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LAST WILL AND TESTAMENT
OF
JOHN F. BUYER
I, JOHN F. BUYER, widower, of West Pennsboro Township (mailing address: 8 Pine
Circle, Newville, Pennsylvania 17241), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament hereby revoking and making void any and all Wills by me at any time
heretofore made.
1 . I direct my hereinafter named Executor to pay all of my just debts and funeral expenses
as soon after my death as may be found convenient to do so. I direct that my hereinafter named
Executor consult my sister, Helen M. Corbett, regarding appropriate arrangements for my funeral
services and burial.
2. I give and bequeath the marble statue of a girl to Elizabethtown College, Elizabethtown,
Pennsylvania 17022.
3. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to Financial Trust Services
Company and its successors, One West High Street, Carlisle, Pennsylvania, in trust, to be added
to the trust fund established by me pursuant to Indenture of Trust made June 17, 1985, as
amended by instrument executed contemporaneously herewith, as set forth in said Indenture of
Trust as amended, and held and disposed of by said Trustee in accordance with the terms and
conditions and directions as set forth in said Indenture of Trust, except that any and all household
goods and furnishings not otherwise disposed of by me in said Indenture 0 f trust or otherwise
shall be distributed by my hereinafter named Executor among my brother and sisters and their
children as each of such persons may desire and as my hereinafter Executor shall deem appropriate
and fair, and any such items not so distributed shall be given to the Trustees of Green Ridge
Village to be used or disposed of by them in such manner as they may deem appropriate. Should
any dispute arise as to the fair and reasonable manner of distributing such articles among my
brother and sisters and their children, my Executor shall use its own judgment as to fairness and
reasonableness and this shall include the right to sell the same at a public or private auction sale at
which any of the persons may bid and the successful bidder may have the amount bid charged to
his share of my estate or shall be required to pay the same immediately to my Executor, as my
Executor shall determine.
4. I hereby nominate, constitute and appoint Financial Trust Services Company and its
successors, One West High Street, Carlisle, Pennsylvania, as Executor of this my Last Will and
Testament, and further direct that it shall not be required to post any bond to secure the faithful
performance of its duties in the Commonwealth of Pennsylvania or in any other jurisdiction. I
request my Executor to consult with my friend, Mrs. Judy Weidman, of 154 Harrisburg Avenue,
Mt. Joy, Pennsylvania 17552, telephone number 653-4534, in regard to the distribution of my
household goods as she is familiar with some of the persons entitled to receive them and has some
knowledge as to what is appropriate for distribution to them.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will
and Testament written on one (1) page, plus a witness page, this 15th day of December, 1995.
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J4F:/B~~yer . · ''),d-<-T' < I ./
(SEAL)
- .
Signed, sealed, published, and declared by JOHN F. BUYER, the Testator above named, as
and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in
the presence of each other, have hereunto subscribed our names as attesting witnesses.
217 1t:~C:;{l~~YI f!-,
REV-1500fi'X(fl-GJ) COMMONWEALTH OF REV-1500
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN
DEPT. 280601 FILE NUMBER
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 2 1 - 0 1 0 0 7 0
COUNTY CODE mR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIA.L SECURITY NUMBER
... John F Buver 113-30-3527
z: OA TE OF DEATH (MM-DD- YEAR) IDA TE OF BIRTH (MM-DD-YEAR)
"' THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
fil 1/2/2001 2/10/1902 REGISTER OF WILLS
lrl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
C
W [Kj, Original Relurn 02 Supplemenl$IReturn 03 RamalnderRetu<n(date"f<:\eathplioT\o12-n..1l2)
~
";,,, 04 D4a. 05
~"'~ limited Estate Future Interest Compromise (date of death after 12-12-82) Federal Estate Tax Return Required
U..u
WOO C8h 07
"''''~ 8.
U..m Decedent Died Testate (Attach copy of Will) Decedent Maintained a living Trust (Attach copy of Trust) - Total Number of Safe Deposit Boxes
..
< 09 010. Spo:A.llIa\?llvllrtyCred\\(dlllelltdealhbetweeI112-31-91 and 1-1-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0)
Utigalion Proceeds Received
... THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
z: NAME COMPLETE MAILING ADDRESS
W
c Roberl M. Frev 5 South Hanover Street
z:
0 fIRM NAME (If Applicable) Carlisle, PA 17013
0-
f3 Frev & Tiley
0::
0:: TELEPHONE NUMBER
0
(.) 717-243-5838
OFFICIAL USE ONLY
,. Real Estate (Schedule A) (1) NONE
2. Stocks and Bonds (Schedule B) (2) 1,215.990
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank. Deposits & Miscellaneous Personal Property
(Schedule E) (5) NONE
6. Jointly Owned Property (Schedule F) (6) NONE
z: o Separate Billing Requested
0
;:: 7. lJ1ter-Vivos Transfer & Miscellaneous Non-Probate Property
:5
::> (Schedule G or L) (7) 237
...
n: 8. TOTAL GROSS ASS!:TS (total Lines 1-7) (8) 1,216,227.
'"'
(.)
"' 77 ,992
0:: 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10) 1,165
11. TOTAL DEDUCTIONS (total Lines 9 & 10) (11) 79,157
12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 1,137,070
13. Charitable and Governmental Bequests/see 9113 Trusts for which an election to tax has not
I:)een made (Schedule J) (13) 0
14. Net Value Subiect to Tax (Line 12 minus Line 13) (14) 1,137,070
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (8)(1.2) x .0 - (15) 0
z:
0
;:: 16. Amount of Une 14 ta:(able at lineal rate x .0 (16) 0
'"' -
...
::>
0- 17. Amount of Une 14 taxable at sibling rate 568,535 X .12 (17) 68,224
:ii
0
u
X 18. Amount of Line 14 taxable at collateral rate 568,535 x .15 (18) 85,280
'"'
...
," Tax Due (19) 153,504
20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAY!>'IENT .
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
217
John F Buyer
113-30-3527
Decedent's Complete Address:
STREET ADDRESS
210 Bia Sorina Avenue
CITY I:TATE IZIP
Newville PA 17241
Tax Payments and Credits:
,.
2.
Tax Due (Page 1 Line 19)
CreditS/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
145,000
7,632
Total Credits (A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
Totallnterest/Penatty ( D + E )
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
(3)
o
5.
(4)
(5)
(SA)
(5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BAlANCE DUe.
153,504
152,632
o
872
872
,.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
2.
Did decedent make a transfer and:
a. retain the use or income of the property transferred;
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?
If death occurred after December 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration?
Did decedent own an "in trust for' or payable upon death bank account or security at his or her death?
Did decedent own an Individual Retirement Account, annuity or other non~probate property which
contains a beneficiary designation?
Yes
o
o
o
o
o
o
3.
4.
o
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
o
No
o
o
o
o
o
o
DATE
tl6'Jm(
Under penalties of perjul)', I declare that I have examined this return, inclutling accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
and comclete. Declaration of crecarer other than the cersonal recresentative is based on all information of which crecarer has anll knowledoe.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RET RN
f11 fl(M{ (k.
ADDRESS
-1It
&
It I rJ. M~ CjJ d/iU11t.&tu/tU1t1
RER OTHER THAN REPRESENTATIVE
r- k ,.,...
(
ADDRESS
5 South Hanover Street, Carlisle, pennsvlvania 17013
For dates of death on or after July 1, 1994 and before January 1. 1995. the tax rate imposed on the net value of transfers to Of for the use of the surviving spouse is 3%
{72 P,S. Section 9116 (a)(1.1)(i)].
For dates of death on or after January 1. 1995, the tax rate imposed on the net vahJe of transfers to or for the use of the surviving spouse is 0% [72 P.S. Section 9116 (a)(1.1)(li)J.
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclcsu~e of assets anti f~ing a tax return are s'!i11 applicable even if
the surviving spouse is the only beneficiary.
For dates 01 death on or after July 1, 2000:
The tax rale imposed on the net value of transfers from a deceased child twenty-one years of age Of younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent 01 the child is 0%[72 P.S. Section 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%, eJ(Cept as noteQ.ln 72. P.S. SectiOl'o 9116{1.21 in P.S. SectiOl'o
9116\a)(1)].
The tax rate imposed on the nel value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 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.
AT, ,
REV-1501EX + (1-97) (1)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
FILE NUMBER
ESTATE OF
John F Buyer
All property jointly..owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
DESCRIPTION
10 shares Met Life Inc.
$50,000 State Public School Building Authority, Pa. District of York, Series A, 4.05 %
daled 02/15/98, due 02/15/2002
360,629.83 units Federated Pa. Municipal Cash Trust Fund #8
20,833.333 units Governor Pennsylvania Municipal Bond Fund
200 shares General Motors Corp.
3,978 shares M & T Bank Corp.
150 shares A T & T Corp.
10 shares Avaya, Inc.
128 shares Lucent Technologies, Inc.
2,500 shares SBC Communications, Inc.
800 shares Verizon Communications
1,000 shares Vodafone Group FLC, New
3,000 shares Allied Irish Banks PLC
984 shares BP Amoco PLC
VALUE AT DATE
OF DEATH
340
49,934
360,630
210,000
10,438
257,934
2,738
99
1,704
125,938
40,200
34,500
73,688
47,847
TOTAL (Also enter on line 2, Recaoitulation $
(If more space is needed, insert additional sheels of the same size)
1,215,990
John l'. Suyer
~a~e ef Death 01/02/2001
~R.~~ ~A~~~i~
01/02/2001
V"ll~
360,629.83 \mU. Federated fa. IfW>j,dpal
cash. fill... f\lnd '8
$360,"',83
20,833.333 un~t. QoY8rnor Paaa.ylvaaia
M\micipal Il<lw:l I'IlM
210,000.00
~50,000 State Public 1<:11.001 IluUditl! ~uthedI:J'
Pa. District ,,1' Y.,..k, Series A, 4.05\, dated.
