HomeMy WebLinkAbout05-19-06
REV-1500 EX (6-00)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
FILE NUMBER
21 _ 05
0203
COUNTY CODE
YEAR
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I-
Z Hall, Helen R. 203-01-1112
W DATE OF DEATH (MM-DD. YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
C
W 02/17/05 08/15/1918 REGISTER OF WILLS
()
W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
C
w [Xl 1. Original Return D 2. Supplemental Return D 3. Remairder Return (date of death prior to 12-13-82)
!--,
~~(/) D 4. Limited Estate D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
UO::~
wa.u [Xl D
IOO 6. Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes
uO::...J
a.[IJ
a. D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date of death between 12-31-91 and 101-95) D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
<l:
J- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
z NAME COMPLETE MAILING ADDRESS
w
0 Laura E. Ste!rossi, Esauire One Logan Square
z
0 FIRM NAMER APPlicablt
a. Philadelphia, PA 19103
(I) Blank orne LP
w
0::
0:: TELEPHONE NUMBER
0 215-569-5659
u
1. Real Estate (Schedule A) (1) None OFFICIAL USE ONLY
2. Stocks and Bonds (Schedule B) (2) 1,520.86 ,
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None ,
!
None ,
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 136,634.18 )
Z (Schedule E) :
0 6. Jointly Owned Property (Schedule F) (6) None ,
!d: D Separate Billing Requested
...I 7. Inter. Vivos Transfers & Miscellaneous Non-Probate Property (7) 1,397,712.10
:J .1
,
I- (Schedule G or L)
c: 8. Total Gross Assets (total Lines 1 - 7) (8) 1,535,867.14
<(
() 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 28,630.54
w
a: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 4,891.35
11. Total Deductions (total Lines 9 & 10) (11) 33,521.89
12. Net Value of Estate (Line 8 minus Line 11) (12) 1,502,345.25
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) None
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,502,345.25
SEE INSTRUCTIONS FOR APPLICABLE RATES
Z
0 15. Amount of Line 14 taxable at the spousal tax
~ rate, or transfers under Sec. 9116 (a)(1.2) X.O_ (15) 0.00
~ 16. Amount of Line 14 taxable at lineal rate 1,502,345.25 X.O 45 (16) 67,605.54
:J
a. 17. Amount of Line 14 taxable at sibling rate X .12 (17) 0.00
:E
0 18. Amount of Line 14 taxable at collateral rate X .15 (18) 0.00
(J
E 19. Tax Due (19) 67,605.54
20. IX] I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I
STF PA42021 F.l
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
('
"-./
Decedent's Complete Address:
STREET ADDRESS 222 M . he' 1
eSSIa Irc e
CITY M h . b I STATEPA T ZIP 17055
ec amcs urg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
64.339.00
3.380.28
Total Credits (A + B + C) (2)
67,605.54
67,719.28
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + 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)
0.00
113.74
0.00
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
PLEASE ANSWER THE FOLLOVVlNG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; ........................................ D
b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . . . . .. D
c. retain a reversionary interest; or ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
d. receive the promise for life of either payments, benefits or care? ............................... D
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . .. IX]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IX] D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this retum, 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 personal representative is based on all infonmation of which preparer has any knowledge.
SIGNArz: ~~~OR FILING RETURN
ADDRESS
1114 Wooded Way Drive, Media, Pennsylvania 19063
SIGNAT~eSER OTHER T~AN REPRESENTATIVE
ADDRESS
c/o Blank Rome L
No
[Xl
[Xl
[Xl
[Xl
[Xl
D
DATE
..M 'ay /3) 206b
, One Logan Square, Philadelphia, Pennsylvania 19103
DATE
/3 2.tJOfo
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 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 the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even
if the surviving spouse is the only beneficiary.
F or dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive
parent, or a stepparent of the child is 0% [72 P.S. 99116(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%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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.
SIT PA42021 F.2
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
November 29,2005
Telephone
(717) 787-3930
FAX (717) 772-0412
Blank Rome LLP
Counselors at Law
One Logan Square
18th & Cherry Streets
Philadelphia, Pa. 19103-6998
Re: Estate of HELEN R. HALL
File Number 2105-0203
Dear Sir or Madam:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 05-17-2006. Because Section
2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension( s)
will be granted that would exceed the maximum time permitted.
(1:::~ ·
Claudia Maffei, Supervisor
Document Processing Unit
Inheritance Tax Division
EXHIBIT B
REV-1503 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1.
17.0710 Shares oflTT Industries, Inc. Stock, Cusip 450911102
VALUE AT DATE
OF DEATH
1,520.86
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1,520.86
STF PA42021FA
EXHIBIT E
REV-150B EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Refund of acquisition fee - refund due for apartment occupied by Decedent
at 884 Oak Oval, Messiah Village (per attached refund letter)
VALUE AT DATE
OF DEATH
121,558.75
2
Personal Effects (estimated)
400.00
3
PNC Bank Non-Interest Checking Acct #5004487082 (see attached for DOD value)
7.09
4
PNC Bank Interest Check Acct #5140025886 (see attached for DOD value)
11,035.90
Accrued interest on item 4 to date of death
0.67
5
Refund - Medco (prescription refund)
105.86
6
Refund - Nationwide Insurance
78.00
7
Refund - Long Term Care Insurance
124.54
8
Refund - ADP (Medical Insurance)
378.37
9
New York Department of Revenue - Refund for 2004 Tax Return
2,945.00
TOTAL (Also enter on line 6, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
136,634.18
STF PA42021 F.9
;.. Messiah
~~I~LA..GE
Continuing Care Retirement Services - Founded 1896
"
.......
December 7, 2004
Mr. Ned Hall
1114 Wooded Way Dr.
Media, P A 19063
Dear Mr. Hall:
I am writing to you concerning the refund due for the apartment occupied by Helen Hall at 884
Oak Oval, Messiah Village.
The acquisition fee paid for the unit in June 2002 was $156,850.00. The agreement was
terminated December 3,2004. Seventy-five percent of the acquisition fee was amortized over
thirty months leaving a refund in the amount of $121 ,558.75 (see enclosed amortization
schedule ).
The payment of the refund will take place in six months or after the unit is acquired by another
resident, whichever comes first.
If you have any questions regarding the refund, please call me at (717) 790-8220.
Sincerely,
, nl L0IUlilm(IQ[(:;.{l V3J Ow It
MIchele Maghch BroQ'n
Manager of Financial Operations
Encl.
