HomeMy WebLinkAbout07-20-06
OFFICIAL USE ONLY
REV -1500 EX + (6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
D
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Schi11in J. Nedra
DATE OF DEATH (MM-DD-YEAR)
SOCIAL SECURITY NUMBER
172-01-8979
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
21-05-0887
COUNTY CODE
YEAR
NUMBER
DATE OF BIRTH (MM-DD-YEAR)
09/08/2005 08/24/1915
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1, Original Return
4. Limited Estate
X 6. Decedent Died Testate
X 2. Supplemental Return
4a. Future Interest Compromise (date of death after 12-12-82)
7. Decedent Maintained a Living Trust
3. (date of death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
(Attach copy of Will) (Attach copy of Trust)
o 9. Litigation Proceeds Received D 10. Spousal Poverty Credit CI 11. Election to tax under Sec. 9113(A)
(date of death between 12-31-91 and 1-1-95) (Attach Sch 0)
.....;!::rHI$;$~Qit~~~!iMQSTn~ei...~QMP'U'eTgl,')~~~Ri;~QBRg$P'QNQeN~e~.~Q-NFjQgN'itj~R;T~!'1i\iF()'RMA.mi()i\iY$B9P'~Q"iJi;"DiaeQ::rel,')itQ~'"
NAME COMPLETE MAILING ADDRESS
Jose h A. Macri, Vice-President & T.O.
FIRM NAME (If Applicable)
Manufacturers and Traders Trust Com an
TELEPHONE NUMBER
213 Market Street
Harrisburg, PA 17101
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717 2 5-2174
1. Real Estate (Schedule A) (1) None
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Corporation, Partnership or (3) None
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) None
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) None
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 17,350.00
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 18,350.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 8,962.37
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line 8 minus Line 111 (12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
27,312.37
(9,962.37)
OFFICIAL USE ONLY
--'J
17,350.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. X
(15)
(16)
(17)
(18)
(19)
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.0 45
.12
.15
0.00
0.00
0.00
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0.00
0.00
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Copyright (c) 2000 form software only The Lackner Group, Inc,
Form REV-1500 EX (Rev,'6-00)
ESTATE OF NEDRA J. SCHILLING
Net Value of Estate as filed 6/8/06 $ 1,011,115.75
Additional Assets 17,350.00
$ 1,028,465.75
Less: Additional Deductions 27,312.37
Value of Estate $ 1,001,153.38
Charitable Bequests 915,389.50
Net Value Subject to Tax $ 85,763.88
Total Tax $ 12,864.58
Less: Prior Payments/Discount 12,992.61
Overpayment $ 128.03
Decedent's Complete Address:
STREET ADDRESS
35 Circle Drive
CITY I STATE I ZIP
CarnpHil1 PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
0.00
Total Credits ( A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
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1.
Total Interest/Penalty ( 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)
B. Enter the total of Line 5 + SA This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
:.i.!~" '1~1'~~~'~~~~!~~~I~yg~~6ig~~:
0.00
0.00
0.00
0.00
0.00
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? . . . . . . . . . . . . . . . . . . . . . .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Yes No
~~
o
o
o
[]J
[]J
[]J
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
(~.;,---,
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Manufacturers and Traders Trust Company & DATE
213 Market Street Elizabeth G. Atticks
- - -H~r~-i~b~i - ~ - YiA - - -i7io-i - - - - - - - - - - -- - - - - - - - - - - - - 7/''1 /O~
Manufacturers and Traders Trust Company DATE
213 Market Street
- --H~r~-i~b~-i - ~ - -PA - - -17i01 - - - - - - - - - - - - - - - - - - - - - - --
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. 9116 (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. 9116 (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.
For 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. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116( 1.2)
[72 PS. 9116(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. 9116(a)(1 .3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
REV-1510EX +(1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
J. Nedra Schilling
SSfj 172-01-8979
09/08/2005
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
FILE NUMBER
21-05-0887
DESCRIPTION OF PROPERTY % OF
ITEM RELA W8~M~,~ 1Wb~~~5~~Tr,~WJM~1f}T~EJF ~~~\fSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Unicare - Group Life 17,350.00 17,350.00
Benefit Annuity
TOTAL (Also enter on line 7, Recapitulation) $ 17,350.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
REV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
J. Nedra Schilling
S Sit 172 - 01 - 897 9
09/08/2005
FILE NUMBER
21-05-0887
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
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.