02/15/98, due 02/15/2002 49.933.50
200 ahare. lleJleral Notora COrp. 10,437.60
3,918 ahares M 6 ~ Bank Ccrp. 257,933.92
150 sba..... A II: , :r COr:p. 2,737.50
10 BhIIre. A;,o81a, Inc. 99.38
128 abare. 1.""....1: 1'ecbDolog~..., 1M. 1,704.06
2,500 .ha~es sse ~eatiOD., Inc. 125,931.50
800 .here. Verben ComIIluJ1ieat~ol\a 40,200.00
1,000 shares VoQ~fQDa Group PLO, New 34r500.0Q
3,000 ahareR Allied IriSh ~ PLC 73.687.50
984 abare. I3P llmDco ~ 47.847.00
.110 obare. Met Life Inc. 340.00
TOTALS
$1,215,987.39
AT
REV-1510'EX + (1-97) III
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
John F Buyer
FILE NUMBER
21-01-0070
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF DECO'S
ITEM INO-U(lE THE NAME OF THE TRANSFEFlEf.,Tl1EJRRElJ\TIOOSHIP TO OECEOENT.lNO THE DATE OF TRANSFER DATE OF DEATH INTEREST EXCLUSION TAXABLE VALUE
NUMBER ATTACH A copy QfTHEOEED FOR REAl ESTATE VALUE OF ASSET
IFAP ICABLE
1. Elizabethtown College Charitable Gift Annuity #234 36 36
Distribution due at death 0
0
2. Elizabethtown College Charitable Gift Annuity #253 24 24
Distribution due at death 0
0
3. Elizabethtown College Charitable Gift Annuity #260 24 24
Distribution due at death 0
0
4. Elizabethtown College Charttabie Gift Annuity #266 69 69
Distrtbution due at death 0
0
5. New York State Retirement System Distribution due at death 84 84
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 7 Recanitulation $ 237
(If more space is needed, insert additional sheets of the same size)
AT
REV-i511 EX-+{i~97)(\I'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
John F Buyer
FILE NUMBER
21-01-0070
Debts of decedent must be renorted on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman Roth Funeral Home 32
2.
8. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Manufacturers & Trader Trust Company
Social Secur\1y Number(s) I E1N Number of Personal Representative{s)
Street Address
City State Zip
Year(s) Commission Paid: 2001 3B,B24
2. Attorney Fees 3B,B24
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 3B
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Register of Wills, Short Certificate 3
8. The Sentinel, Advertising 71
9. Cumberland Law Journal, Advertising 75
10. Register of Wills, File Account 125
TOTAL I Also enter on line 9 Recanitulation $ 77,992
(If more space is needed, insert additional sheets of the same size)
AT ,
REV-~5'2 EX -j. (1-97) (1)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John F, Buyer
FILE NUMBER
21-01-0070
Include unreimbursed medical eXDenses.
ITEM
NUMBER
1,
2,
3,
4,
5,
DESCRIPTION
Final bill owed to Continuing Care RX
Final bill owed to Presbyterian Homes. Inc,
Final bill owed to Graham Medical Clinic
Final bill owed to Pinker and Associates
Final bill owed to Green Ridge Village
AMOUNT
497
644
6
8
10
TOTAL {Also enter on line 10 Recaoitulation\l$
(If more space Is needed, insert additional sheets of the same size)
1165
217
REV-1513 EX '" (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
John F Buver 21-01-0070
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSONiS\ RECEIVING PROPERTY 00 Not List Trustee/51 OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (aJ (1.2)J
1. Becky Jachimowicz
324 Forest Avenue
Middletown, Rhode Island 02842 Grand-Niece 25% of residue of estate
2. Lois Carlisle
146 Victorian Road
Miilersviile, Pennsylvania 17551 Grand-Niece 25% of residue of estate
3. Judy Weidman
1540 Harrisburg Avenue
Mt. Joy, Pennsylvania 17552 Friend 50% of residue of estate
ENTER DQLLARAMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV.1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS: 21-01-0070
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABL.E AND GOVERNMENTAL DISTRIBUTIONS
1. Elizabethtown College
600 East High Street
Elizabethtown, Pennsylvania 17022
This statue was delivered to Elizabethtown College several years prior to his death when most of
the personal and household goods were distributed.
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
(If more space is needed, insert additional sheets of the same size)
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'. i'
LAST WILL AND TESTAMENT
OF
JOHN F. BUYER
I. JOHN F. BUYER, widower, of West Pennsboro Township (mailing address: 8 Pine
Circle, NewviHe, Pennsylvania 17241), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament hereby revoking and making void any and all Wills by me at any time
heretofore made.
1 . I direct my hereinafter named Executor to pay a1l of my just debts and funeral expenses
as soon after my death as may be found convenient to do so, I direct that my hereinafter named
Executor consult my sister, Helen M. Corbett, regarding appropriate arrnngements for my funeral
services and burial.
2. I give and bequeath the marble statue of a girl to Elizabethtown College. Elizabethtown,
Pennsylvania 17022.
"
,
,i
3. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to Financial Trust Services
Company and its successors, One West High Street, Carlisle, Pennsylvania, in trust, to be added
to the trust fund established by me pursuant to Indenture of Trust mnde June 17, 1985, as
amended by instrument executed contemporaneously herewith, as set forth in said Indenture of
Trust as amended, and held and disposed of by said Trustee in accordance with the terms nnd
conditions and directions ns set forth in said IndentureofTrust, except that any and all household
goods and furnishings not otherwise disposed of by me in said Indenture 0 f trust or otherwise
shall be distributed by my hereinnfter named Executor among my brother and sisters and their
children us each of such persons may desire and as my hereinafter Executor shall deem appropriate
and fair, and any such items not so distributed shall be given to the Trustees of Green Ridge
Village to be used or disposed of by them in such manner as they may deem appropriate. Should
nny dispute arise as to the fair and reasonable manner of distributing such articles among my
brother and sisters and their children, my Executor shall use its own judgment as to fairness and
reasonableness and this shaH include the right to sell the same at a public or private nuction sale at
which any of the persons may bid and the successful bidder may have the amount bid charged to
his share of my estate or shall be required to pay the same immediately to my Executor, as my
Execlltor shall determine,
.'
"
i
~
4, r hereby nominate, constitute and appoint Financial Trust Services Company and its
successors, One West High Street, Carlisle, Pennsylvania, as Executor of this my Last Will and
Testament, and further direc~ that it shaH not be required to post any bond to secure the faithful
performance of its duties in the Commonwealth of Pennsylvania or in any other jurisdiction. I
request my Executor to consult with my friend, Mrs, Judy Weidman, of 154 Harrisburg Avenue,
Mt. Joy, Pennsylvania 17552, telephone number 653-4534, in regardlo the distribution of my
household goods as she is farr.:liarwith some of the persons entitled to receive them and has some
k.nowledge as to what is appropriate for distribution to them.
IN WITNESS WHEREOF. I have hereunto set my hand and seal to this my Last Will
and Testament written on one (1) page, plus a witness page, this 151h day of December, 1995.
,;
,
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(SEAL)
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SECOND AMENDMENT TO INDENTURE OF TRUST
BETWEEN
JOHN F. BUYER AND FARMERS TRUST COMPANY
DATED JUNE 17, 1985
AND FIRST AMENDMI,NT THERETO
DATED DECEMBER IS, 1995
TilE INDENTURE OF TRUST dntedlune \7, 1985, entered into by lohn p, Buyer ns
Settlor with Farmers Trust Company flS Trustee is hereby amended as follows:
1. Settlor and Trustee acknowledge that Financial Trust Services Company, One West
High Street, Carlisle, Pennsylvania, is successor to Farmers Tmst Company as Trustee under si,id
JndentUl'e of Tmst. .
2. AI1icJe II of said Indenture of Trust and of the First Amendment thereto dated December
15. 1995 which sets forth in detaillhe plan of distribution in Schedule "n" thereof, arc herehy
revoked in their entirety nod s~~bslitllted therefor is the following:
AUTICLE II
DISTRIBUTION
The Settlor directs the Trustee to disburse the income and principal of the trust est:.ue in the
milnnerhereinnfterset forth in detail in the foIIowingSchedule "0" which, signed by Sealor, is as
follows:
FTRST: The Trustee is directed to disburse the net income of the Tl11st Estate quarterly or tit
morc frequent intervals to or [or the use or bencfi.lof the Settlor, John F. Buyer, of 8 Pine Circle,
Newville, Pennsyl\,ilnia 17241, so long as Seulorshalllive. Tn addition, Tru:'>tccis direcled I~
disburse so much of the principal of the Trust Estate rlS in its opinion is necessary or de~irahle to
be expended for the proper maintenance and support 0 f Settlor, which expenditures or principnl
shall he made to or for the use or benefit of Settlor.
Trustee is directed to disburse income and principal from lime to time in whatever manner
and to whomever SetHor may in writing direct, so long as Seltlor remains mentally competent
!
Should the mental condition. of Settlo.r huve deteriorated so that Settlor is no longer i.,ble 10
give intelligent directions to the Trustee to ml1ke gifts to persons to whom Settlor has customarily
given gifts, then to the extent that the Tnlstee deems the assets of lhe Trust Estate and of other
resollrces of Settlor outside the Trust Estate to be in excess of the amounts reasonably anticipilled
to he required for the proper slIpport and maintenullce of Settlor, in stich case Ihe Trustee is
directed \0 make payments of the specific amounts hereinafter set forth in pnragrnph Second of Ihi!'i
Schedule "0"'0 the persons named therein, in whole or in part, ns if Settlor had become deceased.
and any and all such pi.\ymenls made shall be pro tnnto satisfaClion of Ihe amount to which such
persons named in paragrnph Second would otherwise have been entitled to receive had snch
persons survived Settlor and aU such payments made by Trustee sh:.\H be deemed proper :'lIld
binding upon the Trust even if the person receiving sllch payment may, in fact, fail to survive
Settlor.
SECOND: Upon the death of the said Settlor, John F. Buyer, the Trust Estate as then
constituted sl1i.\ll be retained by said Tmstee and in Ihe event the prob,lIe estate of Senior .shnllb~
insufficient to pay the just debls of Settlor, specific bequests contained in Selllor's Will, pillS the
reasonable administration exrenses and funeral expenses of SeHlor and inheritance, lnmsfer and
slIccession taxes which mny he payahle on accolint of Seltlor's death including interesl and
penalties thereon, to the extent thac Settlor's probate estate is unable [0 pay the Siune, sucl\
expenses shall be paid from the Trust Estate nnd the balance of the Trust Estl.lle shall be dividt:d
into two equal shnres and di!itrihuted ns follows:
I) One(l) shnreshall be divided equally between Ihe Iwo (2) grnnddnughlers of
Settlor's sister, Anna K. Urub.\ker, who are Mrs. Decky Jackimowicz, of 8 Williamsburg Court,
Apt. II, Shrewsbury, Mnssnchusetts 01545, and Mrs, Lois Carlisle, of 146 Victorian Rond,
Millersville, Pennsylvania 17551.
2) One (I) share shall be distributed to Settlor's friend, Mrs. Judy Weidman, of
15'10 Harrisburg Avenue, Mt. Joy, Pennsylvania 17552, but should she fail to survive Settlor,
then the same shall be pai.d in equal shares to her three (3) children, their heirs und llssigns, but
should any of her three children be deccnsed, the same shall pass to his or her issue, per stirpes.
