HomeMy WebLinkAbout12-05-06
REV-1500 EX. (6-00)
.
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
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-tfuIfTY ctr- YEAR NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Bretzel, Albert W.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
SOCIAL SECURITY NUMBER
1 63- 0 3 - 9 9 7 9
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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07/26/2006 07/24/1912
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
[Xl 1. Original Return
o 4. Limited Estate
[Xl 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
[Xl 7. Decedent Maintained a Living Trust (Attach copy 01 Trust)
o 10. Spousal Poverty Credit (date ofdealh between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
Q.. 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 01
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Gerald J. Shekletski Es . 414 Bridge S1.
FIRM NAME (If Applicable)
Stone LaFaver & Shekletski P.O. Box E
TELEPHONE NUMBER
717 774-7435 New Cumberland PA 17070
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
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OFFICIAL USE ONLY
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(8)
455,222.22
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(7)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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455,222.22 I
0.00 X _(15) 0.00
0.00 X _(16) 0.00
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 0.00
14. Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a}(1.2)
(11)
(12) 455,222.22
(13) 455,222.22
(14) 0.00
16. Amount of Line 14 taxable at lineal rate
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
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ece ents ampl ete ress:
'STREET ADDRESS
824 Lisburn Road, Aoartment 314
CITY 1 STATE I ZIP
Camp Hill 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
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. (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
0.00
0.00
0.00
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; ........................................................................... D 00
b, retain the right to designate who shall use the property transferred or its income; ........................................ D 00
c. retain a reversionary interest; or ...................................................................................................... D 00
d. receive the promise for life of either payments, benefits or care? ............................................................. D 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................. D 00
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. D 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 00 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 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.
SIGNATUR OF PERSON RESPONSI FOR FI G RETURN
/
DATE /
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ADDRESS
Gerald J. Sh tski, Esq.
414 BridQe St., P.O. Box E, New Cumberland
PA
PA 17070
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 orfor 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 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 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.
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This is to certify that the information here given is correctly copied from an original certificate of death dl;dy filed with me as
I..ocal Registrar. The original certificate will he forwarded to the State Vital Records Office for permanent 'filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate. $6.()()
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COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
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ep\tra\bretzel.aw\1_96
ALBERT W. BRETZEL
REVOCABLE LIVING TRUST AGREEMENT
THIS AGREEMENT OF TRUST, is executed in duplicate this 30th day
of January, 1996, by and between ALBERT W. BRETZEL, of the Borough of
Mechanicsburg, County of Cumberland and Commonwealth of Pennsylvania,
(he't"einafter called the "Settlor") and IRENE S. BRETZEL and ALBERT W.
BRETZEL, of the Borough of Mechanicsburg, County of Cumberland and
Commonwealth of Pennsylvania, (herei.nafter called the "Trustees.") and
is to be called the Albert W. Bretze1 Revocable Living Trust Agree-
ment.
WIT N E SSE T H:
WHEREAS, Settlor has transferred to the Trustees all the property
described in Schedule A annexed he:&::eto.
NOW, THEREFORE, Settlor hereby establishes with Trustees a trust
consisting of the property described in the aforesaid Schedule A,
together with all other property, real or personal, that may be added
to the trust (such property, additions and proceeds being hereinafter
called principal) to be held by the Trustees, IN TRUST, for the
following uses and purposes:
FIRST: During the lifetime of the Settlor:
A. The Trustees shall pay the net income to the Settlor in
such periodic installments as the Trustees shall find convenient, but
at least as often as quarter-annually.
-1-
B. The Trustees may apply the net income of this trust for
the support of the Settlor should he by reason of age, illness or any
other cause, in the opinion of the Trustees, be incapable of disburs-
ing it and the Trustees are further authorized to expend or apply from
the principal of this trust such sums as they, in their sole discre-
tion, may from time to time deem advisable for the support of Settlor
to maintain him in the station of life to which he is accustomed at
the creation of this trust or during illness or emergency.
C. The Trustees shall pay so much of the principal of the
trust up to the entire amount of principal to the Settlor as the
Settlor shall request in writing.
D. If the Settlor is, in the opinion of the Trustees,
disabled by reason of age, illness or any other cause, the Trustees
may, but are not required to, apply for Settlor's wife's benefit as
much of the net income and principal of this trust as the Trustees may
deem advisable for Settlor's wife's support to maintain her in the
standard of living to which she is accustomed at the creation of this
trust, after taking into account her other readily available assets
and sources of income.
