paragraph A of this
Article, I direct that the residue of my estate shall be paid to the then living persons who would
be my heirs under the intestate laws of Pennsylvania in such amounts and proportions prescribed
by the intestate laws as if I had then died intestate.
t
ARTICLE III PROTECTIVE PROVISION
Wherever, in this Will, I have provided for the payment of income or principal to any
beneficiary, I direct that the same shall not be subject to attachment, execution, sequestration or
any order of Court, and that the beneficiary shall have no power to pledge, assign, convey or
anticipate the same, nor shall such income or principal be liable for the contracts, debts, obliga-
tions, engagements or liabilities of any beneficiary, but such income and principal shall be paid I
by Executors to the beneficiary, free and clear of all assignments, attachments, anticipations,
levies, executions, decrees and sequestrations, and shall become the property of the beneficiary
only when actually received by such beneficiary.
i
ARTICLE IV EXERCISE OF AUTHORITY
The exercise of discretion.by my Executor under any paragraph of this Article shall be
absolute, final and conclusive. My Executor shall not be held personally liable for the exercise,
failure to exercise or manner of any of these powers, provided, however, that the exercise, non-
exercise or manner of exercise of any of these powers is made in good faith and does not
constitute willful misconduct.
ARTICLE V TAXES,DEBTS AND EXPENSES
My Executors shall pay all my debts, my funeral expenses, costs of administering my
estate and transfer taxes on my death, and may, in their sole discretion,' pay a debt of mine
secured by a mortgage on real property from the residue of my estate. I authorize my Executors
and Trustees, in their absolute discretion, to adjust, compromise,.settle, anticipate and pay any
and all such taxes at such time or times as they, in their absolute discretion, may deem desirable,
whether before or after the same become due.
ARTICLE VI FIDUCIARIES'POWERS
Executors and Trustees, respectively, shall have the following powers, which shall be
exercisable without leave of Court, in addition to and not in limitation of any authority vested in
2
payment of any debts due by me or to raise money for the purpose of paying taxes, costs of
administration, or for any other purpose.
K. Delegate Powers. From time to time, to delegate in writing to a co-fiduciary any
discretionary or ministerial power, for such period of time as may be designated; provided,
however, that no power may be delegated to a fiduciary otherwise specifically prohibited under
the terms of this will from exercising such power.
L. Combine Trusts, To combine any trust created hereunder with any other trust,
whether created by me or others,having the same beneficiary and similar terms.
M. Situs. To change the situs for administrative and accounting purposes of any or
all trusts created hereunder to any jurisdiction,without the necessity of court approval.
N. Duration of Powers. To exercise all powers hereunder until final distribution of
my estate and all trusts created hereunder.
ARTICLE VII FIDUCIARIES
A. Executor. I appoint my daughter, BARBARA L. CHRISTIE, Executor of my
Will.
B. Successor Executor. In the event my daughter, BARBARA L. CHRISTIE, shall
predecease me, fail to qualify or cease to act or continue to act as Executor hereunder for any
reason whatever, I appoint DEBORAH L. CHRISTIE as Executor in her place.
C. Trustee. I appoint my daughter, BARBARA L. CHRISTIE, Trustee of any trusts
created hereunder.
D. Successor Trustee. In the event that daughter, BARBARA L. CHRISTIE, is
unable or unwilling to serve or continue to serve, I appoint DEBORAH L. CHRISTIE as
successor Trustee. Thereafter, any such vacancy shall be filled by a successor appointed by the
last individual Trustee so to serve. Each appointment shall be in writing and shall become
effective when accepted in writing by the individual Trustee. It is my intention that an individual
Trustee shall always be serving hereunder.
E. Appointment of Additional Alternates. Thereafter, if any Executor or Trustee
shall fail to qualify or cease to act as an Executor or Trustee hereunder for any reason whatever,
such vacancy shall be filled by an Executor or Trustee appointed by the senior member of the
law firm of Frankel & Kershenbaum, LLC or the successor law firm thereto. Each appointment
shall be in writing and shall become effective as to a successor Executor upon appointment by
the Register of Wills or the Court having authority to issue such appointments and shall become
effective as to a successor Trustee when accepted by the successor Trustee. Each writing shall
be filed with the Court having jurisdiction of the administration of my estate and the trusts under
this Will.