3.
Attorney's Fees Harry L. Br i cker, Jr.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
18,350.00
State
Zip
City
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
TOTAL (Also enter on line !~, Recapitulation) $ 18,350.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1512 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
J. Nedra Schilling
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SSif 172-01-8979
09/08/2005
FILE NUMBER
21-05-0887
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
Harry L. Bricker, Jr. - Attorney's Fee
AMOUNT
8,962.37
TOTAL (Also enter on line 10, Recapitulation) $ 8,962.37
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
SCHEDULE J
BENEFICIAR IES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
J Nedra Schilling SS# 172-01-8979
09/08/2005
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Elizabeth G. Atticks
824 Lisburn Road
Camp Hill, PA 17011
1
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Friend
FILE NUMBER
21-05-0887
AMOUNT OR SHARE
OF ESTATE
Life Annuity
85,763.88
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
J. Nedra Schilling Foundation
Total of Continuation Schedule(s)
3/5ths share of
Residue
600,692.02
314,697.48
915,389.50
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)
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1513 EX (Rev. 9-00)
Estate of: J. Nedra Schilling
Soc Sec #: 172-01-8979
Date of Death: 09/08/2005
Continuation of Schedule J, Part II-B
(Charitable and Governmental Bequests)
Item
il
Description
Amount or
Share of Estate
2
Manufacturers and Traders Trust Company,
Trustee for the Charitable Remainder
Annuity Trust f/b/o Elizabeth G. Atticks.
Upon the Death of Elizabeth G. Atticks,
the Residual Remainder shall be distributed
to the J. Nedra Schilling Foundation
2/5ths share of
Residue
314,697.48
314,697.48
REV-1514EX' (9-00)
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
Check Box 4 on Rev-1500 Cover Sheet
ESTATE OF FILE NUMBER
J. Nedra Schilling SS# 172-01-8979 09/08/2005 21-05-0887
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found
in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
COM MONWEAL TH OF PEN NSYL VANIA
INHERIT ANCE T A:X RETURN
RESIDENT DECEDENT
Copy {fl
lKJ Will
o Intervivos Deed of Trust
o Other
NEAREST AGE AT
DATE OF BIRTH DATE OF DEATH
TERM OF YEARS LIFE ESTATE IS
PAYABLE
1. Value of fund from which annuity is payable
2. Check appropriate block below and enter corresponding (number)
Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26)
[K] Quarterly (4) 0 Semi-annually (2) D Annually (1)
3. Amount of payout per period
4. Aggregate annual payment, Line 2 multiplied by Line 3
5. Annuity Factor (see instructions)
Interest table rate - D 3 1/2% [] 6% 0 10% 0 Variable Rate
6. Adjustment Factor (see instructions)
7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period,
calculation is: Line 4 x Line 5 x Line 6
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3
NAME(S) OF
LIFE TENANT(S)
1. Value of fund from which life estate is payable
2. Actuarial factor per appropriate table
Interest table rate - D 3 1/2% 06% 010%
3. Value of life estate (Line 1 multiplied by Line 2)
NAME(S) OF
ANNUITANT(S)
DATE OF BIRTH
Elizabeth G. Atticks
07/18/14
o Term of Years
o Term of Years
o Term of Years
o Term of Years
$
0.00
0.00000
o Variable Rate
0.0 %
$
0.00
TERM OF YEARS ANNUITY IS
PAYABLE
91
400,461. 36
4
o Monthly (12)
o Other ( )
6,006.92
24,027.68
0.0
3.5042
1.0186
%
85,763.88
0.00
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of
this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18.
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1514 EX (Rev. 9-00)
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LAST WILL AND TESTAMENT
OF, '
J. NEDRA SCHILLING
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I, J. NEDRA SCH~h~W'~;i..an:~~itiJf:iR~'\yidual, of the Borough of Camp Hill,
County of Cumberland, and Commonwealth of Pennsylvania, being of sound and
disposing mind, memory and understanding, do make, publish and declare this to be my
Last Will and Testament, hereby revoking and making void any and all Wills or
testamentary writings by me at any time heretofore made.
