HomeMy WebLinkAbout06-25-15 (2) T
pennsytvanfa 1505614105
oEaaa.nexr or�vcnu` EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number _
INHERITANCE TAX RETURN - � — --
PO BOX 280601 �I i I �3�g -
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number _ Date of Death MMDDYYYY Date of Birth MMDDYYYY
=_ _ 03252015 __ 0 8 AL/9s3
Decedent's Last Name Suffix Decedent's First Name MI
Wheeler Connie M
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
F.
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
(31D 1.Original Return p 2.Supplemental Return p 3. Remainder Return(date of death.
prior to 12-13-82)
O 4.Agriculture Exemption(date of p 5.Future Interest Compromise(date of p 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
QD 7.Decedent Died Testate p 8.Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
C=) 10.Litigation Proceeds Received p 11.Non-Probate Transferee Return p 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13.Business Assets O 14.Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Susan K. Pickford, Esq.
[(717) 695-3294
First Line of Address
3400 Trindle Road
Second Line of Address
Cam Hill Ice State ZIP Code _
City or Post Off
rTj
p i PA K7�11 ! ,
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Correspondent's email address: attorneypickford@gmail.com
REGISTER-OF 1N1Ly--S US LY r'r l M
_M -) C7
REGISTER OF WILLS USE ONLY Q
'DATE FILED MMDDYYYY U CD y r1
-T1
GI
DATE FILED STAMP
PLEASE USE ORIGINAL FORM ONLY
Side 1
KIP ����� 1505614105 J
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Connie M.Wheeler
RECAPITULATION
1. Real Estate(Schedule A) ................................. ........, 1. M, `137,808.00
2. Stocks and Bonds(Schedule B) ......... .. .... 2. 0.00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00
4. Mortgages and Notes Receivable(Schedule D)........................... 4. I 0.001
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. f 44,517.00 1
6. Jointly Owned Property(Schedule F) C) Separate Billing Requested ....... S. x�._<._ 664.00
7. Inter-Vvos Transfers&Miscellaneous Non-Probate Property
(Schedule G) C=) Separate Billing Requested........ 7. 1 6,723.00 j
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 189,712.00
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 12,998.001
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10, ; 951.00
11. Total Deductions(total Lines 9 and 10)................................. 11. 13,949.00
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. i 175,763.00
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
an election to tax has not been made(Schedule J) ........................ 13. 0.00 i
14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. MV 176,763.00
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0- { 15.
16. Amount of Line 14 taxable i 7,6$4 00�
at lineal rate X.045 170,763.00 16,
17. Amount of Line 14 taxable
at sibling rate X.12 i _ F 17. I
18. Amount of Line 14 taxablemm
at collateral rate X.15 5,000-001 18. 750.001
19. TAX DUE ......................................................... 19. .._ . _____.. .8,434.001
20. FILL IN THE"OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of perjury,1 declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGNA7U OFRSON ESP NSIBLE FOR FILI G RE TU DATE
Pj dL
ADDRESS
824 Saint/Johns Road, Camp Hill, PA 17011
SIGNAT E OF PREPAR ER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DAT
a s'
AEZRESS
3400 Trindle Road, Ca p Hill, PA 17011
IIII III 111111lilt11111gJ111IIIIHit 1111III Side 2 J
1505614205
f -(-
BONNIE K MILLER,TAX COLLECTOR TAXPAYER'S COPY
2233 GETTYSBURG ROAD
CAMP HILL,PA 17011-7302 KEEP THIS PORTION FOR YOUR RECORDS
TEMP -RETURN SERVICE REQUESTED
009570***************AUTO**5-DIGIT 17001
WHEELER,CONNIE M I IIIIII IIID IIIII IIIII VIII VIII VIII VIII IIIIIIII
824 SAINT JOHNS RD
CAMP HILL PA 17011-6836
IIIII��I11�1��11111111�111��1����11�1��11�11�����1���1��111'�'I�'
To review the assessment data for this ppropertyy, go to:
www.courthouseonline.com>AssessmentOffice>Cumberland>PropertyRecords.