Attachment to Schedule E, Item U 1
100 Mt. Allen Drive. Mechanicsburg, PA 17055-6100
(717) 697-4666 . Fax (717) 790-8200 . \y\vw.messiahvillage.org
1]~h.n~.n:~n- T :fn
884 Tuscarora
r\1ESSIAH VILLAGE
Acquisition
Fee:
Refund Schedule for Helen Hall
$156,850.00
Month Occupied.
Jun-02
Percent Amount
Month Refunded Refunded
1 Jun.02 99.25% $155,673.63
2 Jul.02 98.50% $154,497.25
3 Aug.02 97.75% $153.320.88
4 Sep.02 97.00% $152,144.50
5 Oct.02 96.25% $150,968.13
6 Nov.02 95.50% $149.791.75
7 Dee.02 94.75% $148,615.38
8 Jan.03 94.00o/~ $147,439.00
9 Feb.03 93.25% $146,262.63
10 Mar.03 92.50-% $145,086.25
11 Apr.03 91.75% $143,909.88
12 May.03 91.00-o/~ $142,733.50
13 Jun.03 90.25% $141,557.13
14 Jul.03 89.50% $140,380.75
15 Aug.03 88.75% $139,204.38
16 Sep.03 88.00% $138,028.00
17 Oct .03 87.25% $136,851.63
18 Nav.03 86.50% $135,675.25
19 Dee-03 85.75% $134,498.88
20 Jan-04 85.00% $133,322.50
21 Feb.04 84.25% $132,146.13
22 Mar.04 83.50% $130,969.75
23 Apr-04 82.75% $129,793.38
24 May.04 82.00% $128,617.00
25 Jun-04 81.25% $127,440.63
26 Jul-04 80.50% $126,264.25
27 Aug.04 79.75% $125,087.88
28 Sep.04 79.00% $123,911.50
29 Oct.04 78.25% $122.735.13
30 Nov.04 77.50% $121,558.75
31 Dee.04 76.75% $120,382.38
32 Jan.05 76.00% $119,206.00
33 Feb-05 75.25-% $118,029.63
34 Mar.05 74.50% $116,853.25
r---- 73.75% $115,676.88
35 Apr.05
36 May.05 73.00% $114,500.50
37 Jun.05 72.25% $113,324.13
38 Jul.05 71.50% $112,147.75
39 Aug.05 70.75% $110,971.38
40 Sep.05 70.00% $109,795.00
41 Oct-05 69.25% $108,618.63
42 Nav-05 68.50% $107,442.25
43 Dee.05 67.75% $106,265.88
44 Jan-06 67.00% $105,089.50
45 Feb-06 66.25% $103.913.13
46 Mar.06 65.50% $102,736.75
47 Apr.06 64.75% $101,560.38
48 May-06 64.00% $100,384.00
49 Jun.06 63.25% $99,207.63
50 Jul.06 62.50% $98,031.25
Attachment to Schedule E,Item # 1
Percent Amount
Month Refunded Refunded
51 Aug-06 61.75% $96,854.88
52 Sep.06 61.00% $95,678.50
53 Oet.06 60.25% $94,502.13
54 Nav-06 59.50% $93,325.75
55 Dee.06 58.75% $92,149.38
56 Jan-07 58.00% $90,973.00
57 Feb-07 57.25% $89,796.63
58 Mar-07 56.50% $88,620.25
59 Apr.07 55.75% $87,443.88
60 May-07 55.00% $86.267.50
61 Jun-07 54.25% $85,091.13
62 Jul-07 53.50% $83,914.75
63 Aug-07 52.75% $82,738.38
64 Sep-07 52.00% $81,562.00
65 Oct-07 51.25% $80,385.63
66 Nov-07 50.50% $79,209.25
67 Dee-07 49.75% $78,032.88
68 Jan-08 49.00% $76,856.50
69 Feb-08 48.25% $75,680.13
70 Mar.08 47.50% $74,503.75
71 Apr.08 46.75% $73,327.38
72 May-08 46.00% $72,151.00
73 Jun.08 45.25% $70.974.63
74 Jul-08 44.50% $69,798.25
75 Aug-08 43.75% $68,621.88
76 Sep-08 43.00% $67,445.50
77 Oct.08 42.25% $66,269.13
78 Nav.08 41. 50% $65,092.75
79 Dee-08 40.75% $63,916.38
80 Jan.09 40.00% $62,740.00
81 Feb-09 39.25% $61,563.63
82 Mar.09 38.50% $60,387.25
83 Apr.09 37.75% $59,210.88
84 May-09 37.00% $58,034.50
85 Jun.09 36.25% $56,858.13
86 Jul.09 35.50% $55,681.75
87 Aug-09 34.75% $54,505.38
88 Sep.09 34.00% $53,329.00
89 Oct.09 33.25% $52,152.63
90 Nav-09 32.50% $50.976.25
91 Oee-09 31.75% $49,799.88
92 Jan.l0 31.00% $48,623.50
93 Feb-10 30.25% $47,447.13
94 Mar.10 29.50% $46,270.75
95 Apr-10 28.75% $45,094.38
96 May.l0 28.00% $43,918.00
97 Jun.l0 27.25% $42,741.63
98 Jul-l0 26.50% $41,565.25
99 Aug-l0 25.75% $40,388.88
100 Sep.lO 25.00% $39,212.50
l\'lESSIAH VILLAGE
Reservation Agreement
Independent Living Unit
THIS AGREEMENT represents the written understanding between Messiah Village
("Village") and Helen R. Hall ("Reserver"), whether singular or plural, dated this 8th day of
March,2002
The parties agree as follows:
1. Reserver has selected an independent living unit of Village and agrees to pay
$1,500 to reserve the following unit:
~Clearfield Unit Number: 884 StreeUBuilding Name: Tuscarora
2. Village agrees to provide Reserver a right of occupancy in the above mentioned
residential unit upon signing of a Residence Agreement and full payment of the
Acquisition Fee.
3. Reserver agrees to pay the Acquisition Fee of$156,500 in the following manner:
$1,500 deposit to reserve the unit, and,$155,000 prior to the occupancy date*.
4. Occupancy date is 06/08/02 unless unit is ready for occupancy sooner and Reserver
wants to occupy the unit sooner.
5. Reserver may terminate this Agreement for any reason whatsoever by giving written
notice to Village. The paid portion of the Acquisition Fee, less the $1,500 deposit, will
be refunded without interest within a period of sixty (60) days from the date of
termination.
6. Acquisition fee does include the following amortized additions/credits* :
All appliances included
7. Upon signing a Residence Agreement, this Reservation Agreement is null and void.
*Should any other applicable credits or additional items be determined before
settlement, a revised Reservation Agreement may be executed.
