HomeMy WebLinkAbout09-13-06
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15056051058
REV-1500 EX (06-05)
PA Department of Revenue '*
Bureau of Individual Taxes .
PO BOX 280601
Harrisburg, PA 17128"()601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
~?~~tyg~de Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT
File Number
21
06
0622
Date of Birth
213-26-7671
06/19/2006
02/20/1929
Decedent's Last Name
Suffix
Decedent's First Name
MI
O'NEILL
ROBERT
c
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
First Name
MI
LOUISE
M
O'NEILL
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
(.5 1. Original Return
c::;
4. Limited Estate
t:::::)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
t:::::)
2. Supplemental Return
C)
C)
C) 4a. Future Interest Compromise (date of
death after 12-12-82)
c::::> 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c.::::J 10. Spousal Poverty Credit (date of death c::::> 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
C..I
THOMAS E. FLOWER
! (717) 073-7340
Firm Name (If Applicable)
REGISTER OF WILLS USE ONLY
SAlOIS, FLOWER, LINDSAY
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First line of address
(.,)
2109 MARKET STREET
Second line of address
J
City or Post Office
State
17011
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CAMP HILL
C'J
Correspondent's e-mail address:tfIower@sfl-law.com
Under penalties of pe~ury, 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.
SIGNATU..R~F PERSC?N RESPONSIB,LE FOR RETU$~ /l rftlJE
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ADDRESS
Louise M. O'Neill, Executrix, 1350 Swope Drive, Boiling Springs, PA 17007
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SI7J;G E OF PREPA.RER oq;zTH THAN REPRESENTATIVE
_ _f\ ~_ _~~__.I).(.J.A./1
AD V~--L \
Saidis, Flower & lindsay, 2109 Market Street, Camp Hill, PA 17011
PLEASE USE ORIGINAL FORM ONLY
p-/,ATE /
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15056051058
15056051058
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REV-1500 EX
Decedent's Name:
ROBERT
RECAPITULATION
15056052059
C O'NEILL
1. Real estate (Schedule A). ............................................ 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5.
6. Jointly Owned Property (Schedule F) c::> Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c::> Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
Decedent's Social
213-26-7671
167,422.32
209,132.36
142,757.24
519,311.92
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0 00
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " . . . . . .. . . . . . . . . . 19.
519,311.92
519,311.92
15.
0.00
16.
17.
18.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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15056052059
Side 2
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
ROBERT C O'NEILL
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STREET ADDRESS
1350 SWOPE DRIVE
rl!!J~Ym1;1!I.
10622
DECEDENT'S SOCIAL SECURITY NUMBER
213-26-7671
CITY
BOILING SPRINGS
STATE
PA
ZIP
17007
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
0.00
Total Credits ( A + 8 + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE.
8. Enter the total of Une 5 + 5A. This is the BALANCE DUE.
(5)
(5A)
(58)
0.00
A. Enter the interest on the tax due.
0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... 0 [i]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [i]
c. retain a reversionary interest; or.......................................................................................................................... 0 [i]
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an "in trust fo~' or payable upon death bank account or security at his or her death? .............. 0 [i]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 00 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 three (3) percent [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 zero (0) percent
[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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in
72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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.
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REV-1503 EX' 16-96*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
ROBERT C. O'NEILL
FILE NUMBER
21-06-0622
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
WACHOVIA SECURITIES ACCT. #6378-7171 (ATTACHED ITEMIZED VALUATION)
VALUE AT DATE
OF DEATH
167,422.32
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
167,422.32
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REV-1509 EX+ (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
ROBERT C. O'NEILL
FILE NUMBER
21-06-0622
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. LOUISE M. O'NEILL
1350 SWOPE DRIVE
BOILING SPRINGS, PA 17007
SURVIVING SPOUSE
B.
C.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DEWS VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. WACHOVIA SECURITIES ACCT#63787223 (ATTACHED STATEMENT) 143,264.71 50 71,632.36
2. A DWElliNG HOUSE/LOT 1350 SWOPE DR., BOILING SPRINGS, PA 275,000.00 50 137,500.00
TOTAL (Also enter on line 6. Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
209,132.36
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REV-1510 EX+ (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
ROBERT C. O'NEILL
FILE NUMBER
21-06-0622
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.
ITEM
NUMBE
1.
DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAl ESTATE.