SECOND: If Settlor's wife, IRENE S. BRETZEL, survives him,
Trustee shall hold in separate trust without deduction for estate or
inheritance taxes the minimum amount which must be added to the value
of all other property in Settlor's gross taxable estate for which the
marital deduction is allowed in order to give Settlor's estate a
marital deduction that will reduce federal estate tax on Settlor's
-2-
estate to the lowest possible amount. Such minimum amount shall be
determined after first taking into account all other deductions and
credits except:
A. the state death tax credit to the extent that its use
would require an increase in the amount of state death taxes paid; and
B. The credit for tax on prior transfers to the extent that
credit arises from transfers to Settlor from individuals who die after
Settlor. The size of this trust shall be determined as though
Settlor's executrix elected to qualify it for the marital deduction in
accordance with Section 2056(b) (7) of the Internal revenue Code or its
successors, regardless of whether Settlor's executrix, in fact, so
elects.
Settlor recognizes that, depending on the amount of other
bequests, the amount of Settlor's non-testamentary dispositions, the
amount of state death taxes, and other factors, the marital trust
("trust A") may be non-existent, or may amount to the entire balance
of Settlor's testamentary estate so that the residuary trust is non-
existent. No property not qualified for the marital deduction shall
be allocated to this marital trust A.
Trustee shall select and distribute to the marital trust the
cash, securities, and other property that shall constitute the marital
trust, employing for the purpose of valuation the adjusted basis of
the asset for federal estate tax purposes, provided that the assets
distributed shall be selected in such manner that they shall have an
aggregate fair market value fairly representative of the appreciation
-3-
or depreciation in the value to the date or dates of distribution of
all assets then available for distribution.
THIRD: If Settlor's wife, IRENE S. BRETZEL, survives him, the
Trustee shall hold the residue held under this trust agreement of
every nature and wherever situate, IN FURTHER SEPARATE TRUST, for the
following uses and purposes:
A. To pay the net income therefrom to Settlor's wife, IRENE
S. BRETZEL, for and during her lifetime in such periodic installments
as Trustee shall find convenient, but at least as often as quarter-
annually.
B. As much of the principal of this Trust as Trustee may
from time to time think advisable for the support of Settlor's wife to
maintain her in the station of life to which she is accustomed at
Settlor's death, shall be either paid to him or else applied directly
for her benefit by Trustee after taking into account her other readily
available assets and sources of income.
c. Trustee may apply the net income of this Trust for the
support of Settlor's wife, IRENE S. BRETZEL, should she by reason of
age, illness or any other cause, in the opinion of Trustee, be
incapable of disbursing it.
D. In addition to the above provisions, Settlor's wife
shall have the power to direct Trustee to pay to her or to apply out
of principal in each year, including the year of Settlor's death, an
amount not in excess of the greater of Five Thousand ($5,OOO.OO)
Dollars or five (5%) percent of the then aggregate value of the Trust
-4-
principal. This power is non-cumulative and can be exercised only by
an instrument in writing signed by Settlor's wife, and delivered to
Trustee.
E. Upon the death of Settlor's wife, IRENE S. BRETZEL, or
upon Settlor's death should his wife predecease him, the Trustee shall
distribute the balance of the principal and any accumulated and
undistributed income of the Trust in equal shares to such of Settlor's
children, MARYANN MOOREFIELD and KENNETH A. BRETZEL, as survive
Settlor. Should any of the above named children of Settlor fail to
survive him, the share of such child shall be distributed to such
child's issue, per stirpes. If such child should leave no issue
surviving at the time of distribution, then the share of such child
shall be distributed to the issue of Settlor, per stirpes. Any
share allotted to a child of Maryann Moorefield or Kenneth A. Bretzel,
or to a beneficiary not then twenty-five (25) years of age, shall be
held IN FURTHER TRUST for the following uses and purposes: (a) to
expend and apply so much of the net income and the principal as the
Trustee, in the Trustee's sole discretion, deems advisable during
illness or emergency or for college education shall be either paid
directly to the beneficiary or else be applied directly for the
beneficiary's benefit by the Trustee after taking into account the
beneficiary's other readily available assets and sources of income,
and (b) when the beneficiary reaches the age of twenty-five (25), the
beneficiary may, upon written demand to the Trustee, withdraw the
entire remaining balance of the trust principal and accumulated or
-5-
undistributed income. Notwithstanding anything to the contrary set
forth herein, illegitimate issue, stepchildren, adopted children,
step-grandchildren, adopted grandchildren and their issue shall not be
included as issue of the Settlor or the Settlor's children for
purposes of this trust agreement.