..,
I
MESSIAH VILLAGE
Resident:~~ ~~l\. ~. ~~~
/
;
e,
B?r:~L
, /
Resident:
Date:J/J/?'2
~I 1, 12,::eOO
Attachment to Schedule E, Item # 1
J
~ PNCBAN<
April 5, :W05
Edwin F. Hall
I I 14 Wooded Way Drive
Media, PA 19063
RE: Estate of Helen R. Hall, deceased
SSN: 203-0]-1]]2
000: 2/17/2005
Dear Mr. Hali:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Accounts
Account #5004487082
Established 09/09/2004
HELEN R HALL
000 balance: $7.09 (non-interest bearing)
Account #5]40025886
Established 06/0] 11964
HELEN R HALL
000 balance: $1 ],035.90 + $.61 accrued interest
Interest Paid 1/1/2005 - 2/] 7/2005 - $.67
Please note that this office only provides date of death balances for deposit accounts
(lRAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
(PcL,~h1}~1ZL LL~
Rachelle Wells
1-800-762-1775
P7-PFSC-04-F
500 first Ave.
Pittsburgh PA 15219
Member FDIC
Attachment to Schedule E, Items # 3 & 4
EXHIBIT G
REV.1510 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Helen R. Hall
ALE NUMBER
21-05-0203
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
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THBR RElATIONSHIP TO DECEDENT AND THE DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER. ATIACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABLEj
1- American Express Fixed Annuity - Beneficiaries are Decedent's 278,518.90 100 278,518.90
children, Edwin F. Hall and Linda Blacksmith, in equal shares
2. American Express Acct #0000314728718021 - Beneficiaries are
Decedent's children, Edwin F. Hall and Linda Blacksmith, in equal
shares, Transfer on Death account consisting of the following assets:
1,732.673 Shares Calvert Short Duration Income - A 27,930.69 100 27,930.69
Cusip 13161T104
1,715.899 Shares Columbia Acorn USA - A 42,314.07 100 42,314.07
Cusip 197199508
532.982 Shares Columbia Acorn Select - A 10,632.99 100 10,632.99
Cusip 197199888
3064 Shares Eaton Vance Income Fund Boston - A 20,130.48 100 20,130.48
Cusip 277907101
2843.518 Shares Fidelity Advisor Diversified Intl- T 53,315.96 100 53,315.96
Cusip 315920694
101 Shares Ishares S&P Midcap 400 Index 13,455.73 100 13,455.73
Cusip 464287507
863.426 Shares MFS Value - A 20,135.09 100 20,135.09
Cusip 552983801
4070 Shares Oppenheimer IntI Bond - A 24,138.85 100 24,138.85
Cusip 68380T103
3453.054 Shares Van Kampen Comstock - A 63,294.48 100 63,294.48
Cusip 9211D103
3934.741 Shares Van Kampen High Yield Muni - A 42,534.55 100 42,534.55
Cusip 92113R101
American Express Insured Money Market 5,899.79 100 5,899.79
Totals from continuation pages 795,410.
TOTAL (Also enter on line 7, Recapitulation) $ 1,397,712.
52
10
(If more space is needed, insert additional sheets of the same size)
STF PA42021 F.ll
REV-1510 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
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
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAl. ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
3. American Express IRA Acct # 0000314731019021 -
Beneficiaries are Decedent's children, Edwin F. Hall and Linda
Blacksmith, in equal shares, account consisting of the following:
3880.189 Shares Calvert Short Duration Income - A 62,548.65 100 62,548.65
Cusip 13161T104
789.577 Shares Columbia Acorn USA - A 19,470.97 100 19,470.97
Cusip 197199508
664.488 Shares Columbia Acorn Select - A 13,256.54 100 13,256.54
Cusip 197199888
2540.416 Shares Columbia High Yield - A 22,381.06 100 22,381.06
Cusip 197708209
2959.184 Shares Evergreen Core Bond - A 31,692.86 100 31,692.86
Cusip 299909614
1650.981 Shares Fidelity Advisor Floating Rate - T 16,509.81 100 16,509.81
Cusip 315807586
820.210 Shares Fidelity Advisor Diversified IntI - T 15,378.94 100 15,378.94
Cusip 315920694
2757.353 Shares Fidelity Advisor Inflation Protected Bond - T 31 ,461.40 100 31,461.40
Cusip 316146828
107 Shares Ishares S&P Midcap 400 Index 14,255.08 100 14,255.08
Cusip 464287507
1040.892 Shares Oppenheimer Intl Bond - A 6,172.49 100 6,172.49
Cusip 68380T103
2127.258 Shares Van Kampen Comstock - A 38,992.64 100 38,992.64
Cusip 9211D103
630.452 Shares Van Kampen Global Franchise - A 14,349.09 100 14,349.09
Cusip 921133344
American Express Insured Money Market 5,062.51 100 5,062.51
TOTAl (Also enter on line 7, Recapitulation) $ 291 532.04
(If more space is needed, insert additional sheets of the same size)
STFPA42021 F.ll
REV-1510 EX + (1-97) (i)
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
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
ITEM INCLUDE THE ~E OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDEm AND THE DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER. ATTAOi A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
4. Decedent was the lifetime income beneficiary of the
Credit By-Pass Trust under Article IV of the Will of
Decedent's spouse E. Francis Hall, a copy of which
is attached. An election to tax under Section 9113 on
Rev-1500, Inheritance Tax Return for E. Francis
Hall was not made. The remainder beneficiaries of
the Trust are Edwin F. Hall and Linda Blacksmith,
the children of E. Franncis Hall and Decedent, in
equal shares. At the time of Decedent's death, the
Trust consisted of the following assets:
1189.399 Shares of Columbia Acorn Select - A 23,728.51 100 23,728.51
Cusip 197199888
8429.864 Shares of Columbia High Yield Municipal - A 95,763.25 100 95,763.25
Accrued Dividend 228.09 100 228.09
Cusip 19765P158
701.993 Shares of Dreyfus Premier Core Value - A 21,333.57 100 21,333.57
Cusip 261980502
1986.563 Shares of Franklin Mutual Qualified - A 38,479.72 100 38,479.72
Cusip 628380800
573.34 Shares of Oppenheimer Global - A 34,056.40 100 34,056.40
Cusip 683924104
3153.307 Shares of RiverSource New Dimensions Fund 74,607.24 100 74,607.24
2945.737 Shares of RiverSource Small Cap Equity Fund - A 17 ,291.48 100 17,291.48
1215.196 Shares of Strong Small Cap Value 35,787.52 100 35,787.52
4000.123 Shares of Strong Government Security 42,961.32 100 42,961.32
Accrued Dividend 80.65 100 80.65
8934.741 Shares of Van Kampen High Yield Municipal - A 96,584.55 100 96,584.55
Accrued Di vidend 275.04 100 275.04
Cash 22,701.14 100 22,701.14
TOTAL (Also enter on line 7, Recapitulation) $ 503,878.48
(If more space is needed, insert additional sheets of the same size)
STF PA42021 F.11
006945-00001/10.4.99/EGMIKL T/126763.1
(g@~W
must lIill nUll wcstumcut
OF
E. FRANCIS HALL
I, E. FRA...~CIS HALL, of the Boroug.l1 of Wormleysburg, 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 or Codicils at any time heretofore made by me.