Page I of 2 Pnges f.e..~ r. /1r~./'''-------
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LAST WILL AND TESTAMENT
OF
JOHN F. BUYER
I. JOHN F. BUYER. widower. ofWesl Pennsboro Township (mailing address: 8 Pine
Circle. Newville. Pennsylvania 17241). CumbedandCounty, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my La" Will and Testament hereby revoking and making void any and all Wills by me at any time
heretofore made.
I . 1 direct my hereinafter named Executor to pay all of my just debts and funeral expenses
as soon after my death as may be found convenient to do so. I direct that my hereinafter named
Executor consult my sister, Helen M. Corbett, regarding appropriate arrangements for my funeral
services and burial.
2. 1 give and bequeath the marble statue of a girl to Elizabethtown College, Elizabethtown,
Pennsylvania 17022.
3. All of the rest, residue and remainder of my estate, real, personal and mixed. and
wheresoever the same may be situate. I give, devise and bequeath to Financial Trust Services
Company and its successors, One West High Street, Carlisle, Pennsylvania, in trust. to be added
to the trust fund established by me pursuant to Indenture of Trust made June 17, 1985, as
amended by instrument executed contempornneously herewith, as set forth in' said Indenture of
Trust as amended, and held and disposed of by said Trustee in accordance with the terms and
con(li!i:'lns and directions as set forlh in said fn(knture of Trust, except that any and all household
goods i'od furnishings not otherwise disposed of by me in said Indenture 0 f trust or otherwise
shall he distributed by my hereinafter named Executor among my hrOlher and sisters and their
childrr'1lls each of such per$ons may desire anc as my hereinafter Executor shall deem appropriate
and fnir, and any such items not so distributed shall be given to the Trusteeji of Green Ridge
Village to be used or disposed of by them in slIch manner llS they may deem appropriate. Should
any dispute arise as to the fair and reasonable manner of distributing such articles among my
brother and sisters and their children, my Executor shall use its own judgment as to fairness and
reasonableness and this shall include the right to sell the same at a public or private auction sale at
which any of the persons may bid and the successFul bidder may have the amount hid charged to
his share of my estate or shall be required to pay the same immediately to my Executor, as my
ExecLltor shall determine.
4. I hereby nominate, constitute and appoint Financial Trust Services Company al1d its
Sllccessors, -<:>ne West High Street. Carlisle, Pennsylvania, as Executor of this my Last Will and
Teswmen[,~nd Further direct that it shall not be required to post any bond to secure the faithful
performance of its duties in the Commonwealth of PennsylvrlOia or in any other jurisdiction. I
request my Executor to consult with my friend, Mrs. Judy Weidman, of 154 Harrisburg Avenue,
Mt. Joy, Pennsylvania 17552, telephone number 653-4534, in regard to the distribution of my
household goods as she is familiar with some of the persons entitled to receive them and has some
knowledge as to what is appropriate for distribution to them.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will
and Te,;tament written on one (I) page, plus a wilness page, this 15th day of December, 1995.
u:..',__ r: /3 ley_.j) ./
JQj!Ii F. Buyer
(SEAL)
Signed, sealed, published, and declared by JOHN F. BUYER, the Testator above named, as
and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in
the presence of each other, h'?\'c hereunto subscrihed our names as attesting witnesses.
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SECOND AMENDMENT TO INDENTURE OF TRUST
BETWEEN
JOHN F. BUYER AND FARMERS TRUST COMPANY
DATED JUNE 17, 1985
AND FIRST AMENDMENT THERETO
DATED DECEMBER 15,1995
TIlE INDENTURE OF TRUST dated June 17, 1985, entered into by John F. Buyerns
Settlor with Farmers Trust Company us Trustee is hereby amended ns foHows:
1, Settlor and Trustee acknowledge that Financial Trust Services Company, One West
High Street, Carlisle, Pennsylvania, is successor to Farmers Tmst Company as Trustee under said
Indenture of Tmst. .
2. Article II of said Indenture of Trust and of the First Amendment thereto dated December
15, 1995 which sets forth in detail the plan of distribution in Schedule uB" thereof, are hereby
revoked in their entirety and substituted therefor is the following:
ARTICLR II
DISTRIBUTION
The Settlor directs the Trustee to disburse the income and principal of the trust estace in the
manner hereinafter set forth in detail in the following Schedule uB" which, signed by Sealor, is as
follows:
FIRST: The Trustee is directed to disburse the net income of the Trust Estate quarterly or ut
more frequent intervals to or forehe use or benefit of the Settlor, John F. Buyer. of 8 Pine Circle.
Newville, Pennsylvania 17241, so long as Settlor shall live. In addition. Trustee is dil"ected t'J
disburse so much of the principal of the Trust Estate ::IS in its opinion is necess.ary or desirnble to
be expended for the proper maintenance and support 0 f Settlor, which expenditures of principal
shall be made to or for the use or benefit of Settlor.
Trustee is directed to disburse income Ilnd principal from time to time in whatever mann~r
and to whomever Settlor may in writing direct, so long as Settlor remains mentally competent.
Should the mental condition of Settlor have deteriorated so that Settlor is no longer able to
give intelligent directions to the Tmstee to make gifts to persons to whom Settlor has customarily
given gifts. then to the extent that the Trustee deems the assets of the Trust Estate and of other
resources of Settlor outside the Trust Estate to be in excess of the amounts reasonably anticipated
to be required for the proper support and maintenance of Settlor. in such case the Trustee is
4tI:~_r;t~~ to _IJ.laK~ Q.<I;~~n~!5!.f_t~~ ~pecifJc ~ounts het:C~n~I-" set forth in paragr!:lph_ S~cQ.n.~ o( ~his
S&hequle UBt.!o tQ.c persons named therein.,i.n whole.()r in p~!. as if Settlorhnd become deceased,
and any !!!!d alLgll;h payments made shall be pro tanto satisfaction of the amount to which such
persons- named in paragraph Second would otherwise nave been' entitled to receive had .such
persons - survived Settlor and an such payments made by Trustee shall be deemed proper alld
binding upon the Trust even if the person receiving such payment may, in fact, fail to survive
Settlor.
SECOND: Upon the death of the said Settlor, John F. Buyer. the Trust Estate as then
constituted sb.all be retained by said Trustee and in the event the probate estate of Settlor shaH be
insufficient to pay the just debts of Settlor, specific bequests contained in Settlor's Will. pillS the
reasonable administration expenses and funeral expenses of Settlor and inheritance, transfer and
succession taxes which may be payable on account of Settlor's death including interest l.lnd
penalties thereon. to the extent that Settlor's prob<lle estate is unable to pay the same, such
expenses shall be paid from the Trust Estate and the balance of the Trust Estate shall be dividt"d
into two equal shares and distributed as follows:
t) One (1) share shall be divided equally between the two (2) grnnddaughters of
Settlor's sister. Anna K. Brubaker, who are Mrs. Becky Jackimowicz, of 8 WilliamsburgCollrt,
Ape. 11. Shrewsbury, Massachusetts 01545, and Mrs. Lois Carlisle, of 146 Victorian Road,
MiIlersville, Pennsylvania 17551,
2) One (1) share shall be distributed to Settlor's friend, Mrs. Judy Weidl'r:an, of
1540 Harrisburg Avenue, ML Joy, Pennsylvania 17552, but should she fail to survive Settlor.
then the same shall be paid in equal shares to her three (3) children, their heirs and assigns. but
should any of her three children be deceased, the same shall pass to his or her issue, per stirpes.
Page 1 of 2 Pages F of!.- r. 11;.J'--------
:!lllRD.: Trustee shall be paid its annual compensation for its services in accordancewitb its
schedule of fees as from time to time established. This compensation shall be paid from income
and shall be the sole compensation of Trustee who shall receive no further compensation on the
tennination of the Trust Estate, except such compensation to which it may be entitled as part of the
expenses of administration of Settlor's estate.
IN WITNESS WHEREOF, Settlor and Trustee have executed this instrument this
11th day of August, 1998.
FINANCIAL TRUST SERVICES COMPANY
~~A_!;-;~
J n F. Buyer, Settlo
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
55:
On this, the 11th day of August, 1998, before me, the subscriber, a Notary Public in and for
said Commonwealth and County. came the above-named lohn F. Buyer, the person whose name
is subscribed to the within instrument, and acknowledged the above Second Amendment to
Indenture of Trust between John F. Buyer and Farmers Trust Company dated June 17, 1985, and
of the First Amendment thereto dated December 15, 1995, to be his act and deed, and desired tlle
same be recorded as such.
WITNES S my hand and notarial seal the day and year aforesaid.
NOT......
ROBERTa. FREY. NOTAR'fPUaUC
C!\RlISl6. CUM8IRLANDCOUNIY, PA
'.". "''''~SSIOH !XJlIIIIRES JUNR:t.JDO:Z
\~,-<t~'j' -1
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COMMONWEALTH OF PENNSYL V ANJA:
COUNTY OF CUMBERLAND
I hereby certify that on this /.:< /-<-. day of August, 1998, before me, the subscriber, a
Notary Public in and for said Commonwealth and County, personally appeared David C. Garity,
who acknowledged himselfto be the Vice President and Trust Officer of Financial Trust Services
Company. o.amed in the foregoing Second Amendmentto Indenture of Trust between John F.
Buyer and Farmers Trust Company dated June 17, 1985, and the First Amendmenttl1ereto dated
December 15, 1995, and by virtue and in pursuance of the authority therein conferred upon him.
acknowledged the signed instrument to be the act of the said Financial Trust Serv~ces Company.
55:
WITNESS my hand and notarial seal the day and year aforesaid.
~~YI(O<L~.
Notarial Seat
Wanda L Dale, NOtary Public
Carlisle Bora, Cumberland County
My Commission expIres July 1, 2002
Member, PennsylVania AssocialJon 01 Nolaries
Page 2 of 2 Pages
AMENDMENT TO INDENTURE OF TRUST
BETWEEN
JOHN F. BUYER AND FARMERS TRUST COMPANY
DATED JUNE 17, 1985
THE INDENTURE OF TRUST dated June 17, 1985, entered into by JohnF. Buy.eras
Settlor with Fanners Trust Company as Trustee is hereby amended as follows:
1. Settlor and Trustee acknowledge that Financial Trust Services Company, One West
High Street, Carlisle. Pennsylvania, is successor to Farmers Trust Company as Trustee under said
Indenture of Trust.