F. Should any person entitled to distribution from the
Trust be, in the opinion of the Trustee, incapable of disbursing it
because of age, illness or other cause, and should it be impossible or
inadvisable, in the opinion of the Trustee, for such share to be
awarded to such person or distributed to another for such person's
benefit, the share of such person shall be held, IN FURTHER TRUST, and
Trustee shall accumulate the income and shall apply from time to time
such portions of income, accumulated income, and principal as it deems
proper for that person's support and education including college with
regard to his or her parent's ability to provide for such support and
education, or to make paYment for these purposes without further
responsibility to the beneficiary or to the beneficiary's parent, or
to any person taking care of the beneficiary. Any principal or income
not so applied shall be distributed to the beneficiary when he or she
become of age or competent, or to the personal representative of the
beneficiary's estate in case of death during minority or before
becoming competent.
FOURTH: The interest of the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienation.
-6-
FIFTH: The Trustees shall have the power, but not the duty, to
make such expenditures out of the principal of this Trust, as the
Trustees, in their discretion, may consider desirable in order to
facilitate the settlement of the Settlor's estate. In exercising such
power, the Trustees may pay, in whole or in part, any or all of the
following items: the expenses of Settlor's last illness and burial,
including cost of any gravemarker; his debts; his income taxes; the
death taxes on any or all property in his gross estate for tax
purposes; and all other items in connection with the settlement of his
estate. Any such items may be paid directly by the Trustees or the
funds for their paYment may be transferred by the Trustees to
Settlor's executors or administrators; and neither such executor nor
administrator, nor any beneficiary of Settlor's estate shall be
required to reimburse the surviving Trustees for any funds so paid or
transferred. All such death taxes on present or future interests
shall be paid at such time or times as the surviving Trustees may
think proper, regardless of whether such taxes are then due, provided
that any postponed taxes on future interests shall be charged against
the principal of the particular share with respect to which the taxes
are imposed.
SIXTH: The Trustees shall have the following powers in addition
to those vested in them by law and by other provisions set forth
herein, applicable to all property, whether principal or income,
including property held for minors, exercisable without court approv-
al, and effective until actual distribution of all property.
-7-
A. To invest in all forms of property, including stock,
common trust funds and mortgage investment funds backed by the United
States Government, whether operated by Trustee or by others, without
restriction to investments authorized for Pennsylvania fiduciaries, as
they deem proper, without regard to any principle of diversification.
B. 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 price and upon
such terms and conditions as it deems proper.
C. To allocate receipts and expenses to principal on income
or partly to each as the Trustee from time to time thinks proper in
its sole discretion.
D. To compromise any claim or controversy.
E. To distribute in cash or kind or partly each.
F. To hold property in its name without designation of any
fiduciary capacity or in the name of a nominee or unregistered.
G. If there is no corporate trustee, to employ one or more
agents including but not limited to accountants, investment counsel,
brokers, bank or trust company, to perform services for and at the
expense of my estate and to carry or register investments in the name
of the nominee of such agent. The expenses and charges for such
services shall be charged against principal or income or partly
against each as my trustee may determine. My trustee is expressly
relieved of any liability or responsibility whatsoever for any act or
failure to act by, or for following the advice of, such agents, so
-8-
long as my trustee exercises due care in their selection. The fact
that a trustee may be a member, shareholder or employee of any agent
so employed shall not be deemed a conflict of interest. Any compensa-
tion paid pursuant to this subparagraph shall not affect in any manner
the amount of or the right of my trustee to receive commissions as a
trustee.
H. Whenever my trustee determines that the size of any
trust does not warrant the cost of continuing it, or that its adminis-
tration would be impractical for any other reason, to pay the princi-
pal without further responsibility to the income beneficiary, provid-
ed, however, that no trustee shall participate in any decision to
terminate any trust of which he or she is a current income beneficiary
hereunder.
I. To do all other acts and things necessary and appropri-
ate in the management, administration and distribution of this trust.
