HomeMy WebLinkAbout07-19-05
REV.1500EX'(6-00j
REV-1500
'* COMMONWEAlTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
0365
COUNTY CODE YEAR
NUMBER
DECEDENTS NAME (LAST. FIRST, AND MIDDLE INITIAL)
YINGLING, DOROTHY T.
SOCIAL SECURITY NUMBER
184-26-5038
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DATE OF BIRTH (MM-DD-YEAR)
04/18/1912
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
DATE OF DEATH {MM-DD- YEAR)
04/12/2005
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
N/A
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o 1. Original Return
o 4. Limited Estate
o 6, Decedent Died Testate (Altach copy 01 Willi
o 9. Litigation Proceeds Received
o 2, Supplemental Return
o 4a. Future Interest Compromise (date 01 death afte, 12,12-82J
o 7, Decedent Maintained a Living T rust (Atlach copy ofTrust)
o 10. Spousal Poverty Credit (date 01 death between 12,31,91 ami 1-1-95J
03. Remainder Return (ua\e ol"uea\h prior to 12-13-82)
o 5. Federal Estate Tax Return Required
~ 8, Total Number of Safe Deposit Boxes
o 11, Election to tax under See, 9113(A) (Altach Soh 01
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THIS SECTION MUST BE COMPLETED. AlL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
John D. Killian 218 Pine Street
FIRM NAME (II Applicable) PO Bo 886
Killian & Gephart ". x ,
TELEPHONE NUMBER Harnsburg, Pennsylvania 17108
(717) 232-1851
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1. Real Estate (Schedule A)
2, Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
0.00
178,517.88
0.00
0.00
141,200.26 )
0.00
559,387.36
(8)
34,152.16
6,758.08
(11)
(12)
(13)
(14)
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3, Closely Held Corporation, Partnership or Sole-Proprietorship
4, Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6, Jointly Owned Properly (Schedule F)
o Separate Billing Requested
7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8, Total Gross Assets (total Lines 1-7)
9, Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabil~ies, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8. minus Line 11)
13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
40,910.24
838,195.26
838,195.26
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(6)
(7)
879,105.50
(9)
(10)
14, Net Value Subject to Tax (Line 12 minus Line 13)
0.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15, Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(l.2)
___ x ,0
(15)
,___ x ,0
(16)
16_ Amount of Line 14 taxable at lineal rate
____ x ,12
(17)
17, Amount of Line 14 taxable at sibling rate
x ,15
(18)
(19)
18. Amount of Line 14 taxable at collateral rate
0.00
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
. Decedent's Complete Address'
STREET ADDRESS
77 Oak Circle
CITY Newville I STATEpA I ZIP 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditsfPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
0.00
Total Credits ( A + B + C ) (2)
0.00
3. InteresllPenalty if applicable
D. Interest
E. Penalty
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
0.00
Total InteresllPenally ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
(SA)
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
..... 0 IKI
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1. 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? ...........................
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................. ................................................
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ............................................................
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DATE
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DATE
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ADD S
~~t-J()rth ~econd Street. Harrisbur9. Pennsylvania 17110
For dates of death on or after July 1, 1994 an<! before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for thl
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disc ~ e..
the surviving spouse is the only beneficiary. p ':\
For dates of death on or after July 1, 2000: C
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger ft P D
or a stepparent of the child is 0% [72 P.S. 99116(a)(12)]
-- ._^ M ~9116 (a) (1.1) (ii)]
3lo0 . Cf:) II applicable even if
310 .eX)
50 . <:0
an adoptive parent,
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%,
The lax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P
individual who has at least one parent \n common wilh the decedent, whether by blood or adoption.
99116(a)(1)].
j,~ ~ L17~Section 9102, as an
REV-1503 EX+ {6-9B.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
YINGLING, DOROTHY T.