2. Artic1elI of said Indenture of Trust which sets forth in detail the plan of distribution in
Schedule "B" thereof, is hereby revoked in its entirety and substituted therefor is the following:
ARTICLE IT
DISTRIBUTION
The Settlor directs the Trustee to disburse the income and principal of the trust estate in the
manner hereinafter set forth in detail in the following Schedule "BOO which, signed b y Settlor, is as
follows:
ElRSI.: The Trustee is directed to disburse tbe net income of the Trust Estate quarterly or at
more frequent intervals to or for tbe use or benefit of the Settlor, John F. Buyer, oiS Pine Circle,
Newville, Pennsylvania 17241, so long as Settlor shall live. In addition, Tl1lsteeis directed to
disburse so much of the principal of the Trust Estate as in its opinion is necessary or desirable to
be e;pended for the proper maintenance and support 0 f Settlor, which expenditures of principal
shall~ made to or for the use or benefit of Settlor.
.
Tfllstee is directed to disburse income and principal from time to time in whatever manner
and to ~homever Settlor may in writing direct, so long as Settlor remains mentally competent.
SIi~uld the mental condition of Settlor have deteriorated so that Settlor is no longer able to
give int611igentdirections to the Trustee to make gifts to persons to whom Settlor has customarily
given gifts, then to the extent that the Trustee deems the assets of the Trust Estate and of other
resources of Settlor outside the Trust Estate to be in excess of the amounts reasonably anticipated
to be required for the proper support and maintenance of Settlor,in such case the Trustee is
directed to make payments of the specific amounts hereinafter set forth in paragraph Second of this
Schedule "B~' to the persons named therein, in whole or in part, as if Settlor had become deceased,
and any and all such payments made shaIl be pro tanto satisfaction of the amount to which such
persons named in paragraph Second would otherwise have been entitled to receive had such
persons survived Settlor and all such payments made by Trustee shall be deemed proper and
binding upon the Trust even if the person receiving such payment may, in fact, fail to survive
Settlor.
SECOND: Upon the death of the said Settlor, John F. Buyer, the Trust Estate as then
constituted shall be retained by said Trustee and in the event the probate estate of Settlor shall be
insufficient to pay the just debts of Settlor, specific bequests contained in Settlor's Will, plus the
reasonable administration expen~s and funeral expenses of Settlor and inheritance. transfer and
succession taxes which may be payable on account of Settlor's death including interest and
penalties thereon, to the extent'"' that Settlor's probate estate is unable to pay the same, such
expenses shall be paid from the Trust Estate and tbe balance of the Trust Estate shall be distributed
as follows:
a) The sum of Ten Thousand and nollOO ($10,000.00) Dollars ($5,000.00 each)
shall be paid to the two granddaughters of Settlor's sister Anna K. Brubaker, who are Mrs. Becky
Jackimowicz, of 8 Williamsburg Court, Apt. II, Shrewsbury, Massachusetts 01545, and Mrs.
Lois Carlisle, of 146 Victorian Road, Millersville, Pennsylvania 17551.
b). The sum of Ten Thousand and no/IOO ($10,000.00) Dollars shall be paid to
Settlor's sister, Mrs. Elizabeth B. Leach, of Scoville Center, Apt. 619, 545 Public Avenue,
Beloit, Wisconsin 5351 I, but should she fail to survive Settlor then to her daughter, Dolly
Schumacher, ofR. D. #1, Box 69-A. Merrimac, Wisconsin 53561.
c) The sum of Ten Thousand and no/IOO ($10,000.00) Dollars shall be paid to
Settlor's sister, Mrs. Helen M. Corbett, of 1020 Ross Thrush Road, Cambridge, Maryland
21613, but should she fail to survive Settlor then payment of said sum shall be divided equally
among the shares hereinafter provided in subparagraph "g".
Page I of 3 Pages
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d) The sum of Ten Thousand and nollOO ($10,000.00) Dollars shall be paid to
Settlor's sister, Mrs. Margaret B. Cassidy, of 9222 Wooden Bridge Road, Philadelphia,
Pennsylvania 19 I 14, but should she fail to survive Settlor tben said amount sball be divided
equally among the shares hereinafter provided in subparagraph "g",
e) The sum of Five Tbousand and nollOO ($5,000.00) Dollars shall be paid to
Settlor's niece, Miss Ethel McEntire, of 23 I Perry Street, Columbia, Pennsylvania 17512, but
sbonld she fail to survive Settlor tben said sum shall be divided equally among the shares
hereinafter provided in subparagraph "g".
f) The sum of Five Thousand and nolI 00 ($5,000.00) Dollars shall be paid to
Settlor's nepbew, Robert Buyer, of 28 Power Street, Norton, Massachusetts 02766, but sbould
be fail to survive Settlor then the same shall be divided equally among tbe shares bereinafter
provided in subparagraph 109".
g) The balance tbereof shall be divided into two (2) equal sbares as follows:
1) One (I) share shall be divided equally between tbe two (2) granddaughters of
Settlor's sister, Anna K. Brubaker, who are Mrs. Becky Jackimowicz, of 8 Williamsburg Court,
Apt. 11, Shrewsbury, Massachusetts 01545, and Mrs. Lois Carlisle, of 146 Victorian Road,
MillersviIle, Pennsylvania 17551.
2) One (I) share shall be retained by Financial Trust Services Company in trust
for the benefit of Settlor's sister, Mrs. Margaret E. Cassidy, of 9222 Wooden Bridge Road,
Philadelphia, Pennsylvania 19114, and the income arising therefrom shall be paid at regular
intervals at least annually to or for the benefit of Mrs. Margaret E. Cassidy, so long as she shall
live, and at her death said trust shall terminate and the principal thereof shall be distributed to
Settlor's friend, Mrs. Judy Weidman, of 1540 Harrisburg Avenue, Mt. Joy, Pennsylvania
I75~, but should she fail to survive both Settlor and Mrs. MargaretE. Cassidy, tben the same
shall 6e paid in equal sbares to the three (3) children of Mrs. Judy Weidman, their heirs and
assigns.
\
3) Should any distribution provided i.n this subparagraph ug" be incapable of
payrneBt to the person entitled thereto on account of such person or persons having failed to
survive -Settlor. then the amount thereof shall be divided among the others entitled to the share and
if there are no others, then the amount shall be added to the other sbare of this subparagraph "g".
l:H1E.Q: Trustee shall be paid its annual compensation for its services in accordance with its
schedule of fees as from time to time established. This compensation shall be paid from income
and shall be the sole compensation of Trustee who shall receive no further compensation on the
tennination of the Trust Estate. except such compensation to which it may be entitled as part of the
expenses of administration of Settlor's estate.
IN WITNESS WHEREOF, Settlor and Trustee have executed this instrument this
15th day of December, 1995.
FINANCIAL TRUST SERVJCES COMPANY
(leilAV' f: !~LJfi1--'
Jol1J;'F. Buyer, Settlor .
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
ss:
On this, the 15th day of December, 1995, before me, tbe subscriber, a Notary Public in
and for said Commonwealth and County, came the above-named John F. Buyer, the person
whose name is subscribed to the within instrument, and acknowledged the above Amendment to
Indenture of Trust between John F. Buyer and Farmers Trust Company dated June 17, 1985, to
be his act and deed, and desired the same be recorded as such.
WITNESS my hand and notarial seal the day and year aforesaid.
~ ~f;> . ~YI'i
Page 2 of 3 Pages
NOTARIAL SEAL
KRISTA KING, NOTARY PUSLIC
CARLISLE, CUMBERLAND COUNTY PA
MY COMMISSION EXPIRES JUNE 27,1998
COMMONWEALTH OF PENNSYL VANIA:
COUNTY OF CUMBERLAND
5S:
I hereby certify that on this 15th day of December, 1995, before me, the subscriber, a
Notary Public in and for said Commonwealth and County, personally appeared David C. Gority,
who acknowledged himself to be the Vice President and Trust Officer of Financial Trust Services
Company, named in the foregoing Amendment to Indenture of Trust between John F. Buyer and
Farmers Trust Company dated June 17, 1985, and by virtue and in pursuance of tbe authority
therein conferred upon him. acknowledged the signed instrument to be the act of the said Financial
Trust Services Company.
WITNESS my hand and notarial seal the day and year aforesaid.
C,hfl"T1 ,rner ~ ~., C0.Osv..
NotartalSeaI
s~Tt~,S. P~sser. Notary PubUc
M alon Wfl., Cumberfand County
Y CommissIon Expires Oct 25, 1999
Memher, Pennsyl'o'ar..a AsSOClatlofl at tJotanes
"",
....'.
Page 3 of 3 Pages
.)0 DDI/q5 I U
THIS INDENTURE OF TRUST, made this 17TH day of June
1985,
by and between JOHN F. BUYER, of West Pennsboro Township (mailing
address:
8 Pine Circle, Newville, Pennsylvania 17241), Cumberland
County, Pennsylvania,
(hereinafter referred to as "SETTLOR") I
AND
FARMERS TRUST COMPANY, a corporation organized and existing under
the laws af the Commonwealth of Pennsylvania, having its office and
principal place of business at 1 West High Street in the Borough of
Carlisle, Cumberland County, Pennsylvania, (hereinafter referred to as
1"l'ROSTEE" ) :
WITNESSETH:
WHEREAS, Settlor desires to transfer and deliver to the Trustee
certain property and securities, hereinafter described, for the pur-
pose of creating a voluntary revocable trust, and
WHEREAS, the Trustee has agreed to accept the said property and
...
,
secu{,~ ties and any property and securities which may hereafter be
assign'=d to it by Settlor or others and to hold the same and the
procee,fs' and income thereof upon the trust hereby created.
NOW,
THEREFORE,
in consideration of the covenants herein
contained and the sum of One ($1.00) Dollar by the Trustee in hand
paid to the Settlor at and before the ensealing and delivery of these
presents, the receipt whereof is hereby acknowledged, the Settlor has
granted, conveyed, ass,igned, set over and delivered, and by these
presents does grant, convey, assign, set over and deliver unto the
Trustee, all the right, title and interest of the Settlor in and to
the property and securit:..i.es described in Schedule "A", which, signed
by the Settlor, is att;ched hereto and made a part hereof, together
with the appurtenances and all the estate and rights of the Settlor
thereto.
TO HAVE AND TO HOLD all and singular the above granted described
property and securities unto the said Trustee and any property and
securities which'may hereafter be assigned, devised or bequeathed, IN
TRUST, NEVERTHELESS, for the following purposes and uses, and subject
to the terms. conditions, powers and agreements hereinafter set forth.
ARTICLE !