4
F. Appointment of Corporate Fiduciary. The individual fiduciaries may, but need
not, in their absolute discretion, appoint a corporate fiduciary authorized to act as such in the
state in which my estate is domiciled to serve as an additional Executor or Trustee hereunder.
Any such appointment shall be in writing and shall become effective as to a corporate Executor
upon appointment by the Register of Wills or the Court having authority to make such
appointments and shall become effective as to a corporate Trustee when accepted by such
corporate Trustee. The writing with respect to the Executor shall be filed with the Court having
jurisdiction of the administration of my estate. In addition, the individual fiduciaries may, in
their absolute discretion, remove a corporate fiduciary so appointed at any time by a writing
delivered to such corporate fiduciary, and may either substitute another corporate fiduciary in its
place or stead, pursuant to the terms of this paragraph, or leave such position vacant, it being my
intention to give the individual fiduciaries then acting hereunder the broadest power regarding
the selection, appointment and removal of any corporate fiduciary. These powers of
appointment and removal of a corporate fiduciary shall not be exhausted by one exercise thereof
but may be exercised from time to time. Corporate fiduciaries so appointed shall be
compensated for their services hereunder as agreed to with the individual fiduciaries.
G. Successor Trustee Liability. No successor Trustee shall be obliged to examine the
accounts, records and acts of the previous Trustee or Trustees, nor shall such successor in any
way be responsible for any act or failure to act on the part of the previous Trustee or Trustees.
The successor Trustee shall be responsible only for the assets which have been actually delivered
to it.
H. Resignation. Any Trustee may resign at any time without court approval by
written instrument delivered to the Trustees and to the individuals who are legally competent and
the then existing income beneficiaries of the trust in question.
I. Security. No Executor or Trustee shall be required to give security in any
jurisdiction in which such Executor or Trustee may act.
J. References. Wherever in this Will I have used the terms "Executor" or "Trustee",
it is my intention'that such terms shall include the singular as well as the plural. Further,
whenever I have used the term "Executor", such term shall include the Executor, Executors,
Executrix and Executrices then qualified to serve hereunder.
5
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this Will, this
day of c1 ,2010.
e n.� ��^-� (SEAL)
GRID . 'HRISTIE
Signed, sealed,published and declared by INGRID W. CHRISTIE, the above-named Testator, as
her Will, in the presence and hearing of us who, at her request, in her presence, and in the
presence of each other, all being present at the same time, have hereunto subscribed our names as
Witnesses:
Address
Lz, /f a Address a" Vera-&-g-
6
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF
We, INGRID W. CHRISTIE, � 7 and ' .
the Testator and the Witnesses, respectively, ' hose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the Testator signed and executed the instrument as her last Will, that she signed it willingly, and
that she executed it as her free and voluntary act for the purposes therein expressed, and that each
of the Witnesses in the presence and hearing of the Testator signed the Will as a Witness and that
to the best of their knowledge the Testator was at that time eighteen (18) years of age or older, of
sound mind and under no constraint or undue influence.
1NGFJ W. CHRISTIE
Witness
Witn ss
Sworn to, acknowledged and subscribed before me by INGRID W. CHRISTIE, the
Testator, and sworn to and subscribed before me by 1c7 and
and
the Witnesses,this fll" day of / , 2410.