FILE NUMBER
21-05-0365
All property joinUy-owned with right of survivonlhip must be dlsclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Janney Montgomery Scott - brokerage account # RK20 8236-4793
VALUE AT DATE
OF DEATH
178,517.88
48 East Market Street, York, Pennsylvania 17401
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of !he same size)
178,517.88
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JlL -I!I&-2I1llil5 16: 29
Janney'Montgomery Scott LLC
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offic:i:l ~ of ywr ic::ouot cd is SIlt:j~ to
'I'hb iAfc::m~ Ia DOt.t'!e c:.wi ~mot be Mf4mIt:cd as I:. it:le..:::-..:rr.';y Ui'
dlaages. ettOIS ODd ~ ::-~ ~ ~ =:cum ::....:vmv~L'i
cmnPk?'..ma. yCU! ~~~t~-d. This jl)for.ill2tioo is no~ a !II.'ll:&;I!t:t: :'fit
A"'" 25 2005 ~~[~ )Wl cJ1i;;hl ~ j~Ji S;iJ:kLou. '1~ &:lovo maY;;01 1>;: ~ t....vc
........n , GI!lcrlmP.lrta9linfOlm~ iJl"""-wk!c rDl.......~....lwl'cpdiu.lfyour
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The L.IIw Ann of ~ & CepIwt. ~t 10 you by malJ,.
AtIn: Jahn 0 KIlen
218 Pine Str8et
PO Box 886
ttarrIIbu'g, PA 17108-088lS
Deer John 0 KIllIn.
Per ycu ~_1atId .... is the data fJl death infDrmItion for Ihe......, on
00...... T VfnaIng. .... ,...ad .., an 04It2lDJ5.
Account TIle: n.... T YIngling
Accaunt Trpe: individual
~ Open Dale: 0712511_
s.cura, Bv"IlG8I88 af04l1212OO5:
ft. .-..
1000
2338 D88
100
538.842
6658.223
1000
200
535
........
AE8 TR I" CNV 8.76% PFD
AUNCElANSTN GRTH & IHe 8
COOPER INDUSTRleslTD A
NWEEN PA PREll 'He F02
PIONEED HGH YlD FO CLB
PIONEER MUNICIPAL HIGH
TYCO INTLlm NEW
CYAN KAMral PA QUAl MUM
eu-...., . .edst *-
008CJ8N.20-2 46.85 45.850.00
018597-20-3 3.85 8,5:18.86
024182-10.0 ..08 8.808.00
670811=-10.1 15,07 8.120.35
723e88-2o.s 11.23 62...38
723713-1G-8 14.04 14.040.00
902124-1D-3 33._ 8,779.00
920824-1Q.4 14.52 7.788.20
1.000 18,131-28
$ 178,517.88
T.. Aaccu1I Vafue
Should yau need My other i lfonnM;..n or,.,. &ny QuIItfons COIJCelI.~ the iJ~ IIuatr8ted
by tI'II8 ...... you may c:onr..t Judith 1IuIIer, FirBICieJ ConIuIIant or myaeff at 717....5-5811 or 800-
999-0503.
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RegillallN ScIlla AnfU~...l
48 Eaoa Miort.:t ffcn:c.. ~O. Polo ~Jo. '"trl;. 1'A l74lJ!J..n'l6 . 717~.56J I . "~dinr..t'Ol1\
loIcmhcr N.... Vnd::IIotrt ~ ldo:. _ tMllo:t- prindpal...........1fJI!S
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TOTA... P. 82
REV-1508 EX+ (6-98) '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
YINGLING, DOROTHY T.
FILE NUMBER
21-05-0365
Include the proceeds of I~igation and the date the proceeds were received by the estate.