WACHOVIA IRA #6378-7386, lOUISE M. O'NEill, SURVIVING SPOUSE,
IS DESIGNATED BENEFICIARY
TOTAL (Also enter on line 7 Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
100
EXCLUSION
(IF APPLICABLE)
TAXABLE
VALUE
142,757.24
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REV-1513 EX+ (9-00)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
ROBERT C. O'NEILL
NUMBER
I
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
FILE NUMBER
21-06-0622
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) 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
lOUISE M. O'NEill, 1350 SWOPE DR., BOILING SPRGS, PA 17007
100
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- 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)
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LAW OI'I'ICES OF
'OBSEN &; MJLKES
EAST mGH STREET
:.LlSI..E. PA 11{)13-3OIlS
(717) 249-6421
1fiazt ~ mro ijt
OF
ROBERT C. O'NEILL
.
I, ROBERT C. O'NEILL, of Cumberland County, Pennsylvania, being
of sound nrind and memory do make, publish and declare this to be my Last
Will and Testament he~by revoking all prior wills and codicils heretofore
made by me.
FIRST
I direct that my funeral be conducted in accordance with the wishes I
have made known to my Executrix, hereinafter named.
SECOND
I direct the payment of my debts and funeral expenses from my estate as
soon after my death as conveniently may be done. I direct that my Executrix
shall pay all inheritance, estate, succession and legacy taxes to which my
estate or the transfer of any property hereunder may be subject, and to charge
such taxes as part of the expenses of administration, payable as a result of my
death and imposed with respect to any property, whether or not disposed of by
this Will, shall be paid out of the Residuary Trust established pursuant to
Article FIFTH of this Will.
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LAW OI'FICES OF
:OBSEN" MILKES
EAST JUGH STREET
1tUSLE. PA t70t3-308S
(717) 249-6427
TIDRD
I give, devise and bequeath to my Executrix, those certain items of
treasured personal property or other assets owned by me at the time of my
death and listed on an Addendum to be attached to this, my Last Will and
Testament, or otherwise identified to my Executrix. I request that she
distribute the items mentioned in accordance with the wishes I have made
known to her, including the distribution of certain of those items or assets as
charitable bequests to charities which I have identified to her, or directed her
to identify on my behalf.
FOURTH
I am. married to LOUISE M. O'NEILL, referred to in this Will as "my
Spouse." I have five children who are now living, MARGARET MATHE,
PATRICIA TRANSUE, ELIZABETH BOLTON, ROBERT A O'NEILL,
and CONSTANCE L. O'NEILL.
FIFTH
SECTION 1. RESIDUE - SURVIVAL OF SPOUSE
If my Spouse survives me, I give all the rest of the assets that I may own
at the time of my death (including any property over which I may have a power
of appointment) to the Trustees named in this Will, in trust, to be divided
between two separate Trusts, referred to in this Will as the "Marital Trust"
and the "Residuary Trust." The Trustees may hold undivided interests in
property in each of the Trusts.
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SECTION 2. RESIDUE - PRIOR DECEASE OF SPOUSE
If my Spouse does not survive me, then all of the rest of the assets that I
may own at the time of my death (including any property over which I may
have a power of appointment) I give to the Trustee named in this Will, to be
held as part of the Residuary Trust as provided in Articles SEVENTH and
NINTH of this Will.
SECTION 3. RESIDUE - SIMULTANEOUS DEATH
If my Spouse and I should die simultaneously, or under such
circumstances as to render it difficult or impossible to determine who
~ predeceased the other, my Spouse shall be conclusively presumed to have
~~ survived me for the purposes of the marital deduction.
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SIXTH
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SECTION 1. MARITAL TRUST - PECUNIARY FUNDING
FORMULAThe Marital Trust shall consist of assets which, when added to
the final estate tax value of all other property included in any gross estate
which passes to my Spouse and which qualifies for the federal estate tax
marital deduction, will entitle my estate to the minim urn. federal estate tax
marital deduction, allowable in determining the federal estate tax payable by
reason of my death, necessary to reduce my taxable estate to an amount on
which no federal estate tax is due and the federal unified credit available to
my estate is fully utilized.
u.w OJlRCES OF
::OBSEN Ie MILKES
j EAST mOH STREET
WSLE, PA 17013-308S
(717) 249-6427
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u.w OFFICES OF
~OBSJ!:N " MILKES
EAST HIGH STREET
'UJSLE. PA J1013-308S
(717) 249-6427
SECTION 2. MARITAL TRUST - SELECTION AND VALUATION OF
ASSETS
The marital deduction amount shall be satisfied in cash or in kind, or
partly in each, with assets selected by my Executor from those that are
includable in my gross estate and that qualify for the marital deduction for
federal estate tax purposes. The assets so allocated in kind shall be
considered to satisfy the marital deduction amount on the basis of their value
at the date or dates of distribution to the Marital Trust.