FIRST:
I direct that all my debts, funeral expenses and inheritance taxes be
paid by my personal representatives, hereinafter named, as soon after my death as may
be practicable.
SECOND: In the event my friend, Elizabeth G. Atticks, who presently resides at
1124 Columbus Avenue, Lemoyne, Pennsylvania, is"nving on the 31 st day following my
death, I give, devise and bequeath my horne, situate at 53 Circle Drive, Camp Hill,
Pennsylvania 17011, or any other home which may be my principal place of abode
together with all policies of insuranc.eoJ) said.r~~H?', to my friend, Elizabeth G. Atticks for
and during the term of her natural life SO)pn9' a.s she pays all costs of maintenance
thereof, including taxes, assessme~ts,insuraElc~ ;~nd ordinary repairs, said property to
: :1
be insured in a reasonable amoun~insl!ring t~e,in}?rest of the remaindermen as wall as
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herself. Upon the death of Eliz~~~J./:i:~, Atti~~fj;I;~Jf~,ct my Executor, hereinafter named,
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to transfer said realty to the J. Nedra SchillJng F:9undation.
THIRD:
I give and bequeath my personal effects, my clothing, jewelry, silver .
and China, to Elizabeth G. Atticks if she is living on the 31st day following my death.
FOURTH: I give, devise and bequeath all the rest, residue and remainder of my
Estate, be it real, personal and mi>;ed, of whatever nature and wheresoever the same
may be situate, as follows:
A. If Elizabeth G. Atticks does not survive me, all thereof outright to the
J. Nedra Schilling Foundation.
B. If Elizabeth G. Atticks survives me, three-fifths (3/5) thereof outright
to the J. Nedra Schilling Foundation and tWQ-fifths (2/5) thereof to Dauphin Deposit Bank
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and Trust Company, as Trustee,to be helcFii1~rtJst and administered and distributed in
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accordance. with the following: p'ri:uy'isiotisWi:il~ :l!f\my intention to establish a charitable
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remainder annuity trust within th~ rheaniI1g' oiSection 6 of Rev. Proc, 90-32 and Section
664(d)(1) of the Internal Revenue Code (hereinafter referred to as "the Code"),
1.
Payment Df Annuity Amount.
In each taxable year of the
Trust, the Trustee shall pay to Elizabeth G. Atticks (hereinafter referred 10 as the
"Recipient"), during the Recipient'S life, an' annuity amount equal to six percent (6%) of
the net fair market value of the a,ssets passing in trust as finally determined for federal
tax purposes; provided, however, that the payout percentage (as adjusted to reflect the
timing and frequency of the annuity payments) shall not exceed the percentage that
would result in a 5 percent probability that the Trust corpus will be exhausted before the
death of the Recipient determined as of the d"He of my death (or the alternate valuation
date, if applicable). The annuity amount shall be paid in equal quarterly amounts, at the
end of each quarter, from income and,' to th,?-8xtent that income is not sufficient, from
principal. Any income of the Trust for a taxable year in excess of the annuity amount
shall be added to principal. If the net fair m~rket value of the Trust assets is incorrectly
determined, then within a q'1~~~nat;>le p~tioq lf~er the value is finally determined for
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federal tax purposes, the ;~rUi~\~~e::; s~i:l.t:!trfcf~ the Recipient (in the case of an
undervaluation) or receive from tl1e Recipiel1tl(i(1 the case of an overvaluation) an amount
equal to the difference between the annuity amount(s) properly payable and the annuity
amount(s) actually paid.
2. Deferral Provision. The obligation to pay the annuity amount
shalf commence with the date of my death, but payment of the annuity amount may be
deferred from such date until the end of the taxable year of the Trust in which occurs the
complete funding of the Trust. Within a reasonable time after the end of the taxable year
in which the complete funding of the Trust occurs, the Trustee must pay to the Recipient
(in the case of an underpayment) or receive from the Recipient (in the case of an
overpayment) the difference between:, (1) qny annuity amounts actually paid, plus
interest, compounded annually, computedtW:any period at the rate of interest that the
federal income tax regulations under sectio~ i6~4 of the Code prescribe for the Trust for
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such computation for such period; and (2) the annuity amounts pay'able, plus interest,
compounded annually, computed for any period at the rate of interest that the federal
income tax regulations under section 664 prescribe for the Trust for such computation for
such period.