All property joinUy-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1 . Cash - found at residence
DESCRIPTION
VALUE AT DATE
OF DEATH
471.87
2. M&T Bank - checking account #1197568
3. M&T Bank - checking account #15004200060660
4. M&T Bank - checking account #9836644477
59,779.34
44,607.74
31,638.42
3,527.00
321.00
5. Internal Revenue Service - 2004 federal income tax refund
6. Donegal Insurance - refund of homeowners's insurance policy
7. Tri State Imaging - refund
23.31
8. Sprint Communications - refund
12.69
9. PHI - refund of prepaid expenses at Green Ridge Village
98.29
720.60
10. PHI - refund of prepaid expenses at Green Ridge Village
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, Insert additional sheets of the same size)
141,200.26
~AMES.sfATHES :Re: "F>.rOci - Daleof Death"R uest
~a .Y
From:
To:
Date:
Subject:
DATE OF DEATH REQUESTS
STATHES, JAMES
4/2512005 1 :17:07 PM
Re: Prod - Date of Death Request
The balance on the Date of death: 04112/2005 for deceased customer: DOROTHY T YINGLING
TIN # 184-26-5038
1.) Account Number: 1197568 Balance $59,779.34 + $ 0.00 accrued interest =$59,779.34 Total
2.) Account Number: 15004200060660 Balance $44,580.47 + $27.27 accrued interest =$44,607.74 Total
3.) Account Number: 9836644477 Balance $31,637.34 + $ 1.08 accrued interest =$31,638.42 Total
Records Dept / DOD Balance
888-502-4349 opt 2, opt 3
fax (302) 934-2955
>>> <EBRNU1 P> 04/19/05 1 :27 PM >>>
Account Information
Date of death: 04/12/2005
Account Number: 1197568
Product Type: Deposit Account
Account Number: 15004200060660
Product Type: Deposit Account
Account Number: 9836644477
Product Type: Deposit Account
Request Details
Deliver to: Requestor
Delivery Options: E-mail
Delivery Details: EBRNU1 P
REV-1Sl0 EX+ (6-98*,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
YINGLING, DOROTHY T.
FILE NUMBER
21-05-0365
This schedule must be completed and fited if the answer to any of questions 1 through 4 on the reverse side of the REV-I500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
ITEM INCLUDE 11-fE NAME OF THE TRANSFEREE, THEIR RElATIONSHIP TO DECEDENT AND
NUMBEF THE DATE OF TRANSFER. ATTACH A COPY Of THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPliCABlE) VALUE
1. Charitable Annuity (Agreement #20040317); Date established:04/28/04; 95,631.31 95,631.31 95,631.31
Sponsor: Presbyterian Foundation; Beneficiary:Presbyterian Homes, Inc.,
Monaghan Presbyterian Church, and The Alban Institute, Inc.
2. Charitable Annuity (Agreement #20020125); Date established: 05/16/02; 157,398.87 157,398.87 157,398.87
Sponsor: Presbyterian Foundation; Beneficiary: The Alban Institute, Inc.
3. Charitable Annuity (Agreement #2001 0104); Date established: 03/31/01; 163,062.92 163,062.92 163,062.92
Sponsor: Presbyterian Foundation; Beneficiary: Monaghan Presbyterian Ch.
4. Charitable Annuity (Agreement #19991007); Date established: 12120/99 ; 142,294.26 143,294.26 143.294.26
Sponsor: Presbyterian Foundation; Beneficiary: Presbyterian Homes, Inc.
TOTAL (Also enter on line 7 Recapitulation) S 559,387.36
..
(If more space IS needed, Insert additional sheets of the same size)
~ : 1ofH:'r' E I'UTH
PIOE NJ. : 215402920B
Jun. 29 2B05 09:15PM P2
.............lMilbax
Sent by. Cindy v...
oet28I2OO5 04:42 PM
To: PIlule ~_f:OUIld8tionctPCUSA_Found8tion
cc:
Subject DOD VlIIIMS for Daralhy YInglIng
P8u1a,
The F"'"~ only values tmIIUity ~u.cDt pools at the end ofeech JJIODth. n....4b...,. the
Vllue ofDorotby V-Ving'S sift _HH- as ofMardl31. 200S, the IDOIItb-ead v8Iue prior to bor
death on .April 12. 200S In as foI1owa:
Apement II
20040S,.,
20020125
20010104
,.....007
Value.. of 3IJ 1105
86831.3100 313112005
187388.8700 Ml11200S
1~.9200 313112005
1a2M.2eOO 313112005
geIow 818 0lIIIfe8 Gf.... .... thIIl....... to John KiIIBn. P"'-Iet me Ilnow" you need ..........
int'ann&fion.
Cindy
REV-1511 EX+ (12-99)W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
YINGLING, DOROTHY T.
FILE NUMBER
21-05-0365
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
ITEM
NUMBER
A.