SECTION 3. CONFORMITY WITH INTERNAL REVENUE CODE
It is my intent that the Marital Trust shall qualify for the marital
deduction for federal estate tax purposes, and that the provisions of this Will
relating to the marital deduction shall comply with Section 2056 of the
Internal Revenue Code. The provisions of this Will shall be construed to
conform to my intent and, to the extent that any provision cannot be so
construed, it shall be deemed void. Neither my Executrix nor the Trustees
shall take any action or have any power that will impair the marital deduction,
and all provisions of this Will regarding the Marital Trust shall be interpreted
to conform to that objective. The terms "gross estate," "marital deduction," and
"interests in property that pass or have passed," as used in this Will, shall have
the same meanings as they have under Section 2056 of the Internal Revenue
Code.
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U.W OfFICES OF
::OBSEN & MlLKES
. EAST HIGH STREET
RUSLE, PA 17013-J01l5
(711) 249-6427
SEVENTH
The rest, residue and remainder of my estate, I give to the Trustee
named in this Will, to be held as the lCResiduary Trust."
EIGHTH
SECTION 1. MARITAL TRUST: PAYMENT AND DISTRIBUTION
The Trustee shall pay to or apply for the benefit of my Spouse, from the
time of my death for her lifetime, all of the net income of the Marital Trust in
monthly or in other installments, but in no event less often than annually.
If at any time in the discretion of the Trustee, my Spouse should be in
need of additional funds for her proper care, maintenance, or support, the
Trustee, in addition to the income payments provided for above, shall in the
Trustee's discretion pay to or apply for the benefit of my Spouse amounts from
the principal of the Marital Trust, up to the whole of the principal, that the
Trustee from time to time shall deem advisable.
My Spouse shall have the right, from time to time, to direct the Trustee
in writing to pay to her or to apply for her benefit such amounts from or
portions of the principal of the Marital Trust, up to the whole of the principal,
as she may designate. The Trustee shall comply with any such written
directions and shall have no responsibility whatsoever to inquire into or
determine for what purpose any withdrawals are made.
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SECTION 2. DISTRIBUTION ON DEATH OF SPOUSE
On the death of my Spouse, the. Trustee shall distribute the then
remaining balance of the corpus of the Marital Trust, including all principal
and accrued or undistributed income, to the person or persons, including the
estate of my Spouse, as my Spouse shall appoint. This power of appointment is
exercisable by my Spouse alone and in all events. The appointment shall be in
the amounts or proportions and on the terms and conditions, either outright or
in trust, as my Spouse shall appoint in her Last Will duly admitted to probate
and specifically referring to and exercising this power of appointment, whether
] or not her Will is executed before or after my death. Before distributing the
~ balance of the corpus, the Trustee shall pay any inheritance, estate, or other
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death taxes that may be due by reason of the death of my Spouse in connection
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with her interest in the corpus of the Marital Trust. Any part of the principal
and accrued or undistributed. income of the Marital Trust that is not effectively
appointed by my Spouse shall be added to and held and/or distributed as a part
of the Residuary Trust.
NINTH
SECTION 1. RESIDUARY TRUST: PAYMENT AND DISTRIBUTION
TO SPOUSE
The Trustee shall pay to or apply for the benefit of my Spouse during
her lifetime all of the net income of the Residuary Trust in monthly or other
convenient installments, but in no event less often than annually. If at any
u.w O'FFICES OF
~OBSEN & MlLKES
EAST roOH S11WET
:USLE. PA 11013-3Q8S
(717) 249-6427
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\..AW OFFICES OF
~OBSEN " MILKES
:2 EAST JDGH STREET
.RUSLE. PA 17013-3085
(717) 249-6421
time my Spouse should be in need of additional funds for her proper
maintenance and support, then the Trustee, in addition to the income
payments provided, shall pay to or apply for the benefit of my Spouse, such
additional funds.