POWERS AND DUTIES OF TRUSTEE
Section 1:
The Trustee shall hold and manage the property and
securities, together with such other property as may be acquired,
during the existence of the trust, all of which said property will
hereinafter be referred to as the "Trust Estatel/, upon the terms and
conditions, and for the uses and purposes, and with the duties and
powers! that is to say:
TO hold and manage the said Trust Estate and every part thereof
with full power to invest and reinvest the same in such loans, stocks,
bonds, securities and real estate as shall be deemed by it to be
suitable and proper for ,the investment of trust funds and without
being restricted to a class of investments which a Trustee is or may
hereafter be permitted by law to make. In so doing, it is specifical-
ly authorized, in its sole discretion and as it deems. fitting and
prop~1 to retain, sell, mortgage, partition, exchange or otherwise
dispdse of any or all of the property of the Trust Estate, both real
. \
and personal, including specifically the authorization to retain, buy
or sel~ any shares of the stock of t~e Trustee; to v~te, exchange and
otherwise exercise all rights, privileges or options in any way per-
taining to the stocksr bondsr securities and other assets at anytime
belonging to the Trust Estate, provided, however, that with respect to
any shares of stock of the Trustee, the Settlor may determine the
manner in which said shares shall be voted and may actually direct how
such shares shall be voted; to borrow money, to execute and renew
promissory notes and to pledge the assets of the Trust Estate as
security therefor; to ~ake alterations of, repairs upon, additions to
and erect ~mprovements upon real estate, and to make leases therefor
for such term even though in excess of five (5) years, as it may deem
advisable; to make distribution of the principal and undistributed
income of the Trust Estate to and among those entitled thereto at the
termination of the tr~st in kind or in cash, or partly in kind and
partly in cash, as to it seems proper, just and equitable; to deter-
mine the manner of ascertainment of income and principal and the
apportionment of receipts and expenses by the tenants and remaindermen
of the Trust Estate;
to make, execute and acknowledge and deliver all
instruments deemed necessary or required in the exercise of the here-
inbefore mentioned powerSj and otherwise in the management and conduct
of said Trust Estate to do any and all things which the Settlor could
do in his own right.
Section ~:
The Trustee, if and whenever it may be deemed
advisable, or more convenient to do so, may cause any shares of stock,
securities or other property of whatsoever character. constituting part
of the Trust Estate to be taken or stand in the name of its nominee,
with full power and authority in such nominee to receive and receipt
for all income therefrom.
All taxes and governmental charges, of
whatsoever character,
levied or assessed upon or payable by the
Trustee with respect to the corpus or income of the Trust Estate, and
all expenses of the administration of the trust and all interest pay-
able on account of any indebtedness ~r liabilities contracted,
~~
inc~~ed or assumed by the Trustee, shall be paid out of the incom~ of
the T~ust Estate, unless the Trustee, in its discretion, shall deem
that under the circumstances all or some part thereof should equitably
be paid out of the corpus of the Trust Estate.
Section 1:
In any case in which the Trustee is required to
divide the principal of the Trust Estate in parts or shares, and to
distribute the same,
it is authorized and empowered in its sole dis-
cretion to make division or distribution in kind, or partly in kind
and partly in cash. The judgment of the Trustee concerning the values
for the purposes of such division or distribution of the property or
securities shall be ~inding and conclusive on all parties herein
interested.
Section !:
No title,
in the Trust Estate hereby created, or in
the income accruing therefrom, or in its accumulation,
shall vest in
any beneficiary and no beneficiary shall have the right or power to
transfer,
assign, an~icipate or encumber his or her interest in said
Trust Estate,
or the income therefrom, prior to the actual distribu-
tion thereof by the Trustee to said beneficiary. Further, neither the
income nor the principal of said Trust Estate shall be liable in any
manner, in the possession of the Trustee, for the debts, contracts or
engagements of any of the beneficiaries.
Section ~:
Anything in this Indenture of Trust to the contrary
notwithstanding, so long as Settlor is mentally competent, the Trustee
shall nat in the absence of an emergency liquidate any investment of
the Trust or make any new investment for the Trust without first
having given Settlor and the hereinafter named Associate Trustee ten
(10) days' written notice of any such proposed change, following which
notice Trustee shall take whatever action is directed. by Settlor in
writing and in the absence of any such written direc~ion the Trustee
shall then take whatever action the Trustee deems appropriate.
Section 6:
D. S. Poorman who is a neighbor and friend and
confidential advisor of Settlor, shall be an Associate Trustee to
serve without compensation from the Trust or Trustee and shall be
notified in writing of any proposed chanqe in ~rust investments, as
?,"..."
setvf~rth in Section 5 above, at the same time such written notice is
give~' to Settlor, but only so long as Settlor is mentally competent.
In addition, any request from said D. S. Poorman to Trustee to make
expenditures to or for the benefit of Settlor shall be acted upon by
Trustee in the same manner as if such request haq been made by
Settlor, even if Settlor shall have become mentally incompetent.
ARTICLE Q
DISTRIBUTION
The Settlor directs the Trustee to disburse the income and prin-
cipal of the Trust Estate in the manner hereinafter set forth in
detail in Schedule "B." which, signed by Settlor, is attached hereto
and made a paFt hereof.
ARTICLE III
GENERAL PROVISIONS
Section 1:
It is agreed that the Settlor may by instrument in
,
writing, delivered to the Trustee, (a) modify or alter this Agreement,
in whole or in part, provided that the duties, powers and liability of
the Trustee, shall not be changed without its written consent; (b)
revoke this Agreement in whole or in part.
Section 2: The Settlor reserves the right for himself and others
to assign or devise or bequeath additional property, securities or cash
to the Trustee to be held under the terms hereof, and the Trustee is
authorized and empowered to receive the same for the uses and upon the
trust set forth herein.
Section 1:
The Trustee by joining in the execution of this
instrument signifies its acceptance of the trust and acknowledges that
it has received this day from the Settlor all and singular the proper-
ty and securities described in Schedule "A" attached hereto and made a
part hereof and agrees that it will hold the same and use and dispose
of the proceeds thereof upon and subject to all and singular the
trusts, terms and provisions set forth in this Indenture..
FARMERS TRUST COMPANY doth hereby constitute and appoint Dennis
c. Caverly to be its attorney for it and in its name. and as and for
its ~corporate act and deed to acknowledge this instrument before any
.
perso~ having authority by the laws of the Commonwealth of Pennsyl-
vania, ."to take such acknowledgment, to the intent that the same may be
duly recorded.
IN WITNESS WHEREOF, JOHN F. BUYER, the Settlor, has hereunto set
his hand and seal, and FARMERS TRUST COMPANY, the Trustee, has caused
these presents to be signed in its corporate name by its Senior Vice
President, and its corporate seal to be hereto affixed, attested by
its Assistant Secretary, the day and year first; above written.
:8j~~~'
<'
~. r~ (SEAL)
crohn F. Buyer
ATTEST:
By:
Ass,istant
Secretary
SCHEDULE uN'
PROPERTY AND SECURITIES TRANSFERRED BY
JOHN F. BUYER TO FARMERS TRUST COMPANY
UNDER TRUST DATED
JUNE 17, 1985
Certificate 54605 Farmers Trust Co. dated 7/12/84 $20,000 Face @ 10.25%
due 7/11/85
Certificate SBIB8 Farmers Trust Co. dated 2/26/85 $25,000 Face
@-c.9.c05%'due:'.8/26/B$ ,
Certificate 61001 Farmers Trust Co. dated 5/2/85 $10,000 Face
@ 8.50% due 5/2/B6
Certificate 58500 Farmers Trust Co. dated 3/19/85 $30,000 Face
@ 9.10% due 3/19/86
Certificate 61159 Farmers Trust Co. dated 3/19/85 $25,000 Face
@ 9:10% due 3/19/85
Certificate 1000123908 York Federal Savings & Loan Asan. dated 3/12/85
Face $30,000 @ 9.50% due 9/12/B6
Certificate 1000124000 York Federal Savings & Loan Assn. dated 4/22/85
Face $15,000 @ 9% due 10/22/85
Certificate 1000125932 York Federal Savings & Loan ~sn. dated 5/3/85
Face,~5,OOO @ 9.20% due 5/3/86
1202 afts. Chemical Fund. Inc.
315.944\shs. Chemical Fund. Inc.--Unissued
Certific~te 720761 Investors Flanning Corp. of America Systematic
Investm~nt Plan Without Life Insurance (Axe-Houghton B, Inc.)
$100,000 Cash
SCHEDULE "B"
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net income of the
PLAN OF DISTRIBUTION OF TRUST ESTATE OF
JOHN F. BUYER, UNDER AGREEMENT DATED
JUNE ,1985
~;
The Trustee is directed to disburse the
Trust Estate quarterly or at more frequent intervals to or for the use
or benefit of the Settlor, John F. Buyer, of 8 Pine Circle, Newville,
Pennsylvania
17241, so long as Settlor shall live.
In addition,
Trustee is directed to disburse so much of the principal of the Trust
Estate as in its opinion is necessary or desirable to be expended for
the proper maintenance and support of Settlor, which expenditures of
principal shall be made to or for the use or benefit of Settlor.
Trustee is directed to dispurse income and principal from time to
time in whatever manner and to whomever Settlor may in writing direct,
so long as Settlor remains mentally compet~nt.
~'f
",.Should the mental condition of Settlor have deteriorated so that
Settidr is no longer able to give intelligent directions to the
Truste~ .to make gifts to persons to whom Settlor has . customarily given
gifts, then to the extent that the Trustee deems the assets of the
Trust Estate and of other resources of Settlor outside the Trust
Estate to be in excess of the amounts reasonably anti9ipated to be
required for the proper support and maintenance of Settlor, in such
case the Trustee is directed to make payments of the specific amounts
hereinafter set forth in paragraph Second of this Schedule B to the
persons named therein, in whole or in part, as if Settlor had become
deceased, and any and all such payments made shall be pro tanto satis-
faction of the amounts.to which such persons named in paragraph Second
would otherwise have been entitled to receive had such persons
survived Settlor and all such payments made by Trustee shall be deemed
proper and binding upon the Trust even if the p~rson receiving such
payment may, in fact, fail to survive Settlor.