ARTICLE I
DEBTS
I direct the payment of all my legal debts and the expenses of my last illness and funeral
from my Estate as soon after my death as conveniently may be done.
ARTICLE n
TANGIBLE PERSONAL PROPERTY
I give and bequeath my motor vehicle(s), household and personal effects and other tangible
personalty of like nature (not including cash or securities), together with any existing insurance
thereon, unto my wife, HELEN R. HALL, provided she survives me by thirty (30) days. In the
event that my wife, HELEN R. HALL, is not living on the thirty-first (31st) day following my
death, I give and bequeath the same unto my children who survive me to be divided among them
by my Executor in as nearly equal shares as practical, any item as .to which there is disagreement to
be disposed of as part of the residue of my estate.
Attachment to Schedule G, Item # 4
00694:rG0001/10A.99/EGMIKL T/126763.1
ARTICLE III
MARITAL DEDUCTION BEQUEST
If my wife, HELEN R. HALL, survives me (and I direct that for purposes of this Article
of my Will she shall be deemed to have survived me unless it appears unmistakably that she
predeceased me), and if the federal estate tax due because of my death will be reduced by
making this gift for her benefit, I give, devise and bequeath unto my wife, HELEN R. HALL,
the least amount (based upon values as finally determined for federal estate tax purposes) as shall
be needed for the federal estate tax unlirpited marital deduction to reduce the federal estate tax to
the lowest possible figure after full use of all other deductions and credits allowable in
calculation the federal estate tax. However, the state death tax credit shall only be taken into
account to the extent that it does not increase the amount of tax payable to any state.
Accordingly, I direct that:
A. If the marital deduction, or any other similar benefit, is allowable with respect to
any property, including property held by entireties, which my wife, HELEN R.
HALL, has received prior to my death or at my death will receive otherwise than
pursuant to this Article III, the value of such property shall be taken into
consideration in calculating the size of the gift under this Article III.
B. No property ineligible for the marital deduction, or any similar benefits, shall be
distributed to this gift for my wife, HELEN R. HALL, pursuant to this Article
III.
C. Either cash or investments or both may be allocated to any gift under this Article
III.
D. Any property allocated under this Article III in kind shall be valued at the value
which it is finally included in my gross estate for federal estate tax purposes,
provided that the aggregate market value thereof on the date of allocation (plus
Attachment to Schedule G, Item ~ 4
006945-00001/10.4.99/EGMIKL T/126763.1
the value as finally determined for federal estate tax purposes of all other property
qualifying for the marital deduction) is at least equal to the dollar value of the
marital deduction as finally determined for federal estate tax purposes.
E. If any provision of my Will shall result in depriving my estate of the marital
deduction for federal estate tax purposes, such provision is hereby revoked and
my Will shall be read as if any portion thereof inconsistent with allowances of the
marital deduction for federal estate tax purposes is null and void.
ARTICLE IV
CREDIT BY PASS TRUST
I give, devise and bequeath all the rest, residue and remainder of my estate of whatsoever
nature and wheresoever situate, unto my TRUSTEE hereinafter named, IN TRUST, however to
hold, manage, invest and reinvest the same for the following uses and purposes:
A. To pay the net income therefrom at least as often as quarter-annually unto
my wife, HELEN R. HALL, for and during her lifetime.
B. As ~uch of the principal of this Trust as my Trustee in its sole discretion
may from time to time think advisable for my wife's health, maintenance, and
support to maintain her in the station of life to which she is accustomed at my
death, or during her illness or emergency, shall be either paid to her or else
applied directly for her benefit by my Trustee after faking into account other
assets and sources of income available to her.
3
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T/126763.1
C. Trustee may apply the net income of this Trust for the support of my wife,
HELEN R. HALL, should she by reason of age, illness or any other cause in the
opinion of my Trustee be incapable of disbursing it.
D. Upon the death of my wife, HELEN R. HALL, or at the time of my death
should my wife, HELEN R. HALL, predecease me, I direct my Trustee to
distribute the balance of the principal and undistributed income in equal shares
unto my then-living issue, per stirpes.
ARTICLE V
FURTHER TRUST: BENEFICIARY UNDER 21
Should any person entitled to a share of my estate not have reached the age of twenty-one
(21) years at the time for distribution to him or her, I devise and bequeath the share of each such
person unto my TRUSTEE hereafter named, IN SEPARATE TRUST, to hold, manage, invest
and reinvest the shares so received, and to use and apply the income and principal, or so much
thereof, as in Trustee's discretion, may be necessary or appropriate for such beneficiary's support
and education (including college education, graduate and under graduate and vocational training),
without regard to his or her ability to provide for such support or education or to make payment for
these purposes, without further responsibility, to such beneficiary or to any person taking care of
such beneficiary. Trustee shall distribute one-third (1/3) of the then remaining principal and any
income accumulated thereon unto such beneficiary when such beneficiary shall re,!-ch the age of
twenty-one (21) years and shall thereafter pay the net income therefrom unto him or her. When
such beneficiary attains the age of twenty-five (25) years, Trustee shall distribute one-half of then
. .
remaining principal and any income accumulated thereon and the balance of the principal and any
income accumulated thereon when such beneficiary reaches the age of thirty (30), and the Trust as
to that beneficiary shall terminate. In the event any beneficiary dies before receiving his or her
final distribution hereunder, such beneficiary's trust shall terminate and the balance of principal
and income shall be distributed to his or her personal representative.
4
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T/126763.1
ARTICLE VI
TERlVIINATION OF SMALL TRUSTS
If at any time during the continuance of any Trust created hereunder, the Trustee, in its sole
and absolute discretion, determines that the size of any individual Trust has become so small as to
be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust,
then in such circumstances, the Trustee may, without further authorization, distribute the balance
of the principal and income in such Trust to the beneficiary then-entitled to the income therefrom,
and upon such distribution, the Trustee shall be released from further obligation with respect to that
Trust and shall not be subject to any claim from any person who may have had a future interest in
such Trust had it been continued in Trust.
ARTICLE VII
SPENDTHRIFT PROVISIONS
The interest of the beneficiaries hereunder or the beneficiaries of any Trust created herein
shall not be subject to anticipation or to voluntary or involuntary alienation.