Then enter control# 13001788 and password CUHVOSTO
• • - *1 R 112 kil 11-010111 L,I 10111111INSVITIA
Payable To: BONNIE K MILLER,TAX COLLECTOR Office Hours: MON,TUES&THURS 10AM-2PM
2233 GETTYSBURG ROAD CLOSED WED,FRI AND ALL HOLIDAYS
CAMP HILL,PA 17011-7302 BMILLER@LATWP.ORG
Bill No: 5749
PHONE(717)737-5671 Bill Date: 3/1/15
Control No: 13001788
MAP NO: 13-23-0553-040.
Desc: 824 SAINT JOHNS ROAD Assessed Value: Land:24,300 Improvement: 114,900 Total:139,200
Discount Face ___P_en_a1Fy
KEEWAYDIN
LOT 34 PB 4 PG 42 CountV RE 2.195 $299.43 $305.64 $336.09
Acres 0.17 Deed 0018100660 County Lib 0.143 $19.51 $19.91 $21.90
Munic.R/E 1.6 $218.27 $222.72 $244.99
Fire Srvs 0.44 $60.02 $61.25 $67.38
$1.00 FEE FOR ADDITIONAL RECEIPTS St Light 1 $13.20 $13.20 $13.20
Tax Payer: Debt Svc 0.41 $55.93 $57.07 $62.78
WHEELER,CONNIE M TAX AMOUNT DUE
824 SAINT JOHNS RD $666.36 $679.69 $746.34
CAMP HILL PA 17011-6836 If Date Of Payment is on 3/1/15 thru 4130115 5/1/15 thru 6/30/15 5 or Later
.................................................................................................................................................................................................................................................................................................................
Cumberland County Pennsylvania
• 61 On 951611111kilIII 011FAIJ;kWAIII
TAX COLLECTOR COPY- RETURN WITH PAYMENT FOR PROPER CREDIT Bill No: 5749
WHEELER,CONNIE M 824 SAINT JOHNS ROAD Bill Date: 3/1/15
KEEWAYDIN Control No:13001788
CA SAINT JOHNS RD
CAMP HILL PA 17011-6836 LOT 34 PB 4 PG 42 MAP NO: 13-23-0553-040.
Acres 0.17 Deed 0018100660
Payable To: Assessed Value: Land:24,300 Improvement: 114,900 Total: 139,200
BONNIE K MILLER,TAX COLLECTOR Discount Face Penalty
2233 GETTYSBURG ROAD
CAMP HILL,PA 17011-7302 County RE 2.195 $299.43 $305.54 $336.09
-County Lib 0.143 $19.51
PHONE(717)737-5671
IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII I I II I III Fire 0.44 $60.02 $61.25 $67.38
St Light
ht 1 $13.20 $13.20 $13.20
Debt Svc 0.41 $55.93 $57.07 $62.78
TAX AMOUNT DUE $666.36 $679.69 $746.34
If Date of Payment Is On 3/1116 thru 4/30/16 6/1/15 thru 6/30115 1 15 or Later
. • REV4831Ex("-04' REALTY TRANSFER TAX RECORDER'S USE ONLY
State Tax Paid
STATEMENTOF 'VALUE` COMMONwEALTH•OF•PENNSYLVANIA Book Number
DEPARTMENT OF REVENUE Page Number
BUREAU OF INDIVIDUAL TAXES
PO BOX 280603 See Reverse for Instructions Date Recorded
HARRISBURG PA 17128-0603
Complete each section and file in duplicate with Recorder of Deeds when (1)the full value/consideration is not set forth in the deed, (2)when the
deed is without consideration,or by gift,or(3)a tax exemption is claimed.A Statement of Value is not required if the transfer is wholly exempt from
tax based on:.,(1)family relationship or.(2).public utility,easement.If more space is needed,attach additional sheet(s):
A. CORRESPONDENT- All inquiries may be directed to the following person:
Name Telephone Number:
Susan K. Pickford, Esq (717)695-3294
Street Address City State Zip Code
3400 Trindle Road Camp Hill pa 17011
B. TRANSFER DATA Date of Acceptance of Document
Grantor(s)/Lessor(s) Grantees)/Lessee(s)
Estate of Connie M. Wheeler Alden D.Wheeler, III and Timothy M. Wheeler, Joint Ten.RS
Street Address Street Address
824 St, Johns Road 824 St. Johns Road
City State. 1, 170111
Zip Co>fe:.• City. State Z-101ppde
Camp Hill PA Camp Hill PA 17011
C. PROPERTY LOCATION
Street Address City,Township,Borough
824 St. Johns Road Camp Hill, Lower Allen Township