otary Public
My Commission expires:
COM MONWP;ALTH OF PENNSYLVANIA
NOT�IUAzSFAL
John Re.Bowen,Notary public
Lower Allen Twp,Cumberland CUnty
My commission ex ices March 25,2014
7
MEMORANDUM
In accordance with ARTICLE ONE of my Will dated the day of , 2010,
and any codicil thereto, I, INGRID W. CHRISTIE, bequeath the items of tangible personal
property herein specified to the following beneficiaries who survive me:
(1) To
(2) To
(3) To
(4) To
(5) To
(6) To
Date:
INGRID W. CHRISTIE
l
l �
� t�"
au
,��^��i
Mo f
Ingrib U). Cbrig;tie
FRA NKEL & KERSHENBAUM, LLC
FOUR TOWER BRIDGE
200 BARR HARBOR DRIVE, SUITE 400
WEST CONSHOHOCKEN, PA 19428
T: (610) 260-6055/ F: (610) 646-0888
Investment Account Premier Plus
Statement Period
January I to January 31,2014
INGRID WANDA CHRISTIE 2005 MOUNTAIN PINE DR 1-774-9307
Investment Objective Income with Moderate Growth
000011
00002733 02 AT 0.403 02 00013 LPDD0401 N60F D9NA
INGRID WANDA CHRISTIE Total Value of Your Account as of January 31, '2014 ($19 122.65
2005 MOUNTAIN PINE DR
EZ" MECHANICSBURG PA 17050
INVESTMENTS HELD AT LPL FINANCIAL
Previous Year-End Value
$III Jill 11111111111111811 if if Jill I if 1111111111111 B11 111121111111111 as of December 31,2013 $18,944.45
Beginning Value as of January 1,2014 $18,944.45
Additions 20,000.00
Withdrawals -20,000,00
Dividends,Interest and Capital Gains 30.68
increase/decrease in Market Valuer 147.52
Ending Value as of January 31,2014 $19,122.65
Your Account Executive: Year-End Value Value on Value on
Walter Watson%(610)771-1700 December 31,2013 December 31,2013 January31,201
1 Belmont Ave,Ste 606 TOTAL VALUE OF YOUR ACCOUNT $118,944.45 $18,944.45 $19,122.65
Bala Cynwyd,PA 19004
LPLFinancial
Member FINRAISIPC
9785 Towne Centre Drive,San Diego,CA 92121-1968
75 State Street,24th Floor,Boston,MA 02109-1827 1 Increase/decrease in Market Value reflects the impact of changes in the value of securities held in your LPL Financial account,as well as
the impact of any transfers of securities into or out of your account during the statement period,
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.11 LPL Financial
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Investment Account Premier Plus 1774-9307 Page I of 12 rco
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17749307A0 ll
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Investment Account Strategic Wealth Management 11
Statement Period
January 1 to January 31,2014
INGRID WANDA CHRISTIE 2005 MOUNTAIN PINE DR
0240-3020i
Investment Objective Income with Moderate Growth
INGRID WANDA CHRISTIE Total Value of Your Account as of January 31, 2014 $269,435.89
2005 MOUNTAIN PINE DR
MECHANICSBURG PA 17050
INVESTMENTS HELD AT LPL FINANCIAL
Previous Year-End Value
as of December 31,2013 $282,575.79
Beginning Value as of January 1,2014 $282,575.79
Additions 2,050.83
Withdrawals -20,000.00
Dividends,Interest and Capital Gains 2,408.60
Increaseldecrease in Market Valuel 2,400.67
.Ending Value as of January 31,2014 $269,435.89
Your Account Manager: Year-End Value Value on Value on
Walter Watson-(610)771-1700 December 31,2013 December3l,2013 January31.2014
Private Advisor Group,LLC TOTAL VALUE OF YOUR ACCOUNT $282,575.79 $282,575.79 $269,435.89
1 Belmont Ave,Ste 606
Bala Cynwyd,PA 19004
LPL Financial
Member FINRA/SIPC
9785 Towne Centre Drive,San Diego,CA 92 1 2 1-1 968
75 State Street,24th Floor,Boston,MA 02109-1827 1 Increaseldecrease in Market Value reflects the impact of changes In the value of securities held in your LPL Financial account,as well as a)
the impact of any transfers of securities into or out of your account during the statement period,
U.