3. Proration of the Annuitv Amount. In determining the annuity
amount, the Trustee shall prorate the same on a daily basis for a short taxable year and
for the taxable year ending with the Recipient's death.
4. Distribution to Charity. Upon the death of the Recipient, the
Trustee shall distribute all of the then principal and income of the Trust (other than any
, -)
amount due the Recipient or the Recipient's estate under provisions above) to the J.
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Nedra Schilling Foundation ("Foundation"), If, the Foundation is not an organization
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described in sections 170(c) and 2055(a) ohhe Code at the time when any principal or
income of the Trust is to be distributed to it, then the Trustee shall distribute such
principal or income to such one or more organizations described in sections 170(c) and
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2055(a) as the Trustee shall seiect in its s'ole discretion.
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5. Additr'cin~1 Co~trib'tjtiolls. No additional contributions shall be
made to the Trust after the initial contribution. The initial contribution, however, shall be
deemed to consist of all property passing to the Trust by reason of my death.
6. Prohibited Transactions. The Trustee shall mak.e distributions
at such time and in such manner as not to subject the Trust to tax under section 4942
of the Code. Except for the payment of the annuity amount to the Recipient, the Trustee
shall not engage in any act of self-dealing, as defined in section 4941 (d) of the Code, and
shall not make any taxable expenditures, as defined in section 4945(d) of the Code. The
Trustee shall not make any investments that jeopardize the charitable purpose of the
Trust, within the meaning of section 4944 of th~ Code and the regulations thereunder, or
retain any excess business holdings, within lhe:~eaning of section 4943(c) of the Code.
7. Taxable Year.' The'taxable year of the Trust shall be the
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calendar year.
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8. PDWers of Trustee. In addition to the powers, authorities and
discretion granted to it by common law" statu~~ or under any rule of court, I hereby
expressly authorize and empowe[thE!'Trust'e~to;\exercise the powers set forth below. All
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powers granted to the Trustee, whether by law or by this Will, are subject to such
limitations as are set forth elsewhere in this Will and are subject to the provisions of
section 664 of the Code and the regulations and Treasury determinations thereunder, and
all such powers shall be exercised only in a manner consistent with the qualification of
this Trust as a charitable remainder annuity trust under section 664(d)(1) of the Code.
(a) To invest and reinvest in real or leasehold property,
tangible or intangible personal property, cOrl'!mon trust funds, mutual funds, common
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stocks, preferred stDcks, bDnd~; and deberjt9res, all as the Trustee may consider
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advisable or proper, without application to, orthe approval of, any court and without being
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restricted as to the character of.cinyinvestlll, enf,of Trust funds.
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(b) TD sell, lease, imprDve, partition, mortgage, or exchange
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any and all property at any time 'forming 9:~ pan' of the trust, in such manner, for such
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purposes and upon such te~~s.!M::1i~e T~U~:~~:~,*Y deem advisable.
(c) To vote in person orby proxy with respect to any shares
of stock or other securities held by it, for any purpDse, and tD take any action which the
Trustee may deem necessary or proper in connection therewith, participate in any voting
trust, merger or reorganization and to hold investments in the name of a nominee.
(d) Toqorrowi or a,dvance money for purposes connected with
the protection, preservation or improvement of any trust, and create one or more
mortgages on, or pledges of, any part or all of the property included in such trust,
wherever the Trustee shall deem the same in its judgment advisable.
(e) To pay, compromise, compound, extend, modify, renew,
adjust, submit to arbitration, sell Qr release any; claims or demands of the trust against
. ~ .f
others or of others against such trust as ;the; T~4.$tee shall deem advisable and to make
" . i"j
any payments in connection ther~VI'it~. .. "!.:
(f) To.e?Cec;ut~,,' :a(,:knowledge and deliver any and all
instruments in writing which the Truste~ may; qeem advisable to carry out any of the
:, !J
powers described herein, inclLlc;iing the, pow~f foG .l'll.dicate any division or distribution of any
.,'; .. ',: :i:7
trust by deeds or other writin~.f:9r;j?~~furrj.r.fWM~~rded among the public records of any
jurisdiction where any such property may be Ipcated. No party to any such instrument
in writing signed by the Trustee shall be bound to see the application by the Trustee of
,~
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any money or other property paid and delivered to it pursuant to the terms of such
instrument.