ARTICLE VII1
TAXES
I direct that all death taxes shall be paid from my residuary estate passing under Article N
of this Will or, to the extent determined by my Personal Representative,. by the Trustee from
property (if any) distributed directly to the Trustee. In no event shall the payment thereof (i)
reduce or otherwise affect the amount (if any) distributable under Article ill except to the extent
that property remaining in my gross estate after satisfaction or provision for satisfaction of all debts
and expenses of administration, and all inter vivos and testamentary dispositions (other than under
5
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T /126763.1
Article IV) of property included in such gross estate which do not qualify for the federal estate tax
marital deduction, shall be insufficient to satisfy all death taxes in full and (ii) be made from any
property which is not includible in my estate for the purposes of one or more of such death taxes
and which would be so includible ifused for such payment. For the purposes of this Article, death
taxes shall mean (i) all federal estate taxes and all local, state and foreign, estate, inheritance,
transfer, legacy, succession and similar taxes which by reason of my death may be properly
imposed upon, applicable or payable with respect to any property or interest in property which may
be included as a part of my Estate for the purposes of such taxes.
ARTICLE IX
DISCLAIMER
If any person otherwise entitled to take hereunder (or such person's legal representative)
files a written disclaimer, in whole or in part, with respect to any provision of this Will with my
Executor or Trustee within the period allowed by Section 2518 of the Internal Revenue Code, such
person (i) shall be treated as having predeceased me for purposes of holding or distributing the
disclaimed share, and (ii) shall not participate in any decision to payor apply the income or
principal of the disclaimed share to or for the benefit of any person hereunder, but such person
shall not be treated as having predeceased me for purposes of holding, distributing or participating
in any such decision under any provision to which the disclaimer does not extend.
In the event my wife, HELEN R.. HALL, files a written disclaimer, in whole or in part,
with respect to any property or interest otherwise distributable pursuant to Article II or ill hereof,
such property or interest so disclaimed shall be distributed to my Trustee and shall be held in a
separate.Disclaimer Trust under terms and conditions identical to the Trust Under Article IV as
applied to circ~stances then existing; provided that my said wife, HELEN R. HALL, shall have
no right to withdraw or power to appoint the principal ofthe Disclaimer Trust.
6
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T/126763.1
ARTICLE X
ELECTIONS - OPTIONS
. My Personal Representative shall have full power to exercise, in hers, his or its sole and
absolute discretion, any elections provided by the Internal Revenue Code ("Code"), other statutes
and regulations, state and federal, relating to the administration of my estate and the Trusts herein
created, including but not limited to the following:
A. To join my wife or her personal representative in the filing of a joint income tax
return for period for which such a return may be permitted, without requiring her or
her estate to indemnify my estate against liability for the tax attributable to her
income, and to consent for federal gift purposes to having gifts made by my wife
during my lifetime treated as having been made one-half by my wife and one-half
by me.
B. To make the election in Section 2056(b )(7) of the Code in respect to all qualified
terminable interest property (or any specific portion thereof) includible in my gross
estate to such extent as my Personal Representative shall deem to be in the best
interests of my estate and beneficiaries thereof, and any determination made in
good faith by my Personal Representative to make or not to make such election
shall be binding and conclusive upon each person having any interest in my estate
and shall not be subject to question or exception in any manner or proceeding
whatsoever or by any person whomsoever.
C. To make the' allocation ofthe Generation Skipping Transfer Tax e;<emption allowed
to an individual pursuant to Section 2631(a) of the Code in such manner as my
Personal Representative shall deem to be in the best interests of my estate and
beneficiaries thereof, any determination made in good faith by my Personal
Representative with respect ~o such allocation shall be binding and conclusive upon
7
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T/126763.1
each person havin~ any interest in my estate and shall not be subject to question or
exception in any manner or proceeding whatsoever or by any person whomsoever.
D. To choose the alternate valuation date for federal estate tax purposes, without
regard to whether the size of any marital deduction shall or will be increased or
decreased thereby, without requiring reimbursement.
ARTICLE XI
POWERS - PERSONAL REPRESENTATIVE AND TRUSTEE
My Personal Representative and Trustee shall have the following powers in addition to
those vested in them by law and by other provisions of my Will applicable to all property, whether
principal or income, including property held for minors, exercisable without court approval and
effective until actual distribution of all property:
A. To have full authority to deal with any business interest as freely as I might
in my lifetime.
B. To make distribution in cash or in kind, or partly in cash and partly in kind,
and in such manner as they may determine.
C. To retain any or all of the assets of my estate, real or personal, without
restriction to investments authorized for Pennsylvania fiduciaries, as they deem
proper, without regard to any principle of diversification or risk. .
D. To invest in all forms of property without restriction to investments
authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any
principle of diversification or risk.
8
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGM/KL T/126763.1
E. To sell at public or private sale, to exchange, 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 or conditions as they deem proper.
-
F. To allocate receipts and expenses to principal or income or partly to each as
they from time to time think proper.
G. To borrow from or to sell to my Trustee even though such Trustee may be
my personal representative.
H. To compromise any claim or controversy.
1. To carry any property in the name of a nominee, including a clearing
corporation or depository or in book entry form or umegistered or in such other
form as will pass by delivery;
J. To vote shares of stock, in person or by proxy, in favor of or against
management and shareholder proposals and to join in or dissent from and oppose
the reorganization, recapitalization, consolidation, merger, liquidation, or sale of
corporations or properties;
K. To employ accountants, agents, attorneys, brokers, employees, investment
counselors and other representatives (any of whom may but need not be a person,
association or corporation acting as, or affiliated with a Fiduciary at the particular
. .
time) to perform any act of administration (whether or not discretionary), to act
without independent investigation upon their recommendations and to determine
and pay their compensation and expenses out of the Trust estate;
9
Attachment to Schedule G, Item # 4
006945-00001/1 0.4.99/EGMIKL T/126763.1
L. To distribute, without the necessity of filing a judicial accounting or
obtaining judicial approval, the whole or any part of the Trust estate upon the
receipt and release of the beneficiary entitled to receive such distribution, in
which event my Fiduciaries shall be relieved of all further liability with respect to
the property so distributed with like effect as if such distribution had been made
pursuant to an order of court;
M. To permit any beneficiary to occupy any real property forming part of the
Trust estate without rent or upon such other terms and conditions as the Trustee or
my Executor shall determine.