LPL Financial' 0
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Investment Account Strategic Wealth Management 113240-3020 Page 1 of 40
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32403020
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Customer Correspondence
MAC P61o2-o3A
P.O.Box 6995
Portland,OR 97228-6995
Date of Death Balance Request Response Form
Decedent: Ingrid Wanda Christie Case number: 80887172
Date of death: Saturday,February 01,2014 Completed by: Kay Traylor
Requested by: Wayne M Pecht Contact number: 540-562-9032
Mail: Pecht&Associates,P.C. Date: April 25,2014
65o North Twelfth Street,Suite 10o
Lemoyne,PA 17043
Interest paid
Principal balance Accrued Date of death
Account title Affiliation Account type Account number as of date of death year to date of interest balance
death
Ingrid Wanda Christie Sole Owner Checking X000oo XXX0269 $34,197.79 $0.30 $0.02 $34,197.81
Barbara L Christie Power of Attorney
Account was opened oI/o9/1986
and acquired through a merger
with CoreStates Bank with current
title
Ingrid Wanda Christie Sole Owner Savings X0937 $23,655.79 $o.64 $o.o6 $23,655.85
Barbara L Christie Power of Attorney
Account was opened 06/28/2002
and acquired through a merger
with Wachovia Bank on
07/23/2011 with current title
Ingrid Wanda Christie Sole Owner Individual Retirement Account 30000000000:0721 $3,654.34 $0.00 $7.92 $3,662.26
Account was opened o6/28/2002
and acquired through a merger
with Wachovia Bank on
07/23/2011 with current title
Note:Money Market Checking and Money Market Access accounts pay dividends only.
i
Barbara
Oriqmai Message -
f,, 1n
i To: 'Barbara Christie'
Sent: Tuesday, February 18, 2014 4:55 PM
Subject: LPL Account Summary
Hi Barbara,
Below is a snapshot of the account values($1,264,351.93 based on the prior day's closing balances). I still will need to
get you the date of death values of the first three accounts,for tax purposes(this takes a couple of days).
t The first three accounts are the ones that will be transferred to the estate account and then distributed according to the
will (this can be in the form of cash and or securities).
Also can you email me Debra's home address and phone numbers(email address also if available)to forward the
annuity claim forms,which have been ordered.
Barbara, I will call you on my way home later tonight around 8:00pm or so, after my 6:30pm appointment.
I I will need you to sign three forms that I'll send via email tomorrow.
Thanks
The last account#7360-xxxx is the one that reports the three annuities balances, and pass by beneficiary.See below
1. ING SELECT GUARANTEE=$29,755.78 Beneficiaries.Barbara and Deborah, 50%each
Q. ING SECURE INDEX ANNUITY=$426,141.918eneficiaries:Barbara and Deborah, 40%each, Monica 20%(per capita, her share is
divided between you and Deborah)
3.JACKSON ASCENDER PLUS=$391;915.55 Beneficiaries:Barbara and Deborah, 50%each
3
Customer Correspondence
MAC P6102-03A
• P.O.Box 6995
Portland,OR 97228-6995
Date of Death Balance Request Response Form
Decedent: Ingrid Wanda Christie Case number: 80887172
Date of death: Saturday,February 01,2014 Completed by: Kay Traylor
Requested by: Wayne M Pecht Contact number: 540-562-9032
Mail: Pecht&Associates,P.C. Date: April 25,2014
65o North Twelfth Street,Suite 10o
Lemoyne,PA 17043
Interest paid
Principal balance Accrued .Date of death
Account title.- Affiliation Account type Account number as of date of death yeeaar to
date of interest balance
Ingrid Wanda Christie Sole Owner Checking rooa0000x0269 $34,197.79 $0.30 $0.02 $34,197.81
Barbara L Christie Power of Attorney
Account was opened ol/og/1986
and acquired through a merger
with CoreStates Bank with current
title
Ingrid Wanda Christie Sole Owner Savings0937 $23,655.79 $o.64 $o.o6 $23,655.85
Barbara L Christie Power of Attorney
Account was opened o6/28/2002
and acquired through a merger
with Wachovia Bank on
07/23/2011 with current title
Ingrid Wanda Christie Sole Owner Individual Retirement Account =0000o0ooc0721 $3,654.34 $0.00 $7.92 $3,662.26
Account was opened o6/28/2002
and acquired through a merger
with Wachovia Bank on
07/23/2011 with current title
Note:Money Market Checking and Money Market Access accounts pay dividends only.