9. Provisions Reaardina Trustee.
(a) Any.Trustee, ma~4esign at any time. Such resignation
shall be effective upon thirty (30) pays writ1~n'!n~tice delivered or mailed to the then
, ' '. ~ . '!: ::'
current adu!! beneficiary of the Trust.. :
. '.
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without bond.
(b) The Trustee., ofi,t!lis,:Trust shall serve as such at all times
The Trustee shall not be requir,e;d..io\file an inventory or annual report with
. .' .,
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~\"";ltJ. ;<j~; .~~t~i
any court.
(c) Jr:r,~~.~~tusf1~:tif,~J!~ ge entftled to compensation as
calculated under its schedule of fees publi,shEidffom time to time. If the portion of the
annual fee payable to the Trustee is less t,han\he minimum annual commission then
charged by the Trustee for administering similar trusts, the Trustee shall be entitled to
receive from the principal of the Trust a fee equai to the difference between said
minimum annual commission and the annual fee payable to the Trustee from the Trust.
(d) Trustee compensation, taxes, and other reasonable Trust
expenses shall be charged against the principal of the Trust, and no part thereof shall be
apportioned against the amounts payable under paragraph B.1 of Item Fifth of this Will.
10. Governina Law. The operation of the Trust shall be governed
by the laws of Pennsylvania. The Trus.tee, how!3yer, is prohibited from exercising any
power or discretion granted undeLs~id ,IClY\'~..,tpat would be inconsistent with the
qualification of the Trust under secHon 664(d).,;1):Of the Code and the corresponding
regulations.
; '.... I' ("':"IT
11. limited Power of Amendment. The Trustee shall have the
~ .... I
power, acting alone to amend t~e T.~ust in any ma~ner required for the sole purpose of
" \. ~:' . ,-j, ,.: ~'. :\'!
ensuring that the Trust qualifj~~: ~qqi~onJi[i~~t9.;,;qualify as a charitable remainder
'.~ '. ..\ ~l. ~h" , ~l" (:; f1;:. :' ~ :-
annuity trust within the meaning of section 664(q)'(1) of the Code.
12. Investment of Trust Assets. Nothing herein shall be construed
to restrict the Trustee from investing the Trust assets in a manner that could resu'lt in the
annual realization of a reasonable amount of income or gain from the sale or disposition
of Trust assets.
t:.
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FIFTH:
I hereby nominate, const,it,~\e, and appoint Dauphin Deposit Bank and
Trust Company and Elizabeth G, Atticksto. ~e'~ve as co-Executors of this, my Last Will
,~. .. " ; . ~ ' ri ,:'; .' ;Fh '
and Testament providing however,.should.8ither fail to qualify or cease to act as co-
,. , ;,' -; ".~' I ~ r :: f :; : '
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Executor of this, my Last WiHand Testament; I.hereby nominate, constitute, and appoint
. '. . .i'", 'i.
the other as sole executor. I further direct that the personal representatives shall serve
,:: ; . " t. ': ,. :,~ :: ~.J
without bond. Said persona:i{e~r~:~entativtf I~~~II have the power to discharge all the
. . . ,~ . '.' . , . ,
debts, liens and encumbranc..eS,~P:9.n .myE$.t;3.te;..:~s well as any taxes thereon, to pay for
.. ~,;' ". IJhl't;\~S:..,' -t'!f~~ bt)...
\. '. ;. /';"'1 ': t I , . : ;,"' t:'~' i:; i " ~i . - ;
the cost of the final disposition of my remai~sial,ld final illness, if any, to receive any and
. . I..
all commissions and other compe,nsation for s7rvices rendered by me during my lifetime
and to perform any and all fiduciary duti.es authorized by statute. Further, I direct my
personal representatives to preserve my Estate and any instructions pertaining to the
distribution of the same from any attachment 'or anticipation while in the hands of my
personal representative, it being my express intent that all legacies shall be free from any
attachment or anticipation while in the hands of the accountant for my Estate.