In the event of the death of my Spouse or on my death if my Spouse
predeceases me, the Trustee shall divide the corpus of the Residuary Trust into
five (5) equal shares and to distribute those shares as follows:
One such share outright to my daughter, MARGARET MATHE;
One such share outright to my daughter, PATRICIA TRANSUE;
One such share outright to my daughter, ELIZABETH BOLTON;
'One such share outright to my son, ROBERT A O'NEILL; and
One' such share to the Trustee named in the AGREEMENT OF
TRUST OF ROBERT C. O'NEILL and LOUISE M. O'NEILL, to be held
and used for as part of the SPECIAL NEEDS TRUST OF CONSTANCE L.
O'NEILL.
In the event that any of my children predecease me, or shall fail to
survive me by ninety (90) days, and such deceased child or stepchild is survived
by living spouse, then I hereby direct that any outright distribution due
hereunder to such deceased child ,shall be distributed outright to.the surviving
spouse of my deceased child.
In the event that my deceased child shall not be survived by living
spouse, or that such spouse shall fail to survive me by ninety (90) days, then I
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LAW OFFICES OF
OBSEN &: MlLKES
EAST HIGH STREET
USLE, PA 17013-3085
(717) 249-6427
hereby direct that the distribution due hereunder to such deceased child shall
be distributed to, or for the benefit of the surviving issue of my deceased
child, per stirpes. If the beneficiary is under the age of twenty-five years,
such distribution shall be paid to and held by the guardian or guardians, if
any, of such beneficiary, or by my Trustees, named herein, IN TRUST
NEVER THELESS, for the benefit of beneficiary. At such time as the
beneficiary reaches age twenty-five (25), the principal balance and any
accrued interest should be distributed to that child, and the trust will then
terminate. In the event that any of my children shall predecease me, or
shall fail to survive me by ninety (90) days, and such deceased child is not
survived by spouse or living issue, then I hereby direct that the distribution
due to such deceased child shall be distributed as part of my residuary estate
to or for the benefit of my other children, or his or her survivors, as provided
herein.
The term "issue," means lawful issue and includes legally adopted
children.
TENTH
SECTION 1. MINORITY OR INCAPACITY OF BENEFICIARY
If any beneficiary entitled to receive income or principal from the trust is
under the age of twenty-five (25), or is a minor or an incapacitated person or a
person whom the Trustee deems incapable or unable to handle funds properly
or wisely if paid directly to the beneficiary, the. Trustee, in the Trustee's
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LAW OFFICES OF
:OBSEN & MILKES
EAST HIGH STREET
;LISLE. PA 17013.3085
(717) 249-6427
discretion, may make payments directly to the beneficiary, to his or her
guardian, or conservator, directly for the care, support, maintenance, or
education of the beneficiary, or to any person or organization furnishing care,
support, maintenance, or education for the beneficiary.
SECTION 2. ALIENATION OR ENCUMBRANCE
No beneficiary or remainder beneficiary of any Trust hereunder shall
have any right or power, except as otherwise specified, to sell, transfer, assign,
pledge, mortgage, alienate, or hypothecate his or her interest in the principal
or income of the trust estate in any manner whatsoever. To the fullest extent of
the law, the interest of each and every beneficiary and remainder beneficiary
shall not be subject to the claims of any of his or her creditors or liable to
attachment, execution, bankruptcy proceedings, or any other legal process. The
Trustee shall pay, disburse, and distribute principal and income of the trust
estate only in the manner provided for in this Will and not on any attempted
transfer or assignment, whether oral or written, of any beneficiary or
remainder beneficiary nor by operation of law.
ELEVENTH
Each of my Trustees, in addition to all other powers and discretion
granted by this Will or by law, shall have the following powers and discretion,
subject to any limitations specified elsewhere in this Will:
(1) To continue to hold or abandon any and all property or interest
therein received by the Trustee or subsequently added to the trust estate or
9
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acquired by my. Trustee, to sell or lease for any purpose for cash or on deferred
payments at public or private sale, to exchange, to convey, to grant or purchase
an option involving any real or personal property of the trust estate.
(2) To invest and reinvest in every kind of property, real, personal, or
mixed, and every kind of investment, including, but not limited to, corporate
obligations and stocks of every kind, to hold securities or other trust property
in such name as the Trustee shall deem appropriate, and to exercise respecting
such securities or property all the rights, powers, and privileges of an owner.