SECOND:
Upon the death of the said Settlor, John F. Buyer, the
Trust Estate as then constituted shall be retained by said Trustee and
in the event the Probate Estate of Settlor shall be insufficient to
pay the just debts of Settlor plus the .reasonable administration
expenses and funeral expenses of Settlor and inheritance transfer and
succession taxes which may be payable on account of Settlor's death
including interest and penalties thereon, tcthe extent that Settlor's
Probate Estate is unable to pay the same, such expenses shall be paid
from the Trust Estate and the balance of the Trust Estate shall be
distributed as follows:
a. The baby grand piano which had belonged to Settlor's
wife shall be given to Settlor's niece, Marilyn Beardslee, of 147
Victorian Road, Mi1lersburg, Pennsylvania 17551.
b. The marble statue of a girl shall be given to Elizabeth-
town College, Elizabethtown, Pennsylvania
17022.
c~ The sum of Ten Thousand ($lO,OOO.OO) Dollars shall be
paid to Settlor's sister and her husband, Anna K. Brubaker and Marlin
Brubaker, as tenants by the entirety, provided at least one of them
shall survive Settlor by a period of ninety (90) days, but should both
of them fail to so survive Settlor then.the same shall be paid to
\1*-.,>
their daughter, Marilyn Beardslee, wife of Edward Beardslee, of 146
y' "
Victokian Road, Millersville, Pennsylvania 17551.
d. The sum of Ten Thousand ($10,000.00) Dollars shall be
paid to Settlor's sister, Mrs. Elizabeth Leach, of Scoville Center
Apartments, 545 Public Avenue, Beloit, Wisconsin 53511, prOVided she
shall survive Settlor by a period of ninety (90) days, but should she
fail to so survive Settlor then to her daughter, Dolly Schumacher,
wife of Elmer Schumache!, of R. D. #1, Box 69A, Merrimack, Wisconson
53561.
e. The sum of Ten Thousand ($10,000.00) Dollars shall be
paid to Settlor's sist~r, Mrs. Helen M. Corbett, of R. D. #3, Box
124B, Cambridge, Maryland
21613, provided she shall survive Settlor
by a period" of ninety (90) days, but should she fail to so survive
Settlor then payment of said sum shall be divided equally among the
five shares hereinafter provided in subparagraph "j".
f. The sum of Ten Thousand ($10,000.00) Dollars shall be
paid to Settlor'"s sister, Mrs. Margaret E. Cassidy, of 9922 Wooden
Bridge Road, Academy Gardens, Philadelphia, Pennsylvania 19114, pro-
vided she shall survive Settlor by a period of ninety (90) days, but
should she fail to so survive Settlor then said amount shall be added
to the five equal shares hereinafter provided in subparagraph lljll.
g. . The sum of Ten Thousand ($10,000.00) Dollars shall be
paid to Settlorls brother and his wife, Chester A. Buyer and Charlotte
E. Buyer, as tenants by the entirety, of 1722 Elm Street, New Cumber-
land, Pennsylvania 17070, provided at least one of them shall survive
Settlor by a period of ninety (90) days, but should both of them fail
to so survive Settlor, then said sum shall be added to the five equal
shares hereinafter provided in subparagraph Iljll.
h. The sum of Five Thousand ($5,000.00) Dollars shall be
paid to Settlor's cousin, Miss Ethel McEntire, of 231 Perry Street,
Columbia, Pennsylvania 17512, provided she shall surviVe Settlor by a
period of ninety (90) days, but should she fail to so survive Settlor
then said sum shall be added to the five equal shares hereinafter pro-
vided in subparagraph II j II.
i. The sum of Five Thousand ($5,000.00) Dollars shall be
~"
paid'to Settlorls .nephew, Robert Buyer, of 28 Power Street, Norton,
.
Massa~husetts 02766, provided he shall survive Settlor by a period of
ninety;:. . (90) days, but should he fail to so survive Settlor then the
same shall be paid to the issue of Robert Buyer, per stirpes, and if
there be no such issue then the same shall be added to the five equal
shares hereinafter provided in subparagraph I'jll.
j. The balance thereof shall be divided into five (5) equal
shares and paid to the following persons, their heirs and assigns:
1. One (1) share to Settlor's sister and her husband,
Anna K. Brubaker and Marlin Brubaker, as tenants by the entirety,
provided at least one of them shall survive Settlor by a period of.
ninety (90) days, but~shou1d both of them fail to so survive Settlor,
then to their-daughter, Marilyn Beardslee, wife of Edward Beardslee,
of 146 Victorian Road, Millersville, Pennsylvania 17551.
2. One (1) share to Settlor's sister, Mrs. Elizabeth
L. Leach, of Scoville Center Apartments, 545 Public Avenue, Beloit,
Wisconsin
53511, provided she shall survive Settlor by a period of
ninety (90) days, but should she fail to so survive Settlor then to
her daughter, Dolly Schumaqher, wife of Elmer Schumacher, of R. D. #1,
Box 69A, Merrimac, Wisconsin 53561.
3. One (1) share to Settlorls sister, Mrs. Helen M.
Corbett, of R. D. 33, Box 124~, Cambridge, Maryland 2161], provided
she shall survive Settlor by a period of ninety (90) days; but should
she fail to so survive Settlor then the same sha~l be divided equally
among the other four shares of this subparagraph IIjll.
4. One (1) share to Settlor1s sister, Mrs. Margaret E.
Cassidy, of 9222 Wooden Bridge Road, Academy Gardens, Philadelphia,
pennylvania 19114, provided she shall survive Settlor by a period of
ninety (90) days, but should she fail to so survive Settlor, then the
same shall be divided equally among the other four shares of this sub-
paragraph /I j 'I.
5. One (ll share to Settlor1s brother and his wife,
Cheste A. Buyer and Charlotte E. Buyer, as tenants by the entirety, of
172Z Elm Street, New Cumberland, Pennsylvania 11070, provided at
least one of them shall survive Settlor ~y a period of ninety (90)
~
days,' ~ but should both of them fail to so survive Settlor, then such
-y,'.
share' \ shall be divided equally among the other four shares of this
subparagraph I. j 1/.
6. Should any of the shares provided in this subpara-
graph IIjll be incapable of payment to the person entitled thereto on
account of such person or persons having failed to survive Settlor by
a period of ninety (90) days, then the amount of such shares shall be
divided equally among the remaining shares of this subparagraph Ilj".
~:
Trustee shall be paid its annual compensation for its
services in accordance with its schedule of fees as from time to time
established.
This co~pensation shall be paid fro~ income.
This
compensation shall be~ the sole compensation of Trustee who shall
receive no further compensation on the termination of the Trust
Estate, except such compensation to which it may be entitled as part
of the expenses of administration of Settlorls
AUTHENTICATED BY SETTLOR:
(J1:4g/ r Ii ~
Jtyn . Buyer .uy.
COMMONWEALTH OF PENNSYLVANIA:
55:
COUNTY OF CUMBERLAND
On this I the
n"'day of
June
1985, before me, the
subscriber, a Notary Public in and tor said Commonwealth and County,
came the above-named John F~ Buyer, the person whose name is sub-
scribed to the within instrument, and acknowledged the above Indenture
of Trust to be his act and deed, and desired the same might be
recorded as such.
WITNESS my hand and notarial
seal. '.. 01~~
Q,)Y} ..
. DONNA MAS CALAMAN
NOiRR'I PUBLIC
Car~isle Bora cum~erland ~~U~~87
M commission ExplresJan. I
~ennsylvania AssociatiOl'l 01 Notary
...
.''r
COMM~NWEALTH OF PENNSYLVANIA'
.,
COUNTY .OF CUMBERLAND
S5:
I '.hereby certify that on this
.
11'" . day of
June
1985.
before me, the subscriber, a Notary Public in and for said Common-
wealth and County, personally appeared Dennis C. Caverly, the attorney
named in the foregoing Agreement, and by virtue and in pursuance of
the authority therein conferred upon him, acknowledged the said Agree-
ment to be the act of the said Farmers Trust company.
~
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PETITION FOR PROBA1'E and GRANT OF LETTERS
113-30-3527
No 21-01- It)
To: Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
Estate of
also known as
John F. Buyer
Social Security No.
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the eXt cutor named
in the last will of the above decedent, dated Dec. 15, 1995
and codici1( s) dated N/ A
1'1.B. IVI & T Bank is su~cessor to Financial Trust Services Company by merger
(state relevenat circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania,
with his last family or principal residence at
Green Ridge Village, 210 Big Spring Avenue, West Pennsboro Township, Newville, Pennsylvania.
(list street, number and municipality)
Decedent, then . 98 years of age, died Jan.2,2001
at West Pennsboro Township, Cumberland County, Pennsylvania
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: No Exceptions
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ unestimated
$
$
$
Total:
0.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
there~
FilfltV 71Zt5r t1FRCC<
M fRank "
14 N.Main Street
Chambersburg, PA 17201
UA'l'H U.lf PEKSUNAL K~PKS~Nl'Al1 V ~
COMMONWEA TLH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are
hue and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estat~ing to law.
Sworn to or ~ffirmed and subscribed ~~ <r/Ctsr C/T1CFf:
before me thIS day of \ # " 'r h/f/tl.<'
-,;}anuary(/~~ p.u-~~, ., \
n~~5ewiS Risler
1/0- &O~-l
Estate of
No. 21-01- 70
John F. Buyer
Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
16 It-Jan-Ol
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated_ Dec. 15, 1995
described therein be admitted to probate and filed of record as the last will of
John F. Buyer
and Letters Testamentary
are hereby granted to M & TBank successor to Financial Trust Services
Company by merger
FEES
$ 18.00
$ 1 2 . 00
$
$ 1.00
~.OO
Total_ $ 18.00
Filed......... .y.~~.V.~RY... J.9.~...? 9.9.1
cm~no(!J2x~ ~a ~1-
RegIster of WIlls ~'r;z
MARY CLEWIS
Robert M. Frey 6274
ATTORNEY (Sup. Ct. LD. No.)
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
Probate, Letters, Etc.
Short Certificates~)
Renunciation
X-Page
JCP
(717) 243-5838
. . PHQNE
Called attorney on 1-17-2001
...,
21-01-70
REGISTER OF WILLS OF CUIVIBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
Robert 1\1. Frey
c~1{
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that he was present and saw
John F. Buver
the testat or , sign the same and that he signed as a witness at the
request of testat or in h is presence and (in the presence of each otl}.er) (in the presence of the
other subscribing witness(es)).
/f:r6~ hi ~ t/~
Robert M. Frey (Name) 7
5 Rosuth Hanover St., Carlisle PA 17013
Sworn to or affirmed and subscribed before
11TH day of
~ 2 1
(Address)
(Name)
(Address)
REGISTER OF WILLS OF CUl\1BERLAN'n COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Robert G. Frey and Mary C. Wert
(each) a subscriber hereto, (each) being duly- qualified according to law, depose(s) and say(s) that
they are familiar with the signature of Krist Kingf
\," XHmt:K
testat rix of (one of the subscribing witnesses to) the will presented herewith and
~rXau
that they believes the signature on the will is in the handwriting of
Krist King
to the best of their
knowledge and belief.