ARTICLE XII
TRUSTEE
I name, constitute and appoint PNC BANK, N.A., Camp Hill, Pennsylvania and my son,
EDWIN F. HALL, II, Co-Trustees of any Trust created by me in this my Last Will. If my son,
EDWIN F. HALL, II, fails to qualify or ceases to so act, I direct that no individual need be named
as successor Co-Trustee.
ARTICLE XIII
PERSONAL REPRESENTATIVE
I name, constitute and appoint my wife, HELEN R HALL, Executrix of this my last Will
and Testament. If my wife, HELEN R HALL, fails to qualify or ceases to so act, '1 name,
constitute and appoint my son, EDWIN F. HALL, II, Alternate Executor to .complete the
administration of my Estate, and if my son, EDWIN F. HALL, II, fails to qualify for ceases to so
act, I name, constitute and appoint PNC BANK, N.A., Alternate Executor to complete the
administration of my Estate. No fiduciary acting hereunder shall be required to post bond or enter
security in any jurisdiction for the faithful performance of the duties required therein, but if a bond
is nevertheless required, it shall be without surety. If ancillary administration is necessary in any
10
Attachment to Schedule G, Item # 4
006945-00001/10.4.99/EGMIKL T/126763.1
other state, I authorize my Executrix, or successor, to so act in such state without the necessity of
posting bond.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will
and Testament, thisS~y of~~,-; 1999.
,"".;)) c_ 'F'R~N<' \''::::, -~~\\
E. FRANCIS HALL
(SEAL)
Signed, sealed, published and declared by the above-named Testator, as and for his Last
Will and Testament, in the presence of us, who at his request, in his presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
i) \ c:: ~,'''' ~ oJ.~ \...-. \'() ~ ~ (l.. ,
Witness
I ~ \ r<"\ '\ (.,"""-~~~~ \ ':::J. c. ~~.s. ~ ~ \.\
Witness
11
Attachment-to Schedule G, Item # 4
006945-00001/10A.99fEGMIKL Tf126763.1
ACKNO\VLEDGl\1ENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
We, E. FRANCIS HALL,~"-.:l." ~ \.- , <"'C'>'\~~ ~and j"{',~,,~~....\ '0.. <:..,~~..~
the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his Last Will and that he had signed willingly and that he
executed it as his free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the
best of hislher knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
"\-::,\ e:.. ~~~c...... ~ ~\.\
E. FRANCIS HALL
\':::, \ c.~rt'\~ ...'\ ~ <:....... .. ~'\'<..Q ~
Witness
\':> \ ("\'"\:;:,<::::...~~<:!... \ ~ C~~~\~ '\
Witness
Subscribed, sworn to and acknowledged before me by E. FRANCIS HALL, Testator, and
e:.~N\~-...J~ "-. J"0,~~Q.~ and !'f'\,\,.~~~\ ~. ~~~~8::,.\~\1
witnesses, this .:s....~day 6f~~~, ,1999.
\~\ ~;''C)~..Jc ~~ ~,\~
Notary Public
12
Arr~rnmpnr rn Srhedule G. Item # 4
EXHIBIT H
REV-1511 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
2
3
4
5
FUNERAL EXPENSES:
Myers Funeral Home - Funeral Services
Kenyan Memorials - Headstone placement
Reimburse E. Hall for payment of organist
Fairview Cemetery
Presbyterian Catering - funeral catering
9,623.00
85.00
200.00
250.00
288.88
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 Zip
Year(s) Commission Paid:
2. Attorney Fees Blank Rome LLP - Estimated 15,000.00
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 Register of Wills 830.00
5. Accountant's Fees Estimated 2,000.00
6. Tax Return Preparer's Fees
7. William J. Mansfield, Inc. Legal Advertising 324.16
8. Short Certificates (4) 16.00
9. American Express - Wire Transfer Fee 13.50
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
28.630.54
STFPA42021F.12
EXIlIBlrr 1
REV-1512 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Verizon - Balance due
10.49
15.79
2.
Pennsylvania Gastroenterology - Balance due
3.
Internists of Central Pennsylvania - Balance due
40.88
4.
Moffit Heart & Vascular - Balance due
4.15
5.
United States Treasury - 2004 Federal Income Tax Due
816.00
6.
Messiah Village - Balance due for last home care bill
7.
Internists of Central Pennsylvania - Balance due
2,711.68
21.06
8.
New York State Department of Taxation and Finance
Interest due on 2001 tax bill
1,238.45
9.
Cap Area Health Associates - Balance due
32.85
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
4,891.35
STFPA42021F.13
EXIlIBI'T K
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Helen R. Hall
FILE NUMBER
21-05-0203
RELATIONSHIP TO DECEDENT
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
See Schedule Attached
1.
AMOUNT OR SHARE
OF ESTATE
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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
STF PA42021 F.14
0.00
Estate of: Helen R. Hall, Deceased
Soc Sec#: 203-01-1112
Date of Death: 2/17/2005
SCHEDULE J
BENEFICIARIES
NUMBER NAME AND RELATIONSHIP AMOUNT OR SHARE
ADDRESS OF TO DECEDENT OF ESTATE
PERSON(S)
RECEIVING
PROPERTY
I. TAXABLE
DISTRIBUTIONS
1. Edwin F. Hall, II Son 1/2 of Personal Property
1114 Wooded Way Drive 1/2 of Residuary Estate
Media, P A 19063 1/2 of property on Schedule G
2. Linda Blacksmith Daughter 1/2 of Personal Property
2900 Wilmington Road 1/2 of Residuary Estate
Apt. 1 1/2 of property on Schedule G
New Castle, PA 16105
116487.00925/21490912v.l
O_RI(;'n~]:~'r Y1\7r:;r, "?_v ~
-"_.. '. <.;.. l..i, "~.dl", >;, P01 ,,-,... ,.. .
--~ !to... t..(....... ._\.\~ j.Vl~-~ ~ 'n'?"rr:'\1tr....}" ).
l\r).~Ll..~~~~/~~;-)!"~ 1 & !vIC{:ii.{JLEv T T D
WILL .....l..;.~.uu.i:!. .a,~
OF
HELEN R. HALL
I, HELEN R. HALL, declare this to be my last Will and revoke all
prior Wills and Codicils.
ARTICLE 1.
EXPENSES OF LAST ILLNESS
AND FUNERAL
I direct the payment of the expenses of my last illness and
funeral.
ARTICLE II.
GIFT OF HOUSEHOLD AND
PERSONAL EFFECTS
Clause 1. Gift to Children. I give my
automobiles, household and personal effects, and other tangible personal
property of like nature, together with all property and casualty insurance
thereon and claims with regard thereto, in substantially equal shares to my
children, EDWIN F. HALL, II and LINDA H. BLACKSMITH, who survive
me; provided, however, that if a child does not survive me, but is survived by
issue who survive me, such child's share shall be distributed to his or her issue
who survive me, per stirpes. Any distribution shall be made in such manner as
the beneficiaries shall agree, or, if the beneficiaries shall be unable to agree on
such distribution, as my Personal Representatives in their discretion shall
determine.