County School District Tax Parcel Number
Curhberland 17Vesf-Shore's6hoo1'D strict 13-23-0553-04.0
D. VALUATION DATA
1.Actual Cash Consideration 2.Other Consideration 3.Total Consideration
0.00 +0.00 = 0.00
4.County Assessed Value S.Common Level Ratio Factor 6.Fair Market Value
139,200.00 x.9a _ 137808.00
E. EXEMPTION DATA
Ia.Amount of Exemption Claimed 1b.Percentage.of Interest Conveyed
137,808.00 100
2. Check Appropriate Box Below for Exemption Claimed
® Will or intestate succession Connie M. Wheeler 2015-00348
(Name of Decedent) (Estate File Number)
❑ Transfer to Industrial Development Agency.
❑ Transfer to a trust. (Attach complete copy of trust agreement identifying all beneficiaries.)
❑ Transfer between principal and agent. (Attach complete copy of agency/straw parry agreement.)
El Transfers to,the Commonwealthi the United States and Instrumentalities by gift,-dedication;condemnation or in,lieu
of condemnation. (If condemnation or in lieu of condemnation, attach copy of resolution.)
❑ Transfer from mortgagor to a holder of a mortgage in default.Mortgage Book Number , Page Number
❑ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrected or confirmed.)
❑ Statutory corporate consolidation, merger or division. (Attach copy of articles.)
❑ Other(Please explain exemption.claimed,•if other than•listed•above.)
i
Under penalties of law, I declare that I have examined this Statement, including accompanying information, and to the best
of my knowledge and belief, it is true, correct and complete.
Signature of Correspondent or Responsible Party Date
FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN
THE RECORDER'S REFUSAL TO RECORD THE DEED.
REV-1508 EX+ (02-15)
pennsytvania SCHEDULE
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Connie M.Wheeler 2015-00348
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Personal Property(clothing/fumiture/housewares) 3,000.00
2. Income(salary/wages) 14,395.00
3. Vehicle-2009 Pontiac G6(blue book value) 9,316.00
4. Primerica-IRA 3,640.00
5. checking account-PSECU# se e 14,166.00
TOTAL(Also enter on kine 5,Recapitulation) $ 44,517.00
If more space is needed,use additional sheets of paper of the same size.
REV-1509 Ex+(02-15)
i pennsytvania SCHEDULE F
DEPARTMENT oXRETURN JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Connie M.Wheeler 2015-00348
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.Timothy M.Wheeler 824 Saint Johns Road,Camp Hill, PA 17011 son
13-Alden D.Wheeler 824 Saint Johns Road,Camp Hill,PA 17011 son
C.
30INTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 7 1 Y r PSECU CD -A=t number unknownkkmg SS#194-42-8614 2,013.00 33 664.00
TOTAL(Also enter on Line 6, Recapitulation) $ 664.00
If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(02-15)
73--KE-7 pennsylvania SCHEDULE G
\A klif
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Connie M.Wheeler 2015-00348
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1, Deferred Compensation-beneficiaries
6,723.00 100 6,723.00
Timothy M.Wheeler-son-50%
Alden D.Wheeler-son-50%
TOTAL(Also enter on Line 7, Recapitulation) $ 6,723.00
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+ (02-15)
i pennsytvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Connie M.Wheeler 2015-00348
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Malpezzi Funeral Home 5,637.00
Services,merchandise,death certifiate,newspaper notices,clergy,flowers
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney fees:
1,700.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.)