Sworn to or affirmed and subscribed before
11TH day of
x
cr-~,
. rey
(Name)
.5 South Hanover Rtreet, Carlisle P
'I1~J Qt!J;;J
ary C.. Wert ('1\1
name)
5 SOlJth Hanover Street, Carlisle P A 17013
(Address)
nlVJ.IIIJ) Kl'.V'J/1"l6
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
No.
~~.~~~~~
Local Registrar
Fee for this certificate, $2.00
p
6960593
JAN 3
2001
Date
Hl05. ; 43 R... 2187
COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
''''T
~) ...
I. 2.
SIRTHPLACE ,Coly and
Slale 01 f c,809'' Country)
:HT
"'K
NAME OF DECEDENT (F.r51 M.d.;e~- -..-.-.- u____________________
98 Vrs.
Hours ~ MinuI..
$.
COUNTY OF DEATH
MARITAL STAT US . Married
N._ Ma"iecl. Woaow.a.
ilMltcecl (Speclly)
. If.. "...
DECEDEN ' M l AOOAESS {SI,..I. CitylTown. ~,Zop COdeI
Green Ridge Village
210 ~i Sprin Ave.
llb. Coun
Did
dec~
Ii..-"..
Cumberland township? 174.0 :":::::=01
MOTHER'S NAME iF.sl. ModCle. MaoCleo Surnamel
Wpqr Ppnnq!-lnrn
lWp
ACTUAL
RESIDENCE
(See onsIr\lChQrlS
on ott>er Sldel
l1a. Sla,a
cltylboro
21.
1~I"m.la
I inl...... bMween
:_anddalllt\
I
:
PART 11: 0lfIer 19'illcanl condllions CllnlTibulIng 10 da.tll. but
not"""'lng in !tie Uftdet'Iylng _ QMn in PAAT I.
I :.
d.
WERE AUTOPSY FINOtNGS
Alll\JlA8U PRIOR 10
COMPlETION Of CAUSE
Of' OERH7
DUE 10 (OA AS A CONSEOUE NeE OF):
MANNER OF DEATH
.........1
~
o
o
OATE OF INJURY
(Month, O.y, ....ar)
TIME OF INJURY
INJURY JIJ WORK?
DESCRISe HOW INJURY OCCURRED.
AecicIent
Pendirw.!'nwsl",alion
o
o
o Pt..ACE OF INJURV. AI home, la';~;"l. ,actor" otfiee
building. etc. ISpec,M
:lOa.
..,.. 0 No 0
Homicide
..,..0
Norn/'
M. :JOe.
~. ~~&.~~
~(lct\IOI
JIl/1
/ ') ~ </(
$uic;de
Could not be delerm,ned
2IL 2....
CUlTtFtER IC"eck oniy ~)
.~TIFY1NG PMYSICIAH (Physocoan certJtyong cauw d death wf'l"" anothe< pl\V$lCoan haS pronounced dealh ana compleled "em 231
To _ best 01 "'y llnowledge. c1aetll occumod due to the c.uH('land manM' .. a'.'ed. . . . . , . , . . . . , . . . . , . . . , . . . , . , . . . . . . . . . . . . . . . , . , .
29.
'PFlOHOUNCING AND CEATIFYING PHYSICIAN fPtlYSOClan bOCIl ;>r:v>ounc:ong death and cen~Y"'910 cause ot death!
To ,he "-' 01 my kno..led9", d.alh occur"" a'thelttne, dal.. and place. and d... 10 ,he cause(aland manner.. ..aled
.MEDICAl EXAMIHEFIICORONER
On the b..i. 0' eumin.lIon and/or Invesllgalion, in my opinion, d..lh occurred allhe time. dale. .nd place. and due 10 Ihe eauae(a) and
manne' aa .,.Ied. . , . , . . , . . . . . , . , . , . . . . . . . . . . . . , , . , ... . . . . . . . . . , . . . . . . . . . . . . . , , . . . , . , . , , . . . . . . , , , . . . . , . . , " ........
::11..
REGISTRAR'S SIGNATURE AND
o
34.
-
t::
.....-'
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: John F. Buyer
Date of Death: January 2, 2001
Will No.
Admin.No. 21-01-0070
To the Register:
I certify that notice of (beneficial Interest) estate administration required
by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the
following beneficiaries of the above-captioned estate on:
Name Address
M& T Trust 14 North Main Street, Chambersburg P A 17201
Elizabethtown College 600 East High Street, Elizabethtown PA 17022
Notice has now been given to all persons entitled thereto under Rule 5.6)a)
except NO EXCEPTIONS
Date: April 26, 2001
I ~'-...k
,/
l {,
Signature
Name: Robert M. Frey
Address: 5 South Hanover Street
Carlisle P A 17013
'P~
Capacity:_ Personal Representative
-X Counsel for personal representative
C;
v
STATUS REPORT UNDER RULE 6.12
Name of Decedent: JOHN H. BUYER
Date of Death: January 2, 2001
Will No.
Admin. No. 21-01-0070
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I
report the following with respect to completion of the administration of the
above-captioned estate:
1. State whether administration of the estate if complete:
Yes (X ) No ( )
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
(a) Did the personal representative file a final account with the
Court? Yes (X ) No ( ).
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to
the parties in interest? Yes ( ) No ( )
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: June 27, 2002
(/"'J ,. -- :- ht ~
r ~v-vu , ~
Signature
Robert M. Frey
Name (Please type or print) r--
5 South Hanover Street
Address
(717) 243-5838
Telephone No.
Capacity: ( ) Personal Representative r~
( X) Counsel for personal representative
\
/;., ..,.', /- --? .'
.. -(~_t I_,~ ., - I
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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRIS8URG~ PA 17128-0601
ROBERT M FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
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
f\PR -1 :4 ~OUNTY
ACN
*'
REY-7U EX AFP (01-02>
'02
03-25-2002
BUYER
01-02-2001
21 01-0070
CUMBERLAND
202
JOHN F
Amount Remitted
..,
th :" :
PA 17011;'ITH./
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, submit the upper portion of this for. with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REv::; 36--iiC--AFP--{oi:.-o2i-----..-Niffic'E--oF--DETERMlifATION-AifD-AS-SESS-MENT------------------------ -- ---
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF BUYER
JOHN
F FILE NO.21 01-0070
ACN 202
DATE 03-25-2002
ESTATE TAX DETERMINATION
I. Credit For State Death Taxes as Verified
40,341.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
162,928.92
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
162,928.92
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 TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
ROBERT M FREY
FREY & TILEY
5 S HANOVER 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
COUNTY
ACN
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-7U EX AFP (01-02)
03-25-2002
BUYER
01-02-2001
21 01-0070
CUMBERLAND
202
JOHN F
Amount Remitted
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, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REfV:73Er-Ex-~FP--[oi~-02)-----j(.-NoificEf-oF--DETEiiMIN~TiO-N-Aiiu-AS-SESS-HENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF BUYER
JOHN
F FILE NO.21 01-0070
ACN 202
DATE 03-25-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
40,341.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
162,928.92
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
162,928.92
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
f...._)
.00
TAX CREDITS.
'~".~.:)
. ,", "
PAYMENT 'RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
.-'''")
c'-J
,.........
\~-:;-
:~. N , ;-
p ~'~ ::
,....,...
~".., --.....
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 $11 NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A uCREDITn (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
/6~dtJ3 --/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
... dUREAU' OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT 1 ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ROBERT M FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
PA>17013
10-29-2001
BUYER
01-02-2001
21 01-0070
CUMBERLAND
101
*'
REV-1547 EX AFP (12-00)
JOHN
F
Allount Rellitted
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
1,215,990.00
.00
.00
.00
.00
237.00
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE1 PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-V =iS4-j-ix--AFP--fi2-:oiir-NOY-ici--OF-'rNHiifiTAifci-y-AX-A-PPRA-isii"-ENT~--AL1-OWAtrCE-O-R----------- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BUYER JOHN F FILE NO. 21 01-0070 ACN 101 DATE 10-29-2001
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
771992.00
1.165.00
(11)
(12)
(13)
(14)
(9)
(10)
NOTE: To insure proper
credit to your accountl
subllit the upper portion
of this forll with your
tax paYllent.
(8)
112161227.00
79.157 00
111371070.00
.00
111371070.00
NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
.00 X 045 = .00
.00 X 12 = .00
1,1371070.00 X 15 = 1701560.50
(19)= 1701560.50
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
03-26-2001 AA478206 71631.58 1451000.00
09-17-2001 CDOO0269 .00 872.00
INTEREST IS CHARGED THROUGH 11-13-2001 TOTAL TAX CREDIT 153,503.58
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 171056.92
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 176.95
TOTAL DUE 171233.87
. IF PAID AFTER DATE INDICATED 1 SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $11 NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)I YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
REV-1470 EX (6-88)
.. ..
REVIEWED BY
ITEM
SCHEDULE NO.
J 1,2
INHERITANCE TAX
EXPLANA TION
OF CHANGES
Buyer, John F.
FILE NUMBER
Daniel Heck
ACN
2101-0070
101
EXPLANATION OF CHANGES
Changed tax rate from 12 percent to 15 percent since grand-nieces are collateral
beneficiaries.
ROW
Page 1
\. / b -o2cJ $-- /
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG I PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
*
REY-IiIS EX .FP H2-00>
ROBERT M FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-29-2001
BUYER
01-02-2001
21 01-0070
CUMBERLAND
201
JOHN
F
Amount Rellitted
PA 17013
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, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ......
RE-Y-: 4u--iic-AFP--fi2:.ooj-----..-Ncrfici--oF--IiETERMINATI'fti-Airi-ASSESSMENy------------------------ - - ---
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF BUYER
JOHN
F FILE NO.21 01-0070
ESTATE TAX DETERMINATION
ACN 201
DATE 10-29-2001
1. Credit For State Death Taxes as Verified
40,341.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
162,928.92
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
162,928.92
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 TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Ik-- d~ 3,- /
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
~~
*'
REV-In7 EX AFP (12-00)
Recoraed
Register of
of
\rViH s
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-26-2001
BUYER
01-02-2001
21 01-0070
CUMBERLAND
101
JOHN
F
.01 NOV 30 P 3 :20
ROBERT M FREY
FREY 8 TILEY
5 S HANOVER ST
CARLISLE
Clerk ~c; .. (~.purt
PAr11'llRfSriand c:o~:--' PA
Allount Rellitted
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, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-y-=i6o-j-ix--AFP-ci2"=ofir------...--iNifERITANCE--YAX--STA-fEME-tiy-OF'-Accouiff--...---------------- -----
ESTATE OF BUYER JOHN F FILE NO.21 01-0070 ACN 101 DATE 11-26-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-29-2001
P R I NC I PAL TAX DUE: ...........................................................................................................................................................................................................................