Clause 2. Includable Property. Household and
personal effects, and other tangible personal property of like nature, shall not
include cash or securities, and if there is any doubt or dispute as to which items
of personal property are disposed of by this Article, I give my Personal
Representatives discretion to determine the property included herein.
Clause 3. Gift to Minor. If a beneficiary is a
minor, my Personal Representatives shall represent the minor for purposes of
determining the distribution to which the minor is entitled pursuant to this
Article. Any property to which a minor becomes entitled may, in the discretion
.r\~~
of my Personal Representatives, be delivered, or be sold and the proceeds
delivered, without bond, to the minor or to an individual acting on behalf of the
minor, as my Personal Representatives in their discretion select and a receipt by
the minor or such individual, as the case may be, shall be a complete release of
such Personal Representatives.
ARTICLE III.
PROVISION FOR TAXES
Clause 1. All estate, legacy, inheritance,
succession, transfer and other death taxes, including any interest or penalties,
payable because of my death with respect to property included in my gross
estate for tax purposes and passing under this Will (collectively, "Taxes"), shall
be paid from my estate as if such Taxes were administration expenses.
Clause 2. Nothing herein shall be construed to
limit the right of my Personal Representatives to recover Taxes payable as a
result of my death with respect to property included in my gross estate for tax
purposes and not passing under this Will.
Clause 3. Property distributed pursuant to the
exercise of any power of appointment shall not be considered as passing under
this Will unless such property is distributed to my estate.
ARTICLE IV.
DISPOSITION OF RESIDUE OF
OF ESTATE
Clause 1. Subject to the foregoing, I give all the
rest, residue and remainder of my estate, real and personal, in equal shares to
my children, EDWIN F. HALL, II and LINDA H. BLACKSMITH, who survive
me; provided, however, that if a child does not survive me, but is survived by
issue who survive me, such child's share shall be distributed to his or her issue
who survive me, per stirpes.
Clause 2. Upon my death if there be no issue of
mine who survive me, distribution shall be to the persons who would be entitled
to inherit the same from me in accordance with the laws of the State of
Pennsylvania then in force, as if I had died intestate, owning said property and a
domiciliary of such State.
~
~
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ARTICLE V.
PROTECTIVE PROVISION
No interest under this Will, whether in income or principal,
shall be subject to anticipation, assignment, pledge, sale or transfer in any
manner. No beneficiary shall anticipate, encumber or charge such interest, nor
shall any such interest, while in the possession of my Personal Representatives,
be liable for or subject to the debts, contracts, obligations, liabilities or torts of
any beneficiary.
ARTICLE VI.
DISABILITY OF BENEFICIARY
Clause 1. My Personal Representatives in their
discretion may determine that a beneficiary hereunder is physically or mentally
incapable of properly using any property or income to which such individual is
entitled.
Clause 2. If any beneficiary hereunder is under
the age of Twenty-one (21) years, or pursuant to Clause 1 hereof has been
determined to be incapacitated, my Personal Representatives, during said
incapacity, or until such beneficiary attains the age of Twenty-one (21) years, as
the case may be, shall hold any property or income to which such individual is
entitled, IN TRUST, for such individual and may apply without the intervention
of a guardian all or part of the income and/or principal thereof as in their
opinion is necessary for the support, education and maintenance of such
individual. The receipts from persons selected by my Personal Representatives
to receive and disburse such principal or income shall fully discharge my
Personal Representatives with regard thereto.
ARTICLE VII.
SURVIVAL PROVISION
If any beneficiary under this Will shall fail to survive me
by a period of at least Sixty (60) days, such beneficiary shall be deemed to have
predeceased me.
ARTICLE VIII.
POWERS OF PERSONAL
REPRESENTATIVES
Subject to any specific direction in this Will and in
addition to the powers vested in them by law and other provisions of my Will,
all Personal Representatives serving hereunder at any time in administering my
estate shall have the following powers, exercisable in their discretion without
court approval and effective until actual distribution of all property:
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~~~
Clause 1. Property Retention, Investments and
Loans. To retain any or all property; to invest in all types of investments
permissible by law, including but not limited to stock in closely held
corporations and/or Subchapter "S" corporations, limited and general
partnership interests, joint ventures, limited liability companies and other
business entities; and to make loans to any person, including any Personal
Representative or beneficiary.
Clause 2. Use of Nominee. To hold shares of
stock or other securities in nominee registration form, including that of a
clearing corporation or depository, or in book entry form or unregistered or in
such other form as will pass by delivery.
Clause 3. Disposition of Property. With regard
to any property and for such prices and upon such terms as they determine: to
exchange or sell at public or private sale; to lease for any period of time, even
though the term may extend beyond the conclusion of the administration of my
estate; and to give options for any such sales, exchanges or leases.
Clause 4. Borrow Money and Pledge Property.
To borrow money from any person, including any Personal Representative, and
in connection therewith, to mortgage or pledge any property.
Clause 5. Compromise Claims and Make
Disclaimers. To compromise any claim or controversy and to make and file
disclaimers for me or my estate without Court authorization.
Clause 6. Abandonment of Property. To abandon
any property for any reason they deem proper.
Clause 7. Distribution. To distribute property,
including income or principal, in cash and/or in kind and to allocate specific
assets among the beneficiaries in such proportions as my Personal
Representatives think best.
Clause 8. Employment of Others. To engage
attorneys, accountants, custodians, investment counsel and other persons as
they deem advisable in the administration of my estate, and to make payment
therefor as they determine.
.~~~
-4-
Clause 9. Apportionments. Notwithstanding
that the size of the gift or interest passing to any beneficiary or trust may be
affected, to allocate receipts, income, administration and other expenses and
disbursements, to principal or income, or partly to each, as my Personal
Representatives, at any time and from time to time, in their discretion may
determine, or otherwise in accord with applicable law, and this power to
allocate shall include, but not be limited to, stock, extraordinary and liquidating
dividends, premiums and discounts on investments, compensation for
professional and other personal services, and gain or loss on disposition of
assets.
Clause 10. Elections Relating to Taxes.
Notwithstanding that additional tax burdens may result, or that the size of the
gift or interest passing to any beneficiary or trust may be affected by increased
taxes payable as a result of the exercise or nonexercise of any of the following
powers:
(a) To consent to, or to affirmatively
refuse to consent to, the election by any corporation of taxable status under
Subchapter S of the Internal Revenue Code or any similar provision.