SIXTH:
In order to clarify the position of Dauphin Deposit Bank and Trust
Company and Elizabeth G. Atticks as co-Executors I herestate that over the years I have
had a very high opinion of Dauphin Deposi.t,fanl< and Trust Company and its Trust
Department and its professionalis,m in admL~l~W{ing Estates. Similarly, I have an equally
, :. " ! '; - ;.' ~ i'~ .
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high opinion of Elizabeth G,. Attic~~; s~ec.i,~.: ~:good Christian woman who is highly
, ;' . '.. :'-~~ 'j, ;,. .
intelligent and who possesses,the highe9t:9~ri';8 of integrity. These are my reasons for
naming both as co-Executors. Additior,l,ally, ~t)!> my reCluest and I hereby direct that
. r .~. ", .:~.,
Elizabeth G. Atticks receive th~~i'lr;n~ Exe(::v~,or'~ j,ee as is received by Dauphin Deposit
:::~f:l':',j, ":}:~d.!:~~.i
Bank and Trust Company. I Rjr~~H-I;lat t~Ej)~9~Yffi!ilnt be made to her from my Estate as
:: ,'\ ~ltt~:~.t}~ ! ~:\:1'1~~i~~ ~;1!~ '.
a charge against my Estate. . . '. ""
/
SEVENTH: I hereby qirect th,at all tax.!,!::? attributable to the passing of any assets
by means of this Will or otherwise, or that may b.e assessed in consequence of my death,
of whatever nature and by whatever jurisdiction imposed, shall be paid from the residuary
of my estate as a part of the expense of the administration of my estate.
6
'i:
IN WITNESS WHEREOF" i, .;1; NEPF.!A SCHiLLING, have signed, sealed,
published and declared this to be my, Last Will and Testament, consisting of this and two
", "; , ; ~
(2) additional pages in the margin preach df,wli1jc~ j. have also set my hand for greater
"1 ;., ~: I. -., : :;~ ,\ ' . -< .
security and belier identificatio:~!.~~~,:.#,i~ ~i~~Jj~f:rf?1cor ,1998.
. . ttif.u4~ (SEAL)
6. Nedra Schilling
The preceding instrument, corisisting of this and two (2) other typewritten
page, each identified by the signature of the}estatrix, was on the day and date hereof
signed, sealed, published and declared by J. NEDRA SCHILLING, Testatrix herein named
as and for her Last Will, in the presence of us, who at her request, in her presencl3 and
in the presence of each other have hereunto subscribed our names as witnesses hereto.
We further certify that at the time of ,he execution hereof, the said J. NEDRA SCHILLING
was of sound and di posin7mi d, memory and und~~standing.
of .3.fA'.l. LIlI2A ~'-;l D~l\)c
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COMMONWEALTH OF PENNSYLVANIA
)
SS:
COUNTY OF DAUPHIN
I, J. NEDRA SCHILLING, Testatrix. whose name is signed to the aliached or
foregoing instrument, having been duly qualified ac~ording to law, do hereby acknowledge
that I signed and executed the instrument as my Last Will and Testament; that I signed
it willingly; and that I signed it as my free and voluntary act for the purposes therein
expressed.
Sworn or affir,ed to and aCk~~ before me by J. NEDRA SCHILLING, the
Testatrix, this 6{ day of' 1998.
/ I)' / .
L,:/~)l:.it!A:j:;v)t//:[;u~V/Y
, ,Notary ~blic
My'.commission expires:
(SEAL)
'to
Nolarial Seal
Mar:_~~!..~a~'?'~~~~'?~~y'.~~liC
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COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
We, ~u t>\.s:\r,u<.J.; a~d I~ aJyt~,
the witnesses whose names are signed to tne attached or foregoing instrume ,being
duly Qualified according to law, do depose and say that we were present and saw J.
NEDRA SCHilLING, Testatrix, sign and executEi the instrument as her Last Will and
Testament; that J. NEDRA SCHILLING signed willingly, and that she executed it a:s her
free and voluntary act for the purposes therein expressed; that each of us in the hearing
and sight of the Testatrix signed 'the Will as .wI~lesses; and that to the best of our
knowledge, the Testatrix was at that time 18 or J~Dre years of age, of sound mind, and
under no constraint or undue influence.
." '.:!"