(3) To continue and operate, to sell or to liquidate, any business or
partnership interests received by the trust estate.
(4) To manage, control, improve, repair, alter, develop, aSSIgn,
subdivide and improve any real and personal property belonging to the trust
estate.
(5) To borrow money for any trust purpose from any person or source,
on the terms and conditions deemed appropriate by the Trustee and to obligate
the trust estate for repayment; to encumber the trust estate or any of its
property by mortgage, deed of trust, pledge, or otherwise, and to replace,
renew, and extend any encumbrance and to pay loans or other obligations of
the trust estate deemed advisable by the Trustee.
(6) To procure and carry insurance at the expense of the trust estate.
(7) To enforce any deed of trust, mortgage, or pledge held by the trust
. estate, to extend the time of payment of any obligation owed to the trust estate,
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(717) 249-6427
and to purchase at any sale thereunder any property subject to any such
obligation.
(8) To compromise, submit to arbitration, release with or without
consideration, to commence or defend litigation, or otherwise determine .or
adjust claims in favor of or against the trust estate.
(9) To pay all" taxes, assessments, compensation of the Trustee, and
all other expenses incurred in the administration, and protection of the trust
estate.
(10) To employ any attorney, investment adviser, accountant, broker,
tax specialist, or other agent deemed necessary, and to pay from the trust
estate reasonable compensation for all services performed by any of them.
(11) On any partial or final distribution of the trust estate, to
apportion and allocate the trust assets in cash or in kind, or in undivided
interests, and to sell any property deemed necessary by the Trustee to make
the distribution.
(12) To do all the acts, to take all the proceedings, and to exercise all
the rights, powers, and privileges which an absolute owner of the property
would have, subject always to the discharge of the Trustee's fiduciary
obligations; the enumeration of certain powers in this Will shall not limit the
general or implied powers of the Trustee; the Trustee shall have all additional
powers that may now or hereafter be conferred on the Trustee by law or that
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may be necessary to enable the Trustee to anminister each Trust in accordance
with the provisions of this Will, subject to any limitations specified in this Will.
(13) None of the powers or discretion granted in any provision in this
Will to the Trustee shall be exercised in a manner inconsistent with the
allowance of the full federal estate tax marital deduction to which my estate
would otherwise be entitled, regardless of any provision in this Will to the
contrary .
TIVELFTH
Each of my Trustees shall have power to allocate receipts,
disbursements, and losses to principal or to income, in accordance with
generally accepted accounting practices. However, the Trustee shall make no
allocation of any receipt to principal or any disbursement to income if such
allocation would result in my Spouse's receiving less income from the Marital
Trust than that to which she otherwise would be entitled under Pennsylvania
law if there were no provision in this instrument dealing with such allocations.
THIRTEENTH
I appoint my wife, LOUISE M., O'NEILL, as Trustee of the Marital
Trust established under this instrument, and to serve without bond. If my wife
is unable or unwilling to act or to continue to act as Trustee of the Marital
Trust, then I appoint my son, ROBERT A. O'NEILL, as my Trustee in her
stead, with the same powers, rights, discretion, obligations, and immunities. If
my son is unable or unwilling to act or to continue to act as Trustee, then I
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II
appoint my daughter, PATRICIA TRANSUE, as my Trustee in his stead with
the same powers, rights, discretion, obligations, and immunities.
I appoint my son, ROBERT A. O'NEILL, as Trustee of the Residuary
Trust established under this instrument, and to serve without bond. If my son
is unable or unwilling to act or to continue to act as Trustee of the Marital
Trust, then I appoint my daughter, PATRICIA TRANSUE, as my Trustee in
his stead, with the same powers, rights, discretion, obligations, and
immunities.
Each of my Trustees hereunder shall receive reasonable and just fees for
any and all ordinary and extraordinary services rendered.