3,500.00
Claimant Timothy M.Wheeler/Alden D. Wheeler
Street Address 824 Saint Johns Road
City Camp Hill State PA ZIP 17011
Relationship of Claimant to Decedent sons
4. Probate Fees: 360.00
S. Accountant Fees: 0.00
6. Tax Return Preparer Fees: 500.00
7• real estate taxes 666.00
8.. utilities: (UGI, PAWC,Sewer,Cable) 463.00
9. Vehicle transfer 92.00
10. Deed Transfer 80.00
TOTAL(Also enter on Line 9, Recapitulation) $ 12,998.00
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+ (02-1S)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Connie M.Wheeler 2015-00348
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Discover Card 533.00
2. Edna Lippi-beef purchase 318.00
3. Pinnacle Health 15.00
4. Lower Allen EMS 85.00
TOTAL(Also enter on Line 10, Recapitulation) $ 951.00
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+ (02-1S)
pennsylvania SCHEDULE ]
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Connie M.Wheeler 2015-00348
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).)
I. Timothy M.Wheeler son 00,000 and 50% rmdr
2. Alden D.Wheeler son 310,000 and 50% rmdr
3. Caleb M.R.Hiester nephew $5,000
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II
NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN;
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART 11— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
REG G
FIRR 31 1i ?LAST WILL ANIS TESTAMENT
0
Q ? _ OF
CONNIE M. WHEELER
I, CONNIE M. WHEELER, of Camp Hill, Cumberland County,
Pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils
heretofore made by me.
FIRST: I give and devise all that real estate, same
being known and numbered 76 North Saint Johns Road, Camp Hill,
Pennsylvania, to my sons, ALDEN D. WHEELER, III and TIMOTHY M.
WHEELER. I direct that said real estate shall be distributed, in
equal shares, as tenants in common, to my sons. Should either of
my sons predecease me, I give and devise such deceased son' s
share unto his issue per stirpes by representation, and if there
be a failure of same, then I give and devise such deceased son's
share to my surviving son as set forth hereinbelow.
SECOND. I give and bequeath the sum of Ten Thousand
($10, 000 . 00) Dollars to my son, ALDEN D. WHEELER, III . Should
ALDEN D. WHEELER, III, predecease me, I direct that this bequest
be and become part of my residuary estate to be disposed of as
set forth hereinbelow.
THIRD: I give and bequeath the sum of Ten Thousand
($10, 000 . 00) Dollars to my son, TIMOTHY M. WHEELER. Should
TIMOTHY M. WHEELER, predecease me, I direct that this bequest be
and become part of my residuary estate to be disposed of as set
forth hereinbelow.
FOURTH: I give and bequeath the sum of $5 , 000 . 00 to my
nephew, CALEB M. R. HIESTER. Should CALEB M. R. HIESTER
predecease me, I direct that this bequest be and become part of
my residuary estate to be disposed of as set forth hereinbelow.
FIFT I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, in equal shares, to
my sons, ALDEN D. WHEELER, III and TIMOTHY M. WHEELER, provided
that should either of my sons predecease me, I give and bequeath
such son' s share unto his issue per stirpes by representation,
and if there be a failure of same, then I give and bequeath such
deceased son' s share to my surviving son as provided herein.
SIXTH: Should either of my sons not have attained the
age of thirty (30) years at the time of distribution to him of
the rest, residue and remainder of my estate as set forth in
CLAUSE FOURTH hereinabove, I give and bequeath the share of each
such son to my hereinafter named Trustee or Trustees, IN SEPARATE
TRUSTS, to hold, manage, invest and reinvest the shares so
received, and to use and apply from time to time such portion of
income and principal for the payment of any real property taxes
levied upon or assessed against my dwelling house situate at 76
North Saint Johns Road, Camp Hill, Pennsylvania, and for payment
of any costs related to medical emergencies that are not covered
by medical/health insurance maintained by and/or for my sons, as
my Trustee or Trustees, in their sole discretion, deem advisable.