(b) To elect alternate valuation of my
estate under Section 2032 of the Internal Revenue Code or any similar
provIsIon.
(c) To exercise any option provided by
law to treat administration or other expenses, whether paid from principal or
from income, as items of deduction for either Federal Income Tax or Federal
Estate Tax purposes, without requiring reimbursement for any resulting increase
in tax, provided, however, that if any Personal Representatives are not
beneficiaries, they shall be solely responsible for the exercise of this power.
(d) To allocate any federal exemption
from the federal generation skipping transfer tax to any property with respect to
which I am the transferor for purposes of said tax (whether or not such property
is included in my probate estate) and to exclude any such property from such
allocation.
Clause 11.
and deliver any and all documents
discretion may deem advisable.
Execution of Documents. To execute
and instruments which they in their
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0..~~
Clause 12. General Authority. To perform all
acts, institute such proceedings and exercise all rights and privileges, although
not herein specifically mentioned, with relation to any property, as if the
absolute owners thereof.
Clause 13. Withdrawal Authority. Upon unanimous
written agreement, my Personal Representatives may authorize anyone or more
than one of the Personal Representatives to sign checks and other instruments to
make withdrawals from any checking, savings, money market, brokerage or
other account.
ARTICLE IX.
PROPERTY OF MINORS
Clause 1. I appoint my Personal Representatives
Guardians of any property which passes to a minor other than under the terms
of this Will and with respect to which I am authorized to appoint a guardian and
have not otherwise specifically done so.
Clause 2. In addition to the powers glVen by
law, I authorize the Guardians to use such amounts of both income and
principal as they, in their discretion, deem proper for the support, education and
maintenance of such minor, without leave of any court, and give the Guardians
such powers as are given to Personal Representatives in this Will.
Clause 3. The Guardians shall not be required to
give bond or furnish sureties in any jurisdiction.
ARTICLE X.
SUCCESSOR CUSTODIAN
If, at the time of my death, I have not designated a
successor custodian of any property of which I am custodian under the Uniform
Transfers to Minors Act or any similar law, I direct my Personal
Representatives to designate my successor.
ARTICLE XI.
APPOINTMENT OF PERSONAL
REPRESENTATIVES
Clause 1. Appointment. I appoint my son,
EDWIN F. HALL, II, Personal Representative of this Will.
~~~
-6-
Clause 2.
Successors.
(a) Should my son, EDWIN F. HALL, II,
fail to qualify or cease to act as such Personal Representative, I appoint my
daughter, LINDA H. BLACKSMITH, to serve in his place.
(b) Thereafter, should any individual
Personal Representative fail to qualify or cease to act, he or she shall be
replaced in such office by such individual as he or she shall in writing
designate.
Clause 3. Waiver of Security. No Personal
Representative shall be required to give bond or furnish sureties in any
jurisdiction.
Clause 4. Transactions with Related Persons or
Entities. My Personal Representatives may enter into any contract or other
transaction with any entity in which anyone or more of them has any interest as
a proprietor, fiduciary, beneficiary, partner, stockholder, director or officer.
Clause 5. Responsibility of Individual Personal
Representatives. No individual Personal Representative shall have any liability
except for his or her own dishonesty, gross negligence, or the wilful
commission of an act known by him or her to be a breach of trust.
Clause 6. Addition of Corporate Personal
Representative. Individual Personal Representatives, by unanimous agreement
in writing, shall have the right to appoint a corporate Personal Representative
qualified to serve with them as a Personal Representative of this Will, and may
enter into an Agreement with such corporate Personal Representative regarding
the terms, conditions and amount of its compensation.
Clause 7. Removal of Corporate Personal
Representative. Individual Personal Representatives, by unanimous agreement
in writing, shall have the right to remove any corporate Personal Representative
and upon such removal, may designate a successor corporate Personal
Representative to serve with them.
Clause 8. Resignation of Personal Representatives.
Any Personal Representative serving hereunder shall have the right to resign
from such office at any time with or without cause.
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~'V~
ARTICLE XII.
CONSTRUCTION
Clause 1. As used herein, wherever the context
requires or permits, the gender and number of words shall be interchangeable;
persons adopted while minors shall be treated as though they were natural born
children of their adoptive parents; beneficiaries shall include legatees and
devisees; Personal Representatives shall include all Personal Representatives,
Executors and Administrators serving hereunder at any time; the word
"discretion," unless otherwise expressly limited herein, shall mean the sole and
absolute right, power and authority to make a determination which shall not be
subject to question by any person and shall be conclusive and binding on all
persons; no anti-lapse or other statute regarding devolution of property shall
apply to any gift hereunder which is conditioned upon survival of the
beneficiary of such gift; and any reference to the Internal Revenue Code shall
refer to the Internal Revenue Code of 1986, as amended, or any successor
provisions thereto.
Clause 2. All headings preceding the text of the
several Articles, Clauses and Sub-paragraphs hereof, are inserted solely for
reference and shall not constitute a part of this Will, nor affect its meaning,
construction or effect.
IN WITNESS WHEREOF, I, HELEN R. HALL, have set my
hand and seal to this, my last Will consisting of Eight (8) pages, this t day
of ~ \4- , Two Thousand Two (2002).
~~ ~ &9
HELEN R. HALL
(SEAL)
SIGNED, SEALED, PUBLISHED and DECLARED by HELEN
R. HALL, Testatrix, as and for her Last Will and Testament, in the presence of
us, who, at her request, in her presence and in the presence of each other, all
being present at the same time, have hereunto subscribed our names as
\witnesses.
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-8-
STATE OF9f_/-'l/I1~,/1/rA-:"..A--(J/
tf : SS
COUNTY OF &J!ALddr~'_
We, the undersigned, do hereby declare to the undersigned
authority that the Testatrix signed and executed the foregoing instrument as her
last Will in the presence and hearing of the witnesses and that she had signed
willingly and that she executed it as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and hearing of
the Testatrix, and each other, signed the Will as witness and that to the best of
their knowledge, the Testatrix was at that time Eighteen (18) years of age or
older, of sound mind and under no constraint or undue influence.
r
J
TNESS
Subscribed, sworn to and acknowledged before me by HELEN R.
HALL, the Testatrix, and subscribed and sworn to before me by ;Jd j/ I ~ Reg / d/h ~^'
and VO n d- t:~.,J "",)J.t <-~A/c:I,,..
witnesses, this S r J day of J' ~~ , 2002. '
_~t!~ /)). 2~
Notary blic
NOTARIAL SEAL
KATHLEEN M. JAMES, Notary Public
City of Philadelphia, Phila. County
My Commission E)(pire~~ril 4, 2005