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HomeMy WebLinkAbout08-03-84 i> FIRST AND PARTIAL ACCOUNT OF JOHN M. EAKIN, TRUSTEE UNDER THE WILL OF MARIE J. SMITH, LATE OF LOWER ALLEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE No.1} - 710 '- fc3'6 DR. The Accountant charges himself as follows: PRINCIPAL ACCOUNT Assets distributed to JOHN M. EAKIN, Trustee, from the estate of Marie J. Smith, under decedent's Will on January 8, 1980. Sixty Food Fair Development 6% Bonds of June 15, 1984 @ $725.00 U.S. Series "E" Bonds as per account U.S. Treasury Notes, Series 1980 Certificate of Deposit No. 4040 First Bank & Trust Company of Mechanicsburg, Fa. Certificate of Deposit No. 5283 First Bank & Trust Company of Mechanicsburg, Pa. Certificate of Deposit No. Cumberland Valley Savings Certificate of Deposit No. Carlisle Building & Loan Certificate of Deposit No. Commonwealth National Bank Cash $ 43,500.00 5,749.18 30,000.00 10,000.00 6693258 ri Loan 3059 60,000.00 15,000.00 3126 15,000.00 15,000.00 193,017.83 Total $387,267.01 INCOME ACCOUNT From January 8, 1980 through June 30, 1984. Interest earned on Savings Account Interest earned on Certificates of Deposit Interest earned on Corporate Bonds Interest earned on US Obligations Gains on sales of Securities $ 2,355.62 Total 169,049.54 2,700.00 3,512.50 26,114.23 $203,731.89 -1- CR. The Accountant claims the following credits: - Contributions to schools and organizations in accordance with the purpose for which the Trust was established, as follows: Thadeus Stevens Trade School College of Southern Idaho The Way International Dickinson College School of Law York College of Pennsylvania Albright College Gettysburg College Mechanicsburg Senior Adult Center Johnson & Wales College Lebanon Valley College Franklin & Marshall College WITF Public Television Christian Record Braille Foundation, Slippery Rock State College University of Pennsylvania Law School University of Centr~l Arkansas Temple University School of Law West Chester State College Lafayette College Bloomsburg State College McCurdy School Toccoa Falls Institute Pennsylvania State University Messiah College Mental Health Association of York County Eastern Mennonite College Millersville State College Juniata College Drexel University Trustee Fees Costs of Administration Federal Excise Taxes Total -2- $ 8,000.00 11,000.00 500.00 24,505000 15,882.00 41,139.50 22,000.00 1,000.00 5,805000 3,000.00 37,500.00 450.00 Inc. 200.00 28,437.00 17,500.00 17,040.00 964.00 10,743.00 15,980.00 9,942.50 5,200.00 9,484.00 2,000.00 3,700.00 500.00 7,500.00 6,500.00 1,450.00 6,500.00 $323,098.00 $ 19,736.86 2,520.20 3,671.00 $349,026.06 . RECAPITULATION PRINCIPAL ACCOUNT: Corporate Bonds U.S. Obligations Certificates of Deposit Cash $ 43,500.00 35,749.18 115,000.00 193,017.83 $387,267.01 INCOME ACCOUNT: 203,731.89 Gross Trust Account $590,998.90 Less Expenditures $349,026.06 Trust Account Balance to be Distributed on June 30, 1984 $241,972.84 COMMONWEALTH OF PENNSYLVANIA ) ) S S : COUNTY OF CUMBERLAND ) I hereby certify that on this ~ day of L{ , 1984, before me, the subscriber, a Notary Public in and f the said Commonwealth and County, personally appeared JOHN M EAKIN, Trustee, the above named accountant, who being duly sworn according to law, deposes and says that the foregoing is a true and correct account of all the rights, goods, chattels and credits which came into the hands or possession of JOHN M. EAKIN, Trustee, as aforesaid, or into the hands or possession of any other person or persons for it. Sworn and subscribed to before me this 3!td day o fO! (r.:rl . 1984. f\ .- f\ ~2Lfli/JL/rJ . ( Jit, Notary Public My Commission Expires: 1.7-86 -3- ._ _..~,,_..' .~',",....,.~_'" ,,,,..,.,,~,,'~',,i.',"'""_" _,,,,,,,.~.",.,"..,,'",' '0 ,., LAST WILL AND rl'lr~srl'^Mi';NT (IF Mi\li.IE tJ. ~3MTTH --- I, MARIE J. SMITH, of the 'l'uwn:3hip of East Pennsboro, County of Cumberland and ~)ta te of Penn~)ylv::lfliC1, be ing of sound and dis- posing mind, memory and uncier;,;tanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. .. I direct the payment of all my just debts and funeral expenses a~ soon after my decease as the same can conveniently be done. 2. I give and bequeath the f;urn of Thrc)c Thou.:'ia nd (~t3, 000.00) Dollars to each of the nieces and nephews of my deceased husband, Harry James Smith, who survive me but if any should predecease me, the gift shall lapse. 3 . I give and bequeath the sum of Four Thousand ($4,000.00) Dollars to my friend, Ed Walters, of R. D. #1, Mechanicsburg, Pennsylvania. 4. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to Gary Walters, son of Ed Walter:.:>, of R. D. 111, Mechanicsburg, Penn;c;ylvan ia. r ) . I give and bequeath the :,mil of '['VJO Thou::;and (4i2, 000.00) Dollars to my friend, Everett Potter, DC Carl:i::,le Pike, Camp Hill, Penn- :3ylvania. -1- I' ft' .,'" , ~__,______., .. ......._"~,___................_..."...;~"",..,...,""'.._.......--...,.)--_...._.."'_n'<.'-~"''''''',","', ,..._....-._"..,~"\..~.~,..,,,...,,..;,,...,,"',.;.,_..'..,.>....... 6. I give and bequeath the sum of One Thousand ($1,000.00) Dollars ' to ~y friend, Warren Wjlson, of 244 Creek Road, Camp Hill, Penn- sylvania. 7. I give and bequeath the sum of Five Thousand ($5,000.00) Dollars to my friend, John Michael Eakin, of Mechanicsburg, .. Pennsylvania. 8. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to the Columban Fathers, of St. Columban, Nebra~ka. 9. All the rest} re~=idl)e and remainder of my estate, real, per- sonal and mixed and wheresoever situate, I direct shall be paid to John M. Eakin, in trust, nevertheless, to pay so much of the ; income for the maintenance of my aunt, Gertrude Toot, for her life, as my Trustee shall in his sole discretion deem necessary to pro- vide her with a comfortable living. Upon the death of my aunt or in the event she should predecease me, the trust shall cease and determine and the Trustee shall distribute the net residue including all accumulated interest to such qualified charities under the Federal Esta te Tax IJ(lw a s he may de ;;igna te . It is my intent ion that my Trw;t,ee sha1) have :;01c cli;;cretLon in designating said charities and dcd.;c;rrninr; UI(! :llTlfJIJlIL tel 1)(. di :',tribut,ed to each. If, in his sole discretion he deems it appropriate, the distribution may be extended for a period up tel two years following the termi- nation of the tru;,t or the date the First and Final Account of my Executor is confirmed by the Court, wrL:.chever h, later and during ") -,....- ; ~."" ~'''''~.;. r that period the Trustee shall invest and reinvest the undistributed principal of my estate. Under no circumstances can any funds be distributed to any charity wl, teh is di~Jqualifiod for the charitable contribut, ion under th,' Fodera 1 1';:~t,:J to Tax Law. 10. My Trustee shall have sole discretion in the investment of the corpus of my estate and may retain such investments as he elects reservinf;' the riGht to change investments at will, provided however, that nothing shall be done which will disqualify the residue of my estate for the charitable deductions permitted by the Federal Estate Tax Law. 11. I name, constitute and appoint John M. Eakin to be the Executor of this my Last Will and Testament and direct that as Executor he will immediately convey and set aside to the aforementioned trust sufficient assets to provide for the support of my aunt should she survive me. I have hereunto set my hand and seal IN WITNESS WHEREOF , (-~ (,1/1 , 1973. this day of (SEAL) -3- ~ . ..: 1^'''>'Cl~' ...'.._......'i. ,~" fJ,(tJiiI'+, O.._.......;."..A__.~._".......~"-'__.....'", .--.""'" ....._.'".,''-,..,"..........''''_...-.___~~,...~,..~.,~,..,h'~''';''''...,...... ,.....~">...~...~>C....',,.... ".,.' FIRST CODICIL TO LAST WILL AND TESTAMENT OF MARIE J. SMITH I, MARIE <T. SJVl]TlI, uf the Town;;hip of Lower Allen, Count.y of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this the First Codicil to my Last Will and Testament dated May 21, 1973. 1. I revoke tg,e bequest contained in Paragraph 6 of my Will in the amount of One Thousand ($1,000.00) Dollars to Warren Wilson. 2. I amend Paragraph 9 of said Will in which distribution of the net residue of my estate to charities desienated by my Executor is directed to be made within two years following the termination of the trust or the date on whi.ch the First and Final Account is confirmed; I hereby direct my Executor, following the termination of the trust or the date the First and Final Account is confirmed by the Court, whichever is \ater, to hold the balance for distri- bution in trust ~;ubject to thc:! f ]lowin[\ prnvL3ion:",: (a) The net re~:;iduc, ;iha]l b(; d:i:;trjbut(~d to :;llch qualified charities under the Federal E~~tate Tax law as he may designate over a period of ten years re- serv~ng to the trustee the right to determine the proportionate share of said residue together with income accumulated thereon which shall be paid to said charities in each year. (b) My trustee is authorized to accept and hold in kind any asset of my estate and shall have the right to distribute such asset ln kind to a designated charity if in his sole discretion he deems it -1- , t~iY~h f " "-'~ , I'"'~''' ~j;)Io;.." advisable to do so. (c) My trustee shall have full power to convert assets to cash at any time and to change investments when in his sole di~,;cretion lt is in the best interest of my estate to do .so. (d) My trustee shall be compensated at the usual rate as trustees and in addition, any expenses incident to determining appropriate beneficiaries shall be paid from th~ residue of said estate. (e) Nothing to the contrary withstanding, I direct my trustee to file the Final Account of his admini- stration of said trust within ten years from the date the assets are distributed to him following the termina- tion of the trust in favor of Gertrude Toot or from the date of the confirmation of the First and Final Account of the Executor, whichever is later. (f) In the event the trustee dies or is unable to perform the duties of the trustee for any reason, I direct that John Michael Eakin shall serve as trustee in his place and stead and shall have all the rights as trustee under ihis Will. 3. All prov1~3ion;3 of my ::,a ld Will not amended by this Codicil. shall remain in full force and effect. IN WITNES;-) WUf-;l1EUF, 1 ha ve hereunt~o ~3et my hand and ~3ea 1 this \ "I) )~/~:..-._, 197 j~ )'J,,'/I .-~, - /) day .f> U.l , 'J / '( ,--,) ...f) II Marie Jj Smith (SEAL) -2- F I"",.""." ...~." 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