My Trustee or Trustees may make the payments directly to my said
sons, as required. Any payments made by my Trustee or Trustees
pursuant hereto shall be made without further responsibility to
the said sons. The Trustee or Trustees, in exercising their
discretionary authority with respect to the payment of income and
principal of the within Trust to my child, shall take into
consideration any income or other resources available to my son
from sources outside this Trust.
2
Fifty percent (50%) of any income or principal not so
applied shall be distributed to each son when he attains the age
of twenty-seven (27) years . Thereafter, the balance of any
income or principal not so applied of each son' s Trust shall be
distributed to each son when he attains the age of thirty (30)
years. In the event either of my sons dies prior to the termina-
tion of this Trust, the interest of the deceased son in said
Trust shall cease with any income and principal passing to my
surviving son, or the Trust established for his benefit. If,
however, said deceased son is survived by any children, my
Trustee or Trustees shall pay net income of the Trust to or apply
the same for the benefit of such children of my deceased son.
SEVENTH: Should my nephew, CALEB M. R. HIESTER, not
have obtained the age of twenty (20) years at the time of
distribution to him, I give and bequeath the share of my nephew
to my hereinafter named Trustee or Trustees, to hold manage,
invest and reinvest the share so received and to use and apply
from time to time such portion of income and principal for my
nephew' s education at an accredited college or trade school and
for any expenses incidental thereto, as my Trustee or Trustees,
in their sole discretion, deem advisable. The Trustee or Trust-
ees, in exercising their discretionary authority with respect to
the payment of income and principal of the within Trust to my
nephew, shall take into consideration any income or other re-
sources available to my nephew from sources outside this Trust.
Any income or principal not so applied shall be
distributed to my nephew when he obtains the age of twenty (20)
years . In the event that my nephew dies prior to the termination
of this Trust established herein for his benefit, the interest of
my nephew in said Trust shall cease with any income and principal
being divided evenly between my sons, pursuant to the directives
in Clauses FIFTH and SIXTH hereinabove.
3
EIGHTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments .
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws .
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
4
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
M To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
NINTH: I nominate and appoint my sister, EDNA M.
LIPPI, as Trustee of the hereinabove described Trusts in Clauses
SIXTH and SEVENTH. In the event of the death, resignation or
inability to serve for any reason whatsoever of the said EDNA M.
LIPPI, I nominate and appoint my brother, RANDAL J. HIESTER, as
Trustee of the hereinabove described Trusts in Clauses SIXTH and
SEVENTH. I direct that my Trustees or Trustee shall serve
without bond and shall receive fair and reasonable compensation.
TENTH: I direct that all inheritance, estate, trans-
fer, succession and death taxes, of any kind whatsoever, which
may be payable by reason of my death, whether or not with respect
to property passing under this Will, shall be paid out of the
principal of my residuary estate.
ELEVENTH: All interests hereunder, whether principal
or income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
5
TWELFTH: I nominate and appoint ALDEN D. WHEELER, III
and TIMOTHY M. WHEELER, Co-Executors of this, my Last Will and
Testament . In the event of the death, resignation or inability
to serve for any reason whatsoever of the said ALDEN D. WHEELER,
III and TIMOTHY M. WHEELER, I nominate and appoint EDNA M. LIPPI,
Executrix of this, my Last Will and Testament . I direct that my
Co-Executors, Executrix, Trustee or Trustees as the case may be,
and their successors, shall not be required to post security or a
bond for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this , J2) day of
2008 .
(SEAL)
CONNIE M. WHEELER
Signed, sealed, published and declared by the above-
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
Address
Address
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