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4I-k o)n.~
Sworn to and subscribed before me
this
~l/-~ day of Ln(!-hi
~
1998.
loJ;~~/)~:<~
'Notiry ublic
My commission expires:
(SEAL)
" ~~
Iii NDlarial Seal i i. .
Mary Ann AnoernDn., Notary Public
Harrisburg, Dauphin County
My: COmmission E>;pirasOc;t. 3D, 199B
t.;,......y..,;.t: p~"",~I'">i::. !~,.~-;~!bnl)'f"'.!nt.?~
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~~___ __ ___._---lV .......---
ATTOR.NEY AT U-W
THE CAMERON MA,N510N
.07 NORT"~ FaON'T 5-r~e:E:T
1L-\..Rn.I.SBURG-, l?'ENNSYL'V.A.h"IA 1."101-12.9&
(717) Z:;S:;"Z.S5~
FIRST CODICIL TO
LAST WiLL AND tESTAMENT
OF
J. NEDRA SCHILLING
I, J. NEDRA SCHILLING, an adult, individual, of the Borough of Camp Hill,
County of Cumberland and Common~~alth of Pe~nsylvania, being of sound and disposing
~.
mind, memory and understanding, do~ake, publ~h and declare this to be my First Codicil
!" ~ .;
, l!i
to my Last Will and Testament, which Last Wiir~nd Testament is dated May 28, '1998.
FIRST: I hereby revoke Items S.9cond and Third of my Last Will and
Testament. ,,' ~i~\ .
SECOND: In all ;pth~~!respects:n~her.~~ ratify, confirm and republish my
. .' . ~ '
Last Will and Testament dated May 28, 199B, tog~{h~r with this First Codicil as and for my
Last Will and Testament.
IN WITNESS WHEREOF, I, J. NEDRA SCHILLING, have signed, sealed, published
and declared this to be my First Codici/'to my 'last Will and Testament consisting of this
\;"
and one additional page in the margin of each of whiCh I have also set my hand for greater
security and better identification this "2...,.:;.- day of r-::> ~ .......~ ,2000.
())~~~ (SEAL)
. FJ:.N'&dra Schilling .9
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~,- -~The'preceding'-,nstniment, Consisting of this and one other typewritten page each
identified by the signature of the testatrix was Dn the day and date hereof signed, sealed,
published and declared by J. NEDRA SCHILLING, the testatrix herein named as and for
her First Codicil to Last Will, in the presence of us, who at her request, in her presence
and in the presence of each other have hereunto subscribed our names as witnesses
hereto. We further certify that at the time of the execution hereof, the said J. NEDRA
SCHILLING was of sound and disposing mind, memory and understanding.
~~-:::::;",~ ~ .
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I~~i&<t:~
WA-UJ) ~~--t?~ ',~
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
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of .~i.CJ.\, \~~~_~-
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of :(/01- U: :lJA ~vrL Q)l.
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I, J. NEDRA SCHilLING, Testatrix whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby acknowledge
that I signed and executed the instrument as my First Codicil to my Last Will and
purposes therein expressed.
Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the
1- ~.;'"
Testatrix, this
';;.s it
Swom or affirmed to and acknowledged befdr~~e by J. NEDRA SCHilLING, the
day. of. . (of~~VA.
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.2000
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No.~~ ~.ublic
My lCbbmission expires: (-/; '1/a '8--_
. (SPkI) i:; 7 '
'.:, J~::"/,,~/(
NOTARIAL S~L
AGNES G. NICHIGI, Notary Public
Hamsburg, Dauphin Gounty
My Commission Expires June 19, 2002
Member, Pennsylvania Association of Notaries
2
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COMMONWEALTH OF PENNSYLVANlA
COUNTY OF DAUPHIN
.,
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Sworn to and SUbscribCf bef~ rTie
this :J 0- 64 day of "A"P;, f/'c.
jjJ~); /iA-V;;' ,J, '>z.:, ~ k1'~ .:
Nota. Public
My 1mission expires: t. If 9/<1' :;c
(SEAL)
NOTARIAL SEAl
AGNES, G. NICHICI. Notary PUblfc
HllffiSburg. Dauphin County . . .
My Commission expires June 19. 2002
Momber, PBllnsyIvanla Assoctatltlll 01 NOlalles
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