FOURTEENTH
I nominate and appoint my wife, LOUISE M. O'NEILL, as Executrix of
this my Last Will and Testament, to serve without bond or security of any type
for any purpose whatsoever, and I hereby authorize, empower and direct her to
sell and convey, by good and sufficient deed, in fee simple estate, any and all of
my real estate, at public or private sale, for such price or prices, upon such
terms and conditions, as she, in her judgment, determines is best for my estate,
and to that end to sign, seal, execute, acknowledge and deliver all deeds or
other instruments necessary therefor, as effectively as I could do if I were
personally present. My Executrix shall have all of the power and authority
granted a personal representative under presently existing Pennsylvania
statutes, and such additional powers and authorities as may be granted under
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EAST mOH STREET
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(717) 249-6427
Pennsylvania statutes existing at the time of my death and all of the powers
and authority conferred by this Will on my Trustees.
I authorize my Executrix to pay such debts, funeral expenses,
anministration expenses, and taxes, which may be chargeable against my
estate from my estate prior to any distribution.
In addition, I authorize my Executrix to make any election permitted by
any tax law and no adjustment of any kind shall be made between or among
beneficiaries because of the exercise of any of the powers of this Article.
I direct that my estate be settled without the intervention of any court,
except to the extent required by law; and that my Executrix shall settle my
estate in such manner as shall seem best and most convenient to her, and I
empower the same to mortgage, lease, sell, exchange and convey the real and
personal property of my estate, without an order of court for that purpose, and
without notice, approval or confirmation, and in all other respects to
administer and settle my estate without the intervention of any court.
My Executrix shall be entitled to take reasonable and just compensation
for her time and expense incurred in the execution of my Will. In the event
that my wife is unable or unwilling to serve, then I nominate and appoint my
son, ROBERT A O'NEILL, to so serve, and to serve without bond, and grant
to him all the powers and authority that I have herein granted to my first
named Executrix. In the event that my son is unable or unwilling to serve,
then I nominate and appoint my daughter, PATRICIA TRANSUE, to so
14
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)FFlCES OF
:N Ie MlLKES
nOH STREET
PA 17013-3085
249-6427
serve, and to serve without bond, and grant to her all the powers and authority
that I have herein granted to my first named Executrix
FIFTEENTH
It is my intention that assets in the Marital Trust shall qualify for the
federal estate tax marital deduction. It is my intention that any assets in the
Residuary Trust shall not qualify for the federal estate tax marital deduction.
To this end my Executrix shall not elect under Internal Revenue Code Section
2056(b)(7) or any comparable section in effect at my death for the assets in the
Residuary Trust to qualify for the federal estate tax marital deduction.
SIXTEENTH
If any provision of this Will or any Codicil to this Will is held to be
inoperative, invalid, or illegal, it is my intention that all of the remaining
provisions shall continue to be fully operative and effective so far as is possible
and reasonable.
IN WITNESS WHEREOF, I have hereunto set my hand and Seal to
this, my Last Will and Testament, consisting of 15:.. typewritten pages, the
first J.!:L of which bear my signature in the margin for the purpose of
identification, this S*'- day of November 1999.
R~c. O'~
ROBERT C. O'NEILL
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SIGNED, SEALED, PUBLISHED AND DECLARED by the above
named Testator, as and for his Will, 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 in attestation thereof.
r', r. I I ,:} I~ / J
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residing at
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residing at
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cOMMON\VEALTH OF PENNSYLVANIA
:SS
COUNTY OF CUMBERLAND
I, ROBERT C. O'NEILL, having been duly qualified according to law,
acknowledge that I signed the foregoing instrument as my Will, and that I
signed it as my free and voluntary act for the purposes therein expressed.
~+- C,~'YWf
ROBERT C. O'NEILL
We, having been duly qualified according to law, depose and say that
we were present and saw the Testator sign the foregoing instrument as his
Will; that he signed it as his free and voluntary act for the purposes therein
expressed; that each of us in his sight and hearing and at his request signed
OfFICES OF
EN " MILKES
- mOH STREET
'. PA 17013-3085
} 24~27
16
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the Will as witnesses; and that to the best of our knowledge he was at that
time 18 or more years of age, of sound mind and under no constraint or undue
influence.
O~k)wl~ '.R, tQ Cl~
Witness
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Witness
Subscribed, sworn to or affirmed,
and acknowledged before me by the
above named Testator and by the
witnesses whose names appear
opposite - J .' , 1999.
NOTARIAL SEAL
....... W.IIIUC!S. "'TMY PU8UC
(WIl("~ BORO. CUM8ERI.ANO co.. PA
MY (' ~rr IniON EXPIRES JULY 27.1OOZ
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PA 17013-3085
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