FUNERAL EXPENSES:
Auer Memorial Home Cremation Services, Inc.
Lois Hinebaugh - organist
Monaghan Presbyterian Church
Monaghan Kitchen Fund - funeral luncheon
1.
2.
3.
4.
S.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) John D. Killian
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 218 Pine Street
City Harrisburg
Year(s) Commission Paid: 2005
. Stale PA Zip 17108
2.
Attorney Fees
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
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Deluxe Checks - purchase of checks
8. AT&T
9. Sprint Telephone
10. George W. Weaver & Sons - transport furniture
11. PPL - electricity
Subtotal from page 2 of Schedule H
1,147.00
125.00
125.00
106.79
15,000.00
8,000.00
364.00
23.50
37.60
39.87
6,780.97
61.36
2,341.07
$ 34,152.16
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
YINGLING. DOROTHY T.
ALE NUMBER
21-05-0365
DebtlI of dllc:edent must be repoI1ed on Schedule L
ITEM
NUMBER
A. FUNERAL EXPENSES:
1.
DESCRIPTION
AMOUNT
B. ADMINISTRATIVE COSTS:
1 . Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
. State PA Zip
Year(s) Commission Paid:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Stale
. Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Relum Preparer's Fees
7.
12.
Relocation Consulting & Management, Inc. - transport personalty
The Cumberland Journal - publish legal notice
The Sentinel - publish legal notice
2,100.00
75.00
166.07
13.
14.
TOTAL (Also enter on line 9, Recapnulation) $
(If more space is needed, insert additional sheets Qf the same size)
2,341.07
REV-1512 EX+ (12-03)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE UABIUTIES, & UENS
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT OECEOENT
ESTATE OF
YINGLING, DOROTHY T.
ALE NUMBER
21-05-0365
Report debts incurred by the decedent prior to deeth which remained unpaid as 01 the date of death, Including unreimbursed medical expensea.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
HealthCare of Maryland, LLC
2.
Comfort Keepers - companion
1,201.00
298.98
3.
Continuing Care Rx - perscription medication
291.01
4.
Highmark Blue Shield - health care insurance premium
578.55
5.
Presbyterian Homes, Inc. . nursing care
4,124.41
23.31
6.
Andorra Radiology Associates - medical expense
7.
Sprint Communications
39.89
8.
PPL - electric bill
122.14
9.
Omega Medical Laboratories, Inc. - medical expense
37.30
10.
Presbyterian Homes, Inc. . telephone expense at nursing facility
41.49
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
6,758.08
REV-1513 EX + (!>OO)
*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
YINGLING. DOROTHY T.
FILE NUMBER
21-05-0365
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 pndude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. Presbyterian Homes, Inc. - benefICiary of non-probate charitable annuity 174,171.36
2. Monaghan Presbyterian Church - beneficiary of non-probate charitable annuity 194,940.02
3. The Alban Institute, Inc. - beneficiary of non-probate charitable annuity 189,275.97
4. Presbyterian Church (USA) Foundation 279,807.91
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 838,195.26
(If more space is needed, insert additional sheets of the same size)
LAST 1IZLL AB'D TBSTAJIBJIT
OF
DORO'fJIY 'J.'. YDGLIHQ
I, DORO'rBY T. 'lDlQloIJIQ, declare this to be my Last Will and
Testament and hereby revoke all prior wills and codicils made by
me.
I'ZRST: My Executor shall pay from the residue of my estate
all my debts, funeral, and adJojp;.stration expenses and all
estate, inheritance, succession, and transfer taxes imposed by
the united States or any state, territory, or possession which
shall become payable by reason of my death. It shall not be
necessary to file any claims therefor, nor to have them allowed
by any court.