SEVENTH: Settlor reserves to herself the following right (which
may be exercised by Settlor alone whenever and as often as Settlor may
wish) by an instrument in writing, intended to take effect during
Settlor's lifetime, signed by Settlor and delivered to the Trustees,
to revoke or amend this agreement in whole or in part, provided that
the duties, powers and liabilities of the Trustees shall not be
substantially changed without their written consent.
EIGHTH: Anyone may add property, real or personal, to the
principal of this Trust by deed, will or otherwise.
-9-
NINTH: The Trustee may receive compensation for the performance
of its functions hereunder in accordance with its standard schedule of
fees in effect from time to time during the period over which its
services are performed.
TENTH: The situs of the trust herein created, for administrative
and accounting purposes, shall be in the County of Cumberland and
Commonwealth of Pennsylvania, and all questions pertaining to the
construction or validity of the provisions of this instrument shall be
governed by the laws of the Commonwealth of Pennsylvania.
ELEVENTH: When the context so requires, the masculine gender may
be substituted for the feminine, the feminine for the masculine and
the neuter for either, and vice versa. The singular shall be
substituted for the plural and vice versa.
TWELFTH: If Settlor's spouse and Settlor should die under
circumstances that render the order of their deaths uncertain, for the
purposes of this gift it shall be conclusively presumed that Settlor's
spouse survived Settlor. In such event, however, (in lieu of the
amount above specified), this gift shall consist of the amount but no
more of the principal held under this agreement without deduction for
estate or inheritance taxes that must be added to the value of all
other property for which the marital deduction is allowed, in order to
give Settlor's estate a marital deduction that would result in the
lowest total of federal estate tax on Settlor's estate and Settlor's
spouse's estate. Such amount shall be determined on the assumption
that Settlor's spouse died after Settlor on the date of Settlor's
-10-
death and that the spouse's estate was valued as of the date on, and
in the manner in, which Settlor's estate is valued for federal estate
tax purposes.
IN WITNESS WHEREOF, Settlor and Trustees have hereunto set their
hands and seals the day and year first above written.
r2 .
/I'" +1/fhU '-1r)' ch.>h~ c(
Witness
c~ ~!jj!
ALBERT W. BRETZEL ettlor/Trustee
~--/ #~
Witness U
n ~~~~. ~~
IRENE S. BRETZEL, Trus e
COMMONWEALTH OF PENNSYLVANIA)
)
)
SS.
day of ~~ .
the undesigned officer, a Notary blic, p:rsonallY
COUNTY OF CUMBERLAND tJJ
On thi s the ---J}O
1996, before me,
appeared IRENE S.
BRETZEL and ALBERT W. BRETZEL, known to me (or satisfactorily proven)
to be the persons whose names are subscribed to the within instrument
and acknowledged that they executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I have hereunto set my hand and notarial
NOT/\RIAL S~Al
Ci'l/'''Tf''1"'''' L ',,, . - .
V..v"." -..': . !'v-.f'll rc''''~ry PUi)liC
Nf'til --ir; ~:;,~' .'i"~JJ':;~.'-'-- _ '",'f
"'1 I t~ ''-'.....'h......;..;' ~~.nl,_1 Cd)
My (~.,::,ii:$chn Exp:!€:.; A;:Jril 13', 1999
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a~~ Y! I(,~-
Notary ublic
seal.
-11-
II
,~
ep\wills\bretzel.aw\8-95
LAST WILL AND TESTAMENT
OF
ALBERT W. BRETZEL
I, ALBERT W. BRETZEL, of the Borough of Mechanicsburg, County of
Cumberland, and Commonwealth of Pennsylvania, declare this to be my
last will and revoke any will previously made by me.
ITEM I: I give, devise and bequeath all of my household and
personal effects and other tangible personalty (not including cash or
securities) together with any existing insurance thereon, to my wife,
IRENE S. BRETZEL, provided she survives me.
ITEM II: Should my wife, IRENE S. BRETZEL, fail to survive me, I
bequeath my household and personal affects and other tangible person-
alty (not including cash or securities) together with any existing
insurance thereon, to such of my children as are living after my death
to be divided among them by my Executrix with regard for their
personal preferences in as nearly equal shares as practical. Any such
article allotted to a minor, may, as my Executrix thinks advisable,
either be delivered to the minor or any person to hold for the minor
or be sold and the proceeds paid to the Guardian as property distrib-
utable to the minor as hereinafter provided in Item IV hereof.