170,560.50
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-26-2001 AA478206 7,631.58 145,000.00
09-17-2001 CDOO0269 .00 872.00
10-26-2001 CDOO0442 101.11- 17,233.87
TOTAL TAX CREDIT 170,636.34
BALANCE OF TAX DUE 75.84CR
INTEREST AND PEN. .00
II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 75.84CR
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl..
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
M & T INVESTMENT GROUP
14 NORTH MAIN STREET
CHAMBERSBURG, PA 17201
-------- fold
ESTATE INFORMATION: SSN: 113-30-3527
FILE NUMBER: 21-2001- 0070
DECEDENT NAME: BUYER JOHN F
DATE OF PAYMENT: 09/17/2001
POSTMARK DATE: 00/0010000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/02/2001
NO. CD 000269
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $872.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$872.00
REMARKS: M & T INVESTMENT GROUP
CHECK#1040194
SEAL
INITIALS: VZ
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
-------- fold
ESTATE INFORMATION: SSN: 113-30-3527
FILE NUMBER: 21-2001- 0070
DECEDENT NAME: BUYER JOHN F
DATE OF PAYMENT: 10/26/2001
POSTMARK DATE: 00/0010000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/02/2001
NO. CD 000442
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $17,233.87
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$17,233.87
REMARKS: ROBERT M FREY ESQUIRE
CHECK# 754088
SEAL
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
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COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-01-0070
ESTATE OF JOHN F. BUYER, DECEASED
---------------------------------
---------------------------------
FIRST AND FINAL ACCOUNT OF
Manufacturers and Traders Trust Co., Executor
================================================================================
Date of Death:
January 2, 2001
Date of Executor's Appointment:
January 16, 2001
Date of First Advertisement of Letters:
January 16, 2001
Accounting for the Period:
January 2, 2001 to
February 28, 2002
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
.
Purpose of Account: Manufacturers and Traders Trust Co., Executor,
offers this account to acquaint interested parties with the transactions that
have occurred during this administration.
It is important that the account be carefully examined. Requests for
additional information or questions or objections can be discussed with:
John Schall, Trust Officer
Manufacturers and Traders Trust Co.
14 N. Main Street
Chambersburg, PA 17201
717/267-7625
GROSS ESTATE
(Principal Receipts + Income Receipts)
407,811.18
SUMMARY OF ACCOUNT
Estate of John F. Buyer, Deceased
For Period of 01/02/2001 through 02/28/2002
Page
Current
Value
Proposed Distributions
to Beneficiaries
0.00
PRINCIPAL
Receipts:
Per Inventory Filed
This Account 1-2
Net Gain (or Loss) on Sales
or Other Disposition
3
Less Disbursements:
Debts of Decedent 4
Funeral Expenses 4
Administration Expenses 5
Federal and State Taxes 5
Fees and Commissions 6
Family Exemption
1,204.20
32.17
1,202.15
310,448.87
77,648.00
0.00
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
7
For Information:
Investments Made
Changes in Investment Holdings 8
INCOME
Receipts:
This Account
9
Net Gain (or Loss) on Sales
or Other Disposition
Less Disbursements
10
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand
11
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON HAND
SCHEDULE OF PROPOSED DISTRIBUTION 12
Fiduciary
Acquisition
Value
0.00
402,876.96
(47.64)
402,829.32
390,535.39
12,293.93
0.00
12,293.93
4,934.22
0.00
4,934.22
296.08
4,638.14
0.00
4,638.14
16,932.07
SCHEDULE A
RECEIPTS OF PRINCIPAL
CASH:
02/02/01
Elizabethtown College
Charitable Gift Annuity -
Distribution due at death
acct. 11234
02/02/01
Elizabethtown College
Charitable Gift Annuity -
Distribution due at death
acct. 11253
02/02/01
Elizabethtown College
Charitable Gift Annuity -
Distribution due at death
acct. 11260
02/02/01
Elizabethtown College
Charitable Gift Annuity -
Distribution due at death
acct. 11266
02/02/01
10/25/01
John Buyer Trust #411195605
John Buyer Trust #411195605 -
For Inheritance tax
01/04/02
John Buyer Trust #411195605 -
For fees, taxes & closing
costs
02/15/01
New York State Employees
Retirement - Pension due at
death
03/05/01
New York State Employees
Retirement - Survivor's
benefit
-1-
35.77
24.27
24.27
68.98
300,000.00
15,000.00
85,000.00
83.67
2,000.00
Fiduciary
Acquisition
Value
08/13/01
04/04/01
United States Treasury -
Income tax refund - one-time
tax relief
300.00
STOCKS/LISTED:
10.000 shares MetLife, Inc.
340.00
TOTAL RECEIPTS OF PRINCIPAL......... ......
-2-
402,536.96
340.00
402,876.96
SCHEDULE B
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
Gain
04/17/01
10.000 shares MetLife, Inc.
Net Proceeds
Fid. Acq. Value
292.36
340.00
TOTAL GAINS AND LOSSES/PRINCIPAL...........
0.00
LES S LO S S. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47.64
NET GA IN OR LOS S. . . . . . . . . . . . . . . . . . . . . . . . . . .
(47.64)
-3-
Loss
47.64
47.64
02/02/01
02/02/01
02/02/01
02/02/01
02/13/01
09/13/01
02/02/01
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
SCHEDULE C-l
DEBTS OF DECEDENT
Continuing Care RX - Drug
expense
497.09
Graham Medical Clinic -
Medical expense
6.42
Pinker and Associates -
Medical expense
7.85
Presbyterian Homes, Inc. -
Nursing home expense
643.56
Green Ridge Village -
Nursing home expense
9.88
Swaim Health Center -
Co-insurance due for 10/00
medical treatment
39.40
TOTAL DEBTS OF DECEDENT................. ........ ....
SCHEDULE C-2
FUNERAL EXPENSES
Hoffman-Roth Funeral Home -
Funeral expenses over prepaid
service
32.17
TOTAL FUNERAL EXPENSES............ . . . . . . . . . . . . . . . . . .
-4-
1,204.20
32.17
04/03/01
09/07/01
02/21/02
02/28/02
03/13/01
03/13/01
03/27/01
09/07/01
09/07/01
10/29/01
SCHEDULE C-3
ADMINISTRATION EXPENSES
Register of Wills - Fee for
short certificate
Register of Wills - Fee to
file Inheritance tax return &
copy of 706 return
Frey & Tiley, Ptrs. -
Reimbursement for probate
costs $38, & advertising
costs $146.15
RESERVE - For filing &
miscellaneous closing costs
3.00
15.00
184.15
1,000.00
TOTAL ADMINISTRATION EXPENSES................... ....
SCHEDULE C-4
FEDERAL AND STATE TAXES
Pennsylvania Department of
Revenue - Balance 2000
personal income tax
United States Treasury -
Balance 2000 personal income
tax
Register of Wills -
Inheritance tax estimated
payment
Internal Revenue Service -
Federal estate tax
Register of Wills, Agent -
PA Inheritance tax
Register of Wills, Agent -
Inheritance Tax for
collateral heirs - tax
computed at 15% - additional
tax due estate
1,966.00
9,597.00
145,000.00
135,780.00
872.00
17,233.87
TOTAL FEDERAL AND STATE TAXES.......................
-5-
1,202.15
310,448.87
02/28/02
02/28/02
SCHEDULE C-S
FEES AND COMMISSIONS
Manufacturers & Traders Trust
Co. - Executor's fee - TO BE
PAID
38,824.00
Robert M. Frey, Esq. -
Attorney's fee - TO BE PAID
38,824.00
TOTAL FEES AND COMMISSIONS................ ..........
TOTAL DISBURSEMENTS OF PRINCIPAL.. ....... ........ ...
-6-
77,648.00
390,535.39
# Units Description
PRINCIPAL BALANCE ON HAND
Vision Instit. Prime Money Market
-7-
Current Value
or as Noted
12,293.93
Fiduciary
Acquisition
Value
12,293.93 12,293.93
12,293.93
MetLife, Inc.
04/04/01
04/17/01
SCHEDULE F
CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL
Cost
10.000 shares inventoried
(10.000)shares sold
340.00
(340.00)
0.000
0.00
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SCHEDULE G
RECEIPTS OF INCOME
SCHEDULE G-2
INTEREST
Vision Institutional Prime Money Market
03/01/01
04/03/01
04/03/01
05/01/01
05/01/01
06/01/01
06/01/01
07/02/01
07/02/01
08/01/01
08/01/01
09/04/01
09/04/01
10/02/01
10/02/01
11/01/01
11/01/01
12/03/01
12/03/01
01/02/02
01/02/02
02/01/02
02/01/02
1,003.04
1,150.76
4.04
549.57
7.64
9.43
525.02
459.93
9.68
444.43
10.77
415.01
11.31
130.19
10.95
10.36
23.15
10.82
7.93
9.42
6.93
117.42
6.42
TOTAL INTEREST INCOME........ ... ..........
TOTAL RECEIPTS OF INCOME...... ............
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4,934.22
4,934.22
4,934.22
02/15/02
SCHEDULE I
DISBURSEMENTS OF INCOME
Income Commission -
Manuacturers & Traders Trust
Co. - 4/4/01-2/15/02
296.08
TOTAL DISBURSEMENTS OF INCOME....... ........ ...
296.08
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11 Units
Description
INCOME BALANCE ON HAND
Vision Instit. Prime Money Market
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Current Value
or as Noted
4,638.14
Fiduciary
Acquisition
Value
4,638.14 4,638.14
4,638.14
# Units
SCHEDULE OF PROPOSED DISTRIBUTION
Current Value
Fiduciary
Acquisition
Value
or as Noted
Per Item 3, of Last Will
and Testament -- Residuary
Balance to Manufacturers
and Traders Trust Co. (Successor
by Merger to Financial Trust
Services Co.), Trustee
Under Agreement dated June 17,
1985, and as subsequently
amended:
Principal Balance On Hand
$ 12,293.93
$ 12,293.93
Income Balance On Hand
4,638.14
4,638.14
Combined Balance On Hand,
Available For Distribution
$ 16,932.07
$ 16,932.07
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MANUFACTURERS AND TRADERS TRUST CO.
(Successor by Merger to Financial
Trust Services Co.), Executor
By:
;;g;;;it/t
John Schall, Trust Officer
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