SBCOJID. I give, devise and bequeath to the PUSBY'nCllUaR
CB'DRCB (U.S.A.) P01JJlIDA'1'ZOJI, a pennsylvania non-profit
corporation, incorporated in 1799, with its prmcipal office
located at 200 Bast Twelfth street, Jeffersonville, Indiana 47130
(-Foundation-), all of the rest, residue and rE'mainder of my
property and estate, real and personal, of whatever nature and
wherever situated, in accordance with the following provisions:
(a) I direct that my bequest shall be divided into three (3)
equal shares and that each share shall be permanently held by the
Foundation as a named endowment fund to be known as the Reverend
william Yingling and Dorothy Yingling Permanent Endowment Fund
LAST WILL AND TESTAMENT
OF
DOROTHY T. YINGLING
for the benefit of the following entities: &r.Il"" IBSTI~, DlC.,
PBl:, and KOlD.aBD PUSB~TJU' CIlURCII. Hereafter, the above-
listed organizations shall be referred to collectively as
"Charitable Beneficiaries. and individually as "'Charitable
Beneficiary.-
(b) The Foundation shall invest and reinvest each share of
my bequest in its sole and absolute discretion and shall pay the
net income from each permanent endowment fund quarterly
(hereinafter the WNet Income.) after the expiration of each
calendar quarter (or at any other regular time interval as
established by the Board of Trustees of the Foundation from time
to time), to the named Charitable Beneficiaries or their
respective successors, to be used only for the purposes of the
Charitable Beneficiary. If, at the time of my death, any share
of my bequest designated as a separate permanent endowment fund
does not meet the then current min;1mJlIlfl established by the
Foundation to create a permanent endowment. fund, such share shall
be paid in its entirety, less the customary handling fees of the
Foundation, to the Charitable Beneficiary.
(c) If a Charitable Beneficiary or its successors ceases to
exist or ceases to be a charitable entity as described in Section
501(c) (3) of the Internal Revenue Code of 1986. as amended (or
2
LAST WILL AND "TESTAMENT
OF
DOROTHY T. YIHGLIHG
any successor provision of federal law hereafter promulgated), or
if a Charitable Beneficiary was a member church of or related to
the Presbyterian Church (U.S.A.) but bas ceased to be a member
church of or related to the Presbyterian Church (U.S.A.), or
should the charitable purpose of any permanent endowment fund
become, within the sole discretion of the Foundation (and without
the approval of any court, person, organization or entity).
impossible or impracticable of fulfillment, then the Foundation
shall admi 1"); ster the Net Income for purposes which parallel, to
the extent possible, my original intentions, in the judgment and
sole discretion of the Foundation.
(d) Other entities or individuals have the right. at any time
hereafter to irrevocably gift to the Foundation additional assets
that are acceptable to the Foundation to be added to any
permanent endowment fund. SUch gifts shall be subject to the
terms creating the per-r-n~nt endowment funds as described herein.
(e) For purposes of pooling of investments, the Foundation
may, in its sole discretion, c~i1)gle this bequest (and the net
proceeds therefrom, if applicable), with other endowment funds
held by the Foundation or invest in mutual funds provided by
entities related to the Foundation for which it is compensated
for investment advisory and/or other sources. Expenses incurred
3
LAST WILL AND TESTAMENT
OF
DOROTHY T. YINGLING
by the Foundation in the management and administration of
permanent endowment funds shall be chargeable to said funds, as
determined by the Foundation's Board of Trustees from time to
time.
(f) The interpretation and enforcibility of the permanent
fund created by this bequest shall be governed by and construed
in accordance with the laws of the Commnnwealth of Pennsylvania.
THIRD: I nominate, constitute, and appoint JOHN D. lULL::rAN,
Executor of this my Last Will and Testament, to serve without
bond or security, and to make distribution of my estate in cash
or in kind, or partly in cash and partly in kind, and in such
manner as he may determine. I authorize, empower, and direct him
to sell and convey, by good and sufficient deed, in fee simple
estate, any and a11. of my real. estate, at pub1.ic or private sa1.e,
for such price or prices, uPon such terms and conditions, as in
his judgment is best for my estate, and to that end to sign,
seal., execute, acknowledge, and deliver all deeds or other
instruments necessary therefor, as effective1.y as I cou1.d do if I
were personal1.y present.
4
LAST WILL AND TESTAMENT
OF
DOROTHY T _ YINCLI~JC
IN WITJlESS WJmRROF iI, MilOT!!! T _ YINgL:r~G, the
- . .