ITEM III:
I devise and bequeath the residue of my estate of
every nature and wherever situate, including any property over which I
have any power of appointment, to the Trustees named under a certain
Revocable Living Trust Agreement created by me on January 30, 1996, to
have and to hold, IN TRUST, for the uses and purposes and subject to
Page 1 of 5
the terms and provisions thereof, including any alterations or
amendments thereto or any other trust which may hereinafter be
substituted therefor.
ITEM IV: I appoint my Executrix and her successors guardian of
any property which passes either under this will or otherwise, to a
minor and with respect to which I am authorized to appoint a guardian
and have not otherwise specifically done so, provided that this
appointment of a guardian shall not supersede the right of any
fiduciary in their discretion to distribute a share where possible to
the minor or to another for the minor's benefit. Such guardian shall
have the power to use principal as well as income from time to time
for the minor's support and education (including college education,
both graduate and undergraduate) without regard to his or her parent's
ability to provide for such support and education, or to make payment
for these purposes, without further responsibility, to the minor or to
the minor's parent or to any person taking care of the minor.
ITEM V: All federal, state and other death taxes payable because
of my death, with respect to the property forming my gross estate for
tax purposes, whether or not passing under this will, together with
any interest or penalty imposed in connection with such tax, shall be
considered a part of the expense of the administration of my estate
and shall be paid from my residuary estate without apportionment or
right of reimbursement, provided that any taxes on the trust created
by me on January 30, 1996, may be paid from the assets of that trust
as provided therein.
Page 2 of 5
ITEM VI: I appoint my wife, IRENE S. BRETZEL, Executrix of this
my last will. Should my wife, IRENE S. BRETZEL, fail to qualify or
cease to act as Executrix, I appoint my daughter, MARYANN MOOREFIELD,
Executrix with the same powers and duties of this my last will.
ITEM VII: I direct that my Executrix, Guardian, Trustee and
their successors shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I, ALBERT W. BRETZEL, have hereunto set my
hand and seal this 30th day of January, 1996.
l2/~ir~
ALBERT W. BRETZ
SIGNED, SEALED, PUBLISHED and DECLARED by ALBERT W. BRETZEL, the
Testator above named, as and for his Last Will and Testament, and in
the presence of us, who at his request, in his presence and in the
presence of each other, have subscribed our names as witnesses.
~. ~.6-/} 4.
Address /
~m.d~'9-
Witness
'nuu ~ --L..L-P if/nd Ih-
Address
Page 3 of 5
COMMONWEALTH OF PENNSYLVANIA
) SS.
COUNTY OF CUMBERLAND )
I, ALBERT W. BRETZEL, the Testator 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 this instru-
ment as my last will; that I signed it willingly and that I signed it
as my free and voluntary act for the purposes therein contained.
auwk~
ALBERT W. BRE~
Sworn to or affirmed to and acknowledged before me by ALBERT W.
BRETZEL, the Testator, this So'l-h day of ,a.oU" AJ ' 1996.
Notari,,!Seal
Kaye R. UK..1<E.Y, Notary Public
New Cumberland 80ro. CUj,j:"::::3l1d County
My Commtsion E>:p:~.::; f.;a"C;~ 27, 1997
rrUJer, Fenm;yr/ana As:;oC:iOOn of Nota1ie8
~'j~ cK..;t..d~_
, Notary P lic
COMMONWEALTH OF PENNSYLVANIA)
) SS.
COUNTY OF CUMBERLAND )
we~#t~ and L/J4l. 'm. .4rh..1.~:', <1.-
witnesses w~names are signed to the attached or foregoing ~
the
instrument, being duly qualified according to law, depose and say that
we were present and saw Testator sign and execute the instrument as
his last will; that Testator signed willingly and that he executed it
Page 4 of 5
as his free and voluntary act for the purposes therein expressed; that
each of us in the hearing and sight of the Testator signed the will as
witnesses; that to the best of our knowledge, the Testator was at that
time eighteen or more years of age, of sound mind and under no
constraint or undue influence.
;~~'I.<J1A ~
Wltness
...