. >'~~"" r.... T- -..,.... -- --
.L._~~<A.~..l.......L..-^-:
have to this my Last Will and Testament, set my hand and seal
this 2~~day of April, 2004.
--------
7i~:/::z~fi:..-1
(SEAL)
Signed, sealed, published, and declared by the above named
Testatrix as and for her Last Will and Testament, in the presence
of us I who have hereunto subscribed our names at her request as
witnesses hereto, in the presence of the said Testatrix and of
each other. The preceding document consists of this and four (4)
other consecutively numbered typewritten pages.
?Y(~ ~ '-I~
f'---- -".
\.,~~'~D
residing at Nd() j1A1~Jh:/I~R~ $t,?"~~t.(,,~
residing at 7i!p4 A/U),4zP4..L ~~
U/~",b~'~ I ?A. H4>~~
5
. .
A~KHO~mun.~IT
COMMONWEALTH OF PRm!SYLV:~~JTA.
COUNTY OF ~\..tM&2~
) ss.;
)
I, DOROTHY T. YINGLING, the Testatrix whose name is signed
to the foregoing instrument, having been duly qualified according
to law, do hereby acknowledge that I signed and executed the
instrument as my Last will and Testament; and that I signed it
willingly and as my free and voluntary act for the purposes
therein expressed.
Sworn to or affirmed and acknow!~ged before me by DOROTHY
T. YINGLING, the Testatrix, this "2.-~ day of April, 2004.
9JU~/'~1
T tatr
.~~/9t~
Notary Public
(SEAL)
CO~THOFPENNSYLVANlA
NoIariaI Seal
Vicki L t-llllJUIS. Nr*lIY P\dC
West P\,a..sbOIO Twp.. CUmbeIland county
My Cul.'~ ElIpinlS.Ian. 15, 2llO6
Member. ~ AssOOi8- Of Nota<ieS
;:0 =~"':"'~......-.....
~:; .:..:.:,g,y..1..i..
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f~fjf'O'E~101r=tIE2\Ij7H OF DVl\JN~Y!:l.fl'~f..!~'n,.
tit:' , ;
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..".."": /'! r
it'i!8: .__~__!;.'_.o:.~..:t ~-= ~~~-~ ...;..:~~ ~_- rA;",,:_~...; /l:~E-jY_.~.Fi
the wit.ilE:sBe~ WDORe !:lames are signed to th.e .fC~J::"8gGi:uy in.S~I~;..lrrlE::C.i.-l.. f
b6i(~g Gtlly ~u.alified ai."]c()~cding t-e} law ~ de depnse ~lnij say th.at ~~le
;:..!"~"""""" .....--r-~~n~ ';;'l"""H'~ P-;::1,... i-h~ "r-.,:._........,.......-~..,.- .:,< ~ an Ana- evoro-'Jlt-e .-t-'o
.._O-~ I c::: !;'_t:::_ __~~'-_. =-.J..___ _'^"..~ \....~_ __ v~~a.'--,,-.i-X 0J....~__ .~...."._ ...._._.......v v ..I.
iJlstr~ruent a~ her Last Will and Testament: ttJ.at LIlt:: Testatrix
sigrlf3<l willingly and exec11t-ed it as !1.er free and volunta.Lj" act.
fer the pULposes Lherein expressed; that each subscribing witness
in the hearing and sight of the Testatrix signed the Will as a
witness; and that to the best of our knowJ.edge, the Testatrix was
at that time 18 or more years of age, of sound mind, and under no
constraint or undue influence.
Sworn to or affirmed and subscribed to before me by
may-~ j.. R'-.rc..~ and PAVCo.A A. }{G.~
witnes es, this . day of April, 2004.
,
--:l>4~tn~s ~
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) ,( .
--- .; ...
l ~_ "_ L'~
witness
~,/#~
Notary PubJ.ic
(SEAL)
COMMONWEAlTH OF PENNSYLVANIA
Notarial Seal
Vldci L HDpIcins. NoIary PublIc
West Pe.lonSbu.o lWp., CIImbeIfand Counly
My COl...Iissiu.. Elcplre:i.la'l. 15, 2008
Member. Pennsylvenia AssocialiOn Of Notaries