~d-
Sworn to or affirmed to and acknowledged before me by
!J.~ In'~ ' witnesses,
, 1996.
this
7(~,e. ~
tary P blic
Notarir:\ soal p ...,"-
R u'et.... ,,"..,"\, 1.JIJUU
Kaye .;~,":.;. ';--" '.-: :.1dCounly
. - I~-" f'~-o \.. . ...,~,.3.1 7
N"""JC'~lT,;);,::""lU "Ex" .' .o;'..,-h27 199
:., r.~",mi:;Sion - 'P!r~~ ..,~.'- .
I..y AI"." ______ .~,;"'"
~ . AS;;odation ot No.........
01T~i, F ar.nsy.~arl1a
Page 5 of 5
REV-1510 EX + (6-98)
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF
Bretzel Albert W
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
ITEM INCLUDE THE NAME Of" THE TRANSFEREE, THEIR RELATI~SHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER ATTACH A cOPy OF THE DEED;:OR REAl ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. Signator Account 455,222.22 100. 455,222.22
Albert W. Bretzel Revocable Living Trust dated 7/30/96
Beneficiary-Irene S. Bretzel, Surviving Spouse
TOTAL (Also enter on line 7 Recapitulation) $ 455.222.22
(If more space is needed, insert additional sheets of the same size)
,... .l
frt~~
;- - -~
PETER J. NEAVUNG
Associate
2431 North Second Street I Harmburg, PA 17110
717.234.760;
Fax 717.234.7560
E-mail pneavling@jhnetwork.com
J - - Db
7'
Firmname:24&ne
'i
Date:
Fax #
L-a-tav<v l' .~.
Attn:
Total Pages:
From: Peter Neavling
Re:
Comments:
16~3152~10288492
Prov\ding flnancial products and services for business and e&tate lannlng
Regi~ed RcprellCntati"f.!St-,nniliea oIIen-.d through SignalllrlnVl:lltor~. Inc. Member NASD, SIPC, J()24 BaullfIllIn
www.keystonefinancialmanagementcom
11, Allemn..'n, 1'1\ ]6104. 6JC-53O.2112,
..........
Account CUSID Total Shere Quantitv Position Date
JH1165921 300258746 8467.004 712612006
JH1165921 316089507 4572.672 712612006
JH1165921 31638R204 2357.065 712612006
JH1165921 41013Y104 3827.363 712612006
JH1165921 650914203 22.68 712612006
JH1165921 718912108 8500.675 712612006
JH1165921 779575109 1878.686 712612006
JH1165921 920461209 2009.04 712612006
JH1165921 92204L104 3305.654 7/2612006
JH1165921 922907209 2911.545 712612006
JH1165921 922907605 5411.944 712612006
Totals: 432640.328
Product TVD8
Mutual Fund
Mutual Fund
Mutual Fund
Mutual Fund
Core Money Mar1<et
Mutual Fund
Mutual Fund
Mutual Fund
Mutual Fund
Mutual Fund
Mutual Fund
I
!
i
I
Jd N.me
TAX FREE CLAS A
SPARTAN MUNII C
FID LIMITED TER MUNICIPAL
JH TAX-FR BO F CL A
PRIME FD -CAP ES CL
PHOENIX TAX BD FD A
TAX FREE INS IN ERMEDIATE
VALUE LINE TAX FD NAT PORTF
VAN PA TAX FRE INSD LGT PORT
VAN MUNI BOND NT TERM PORT
VAN MUNI BOND LONG TERM PORT
Svmbol
EKEAX
FHIGX
FL TMX
TAMBX
FPRXX
PHTBX
PTIBX
VLHYX
VPAIX
VWlTX
VILPX
,- . ~
Fund Price
$ 7.40
$ 12.63
$ 9.84
$ 10.08
$ 1.00
$ 10.50
$ 10.98
$ 10.31
$ 11.16
$ 13.14
$ 12.43
Fund FamilY
EVERGREEN
FIDELITY
FIDELITY
JOHN HANCOCK
FIDELITY
PHOENIX
T ROWE PRICE
VALUE LINE
VANGUARD
VANGUARD
VANGUARD
Share CI... t
A $
$
$
A $
$
A $
$
$
$
$
$
$
I'-'o"t
'~'.'''m.''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Bretzel Albert W.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Irene S. Bretzell Spousal 0.00
824 Lisburn Road, Apartment 314
Camp Hill, Pa 17011
ENTER DOLLAR AMOUNTS FORDISTRIBUTIONS 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. Credit Shelter Trust 455,222.22
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 455,222.22
(If more space is needed, insert additional sheets of the same size)