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Agenda 03/08/2016 Item #16D12 3/8/2016 16.D.12. EXECUTIVE SUMMARY Recommendation to approve a Release, Waiver & Refunding Agreement and Plan of Final Distribution for the Franz Pschibul Revocable Trust of 1996, to accept final distribution in the amount of$295,264.82 to specifically benefit the Naples Regional Branch Library and authorize the Chairman to approve the required receipt and necessary budget amendment. OBJECTIVE: To provide services at the Naples Regional Branch Library to benefit the residents of Collier County. CONSIDERATIONS: The Raymond James Trust, N.A. advised the Library that the Library is a beneficiary of the Franz Pschibul Revocable Trust of 1996. The Trust would like to donate the final distribution of$295,264.82 to the Collier County Public Library. The Trust specifies that the funds must be used by the Naples Regional Library. The Raymond James Trust, N.A. requires that the County approve to accept the funds and confirm that the County will abide by the provisions set forth in the Trust and commit the funds to the Collier County Public Library. FISCAL IMPACT: Donation provided by the Franz Pschibul Revocable Trust of 1996 in the amount of $295,264.82 will be recognized and budgeted in the Library Fund 129 (Fund Center 156112). There is no requirement for a County match. LEGAL CONSIDERATIONS: This item has been approved as to form and legality and requires majority vote for approval.—CMG GROWTH MANAGEMENT IMPACT: None. RECOMMENDATION: That the Board of County Commissioners approves and accepts a $295,264.82 donation from the Franz Pschibul Revocable Trust of 1996 to specifically benefit the Naples Regional Branch Library, authorize the Chairman to approve the required receipt and necessary budget amendment. Prepared By: Tanya Williams,Assistant Library Director Attachments: 1)Plan of Final Distribution 2) Pschibul Revocable Trust Second Amendment 3)Release Waiver Refunding Agreement 4)W9 BCC 2015 Packet Page -691- 3/8/2016 16.D.12. COLLIER COUNTY Board of County Commissioners Item Number: 16.16.D.16.D.12. Item Summary: Recommendation to approve a Release, Waiver& Refunding Agreement and Plan of Final Distribution for the Franz Pschibul Revocable Trust of 1996, to accept final distribution in the amount of$295,264.82 to specifically benefit the Naples Regional Branch Library and authorize the Chairman to approve the required receipt and necessary budget amendment. Meeting Date: 3/8/2016 Prepared By Name: TibbettsKaren Title:Administrative Assistant,Library 2/12/2016 11:53:23 AM Submitted by Title: Assistant Division Director-Library, Library Name: WilliamsTanya 2/12/2016 11:53:24 AM Approved By Name: WilliamsTanya Title:Assistant Division Director-Library, Library Date: 2/17/2016 2:33:08 PM Name: TownsendAmanda Title: Division Director-Operations Support,Public Services Department Date: 2/18/2016 9:22:00 AM Name: AlonsoHailey Title: Operations Analyst,Public Services Department Date: 2/22/2016 9:27:42 AM Name: WilliamsTanya Title: Assistant Division Director-Library,Library Packet Page-692- 3/8/2016 16.D.12. Date: 2/22/2016 9:45:28 AM Name: Joshua Thomas Title: Grants Support Specialist, Grants Management Office Date: 2/22/2016 10:14:23 AM Name: CarnellSteve Title: Department Head-Public Services,Public Services Department Date: 2/22/2016 4:59:51 PM Name: KlatzkowJeff Title: County Attorney, Date: 2/24/2016 10:34:53 AM Name: StanleyTherese Title: Manager-Grants Compliance, Grants Management Office Date: 2/26/2016 11:59:22 AM Name: CasalanguidaNick Title: Deputy County Manager, County Managers Office Date: 2/28/2016 4:33:07 PM Packet Page -693- 3/8/2016 16.D.12. co rn NJ 00, 0 N 00 ?, vi f9 o up 3 o rn v0? ° v C 03 V ` n 01 • +0 N a-1 N �rL. IT tn. tom? G lD n e-i N a1 O ii, J 0 0 00 t0 N 0 0 N N V U N a1 N- Cl 0 0 Cl 00 (n r+ XI N n O Lf1 O 0 LA t0 Ct e-i 01 t/? ul t0 no = CL c Qt Ct 00 N a-i N N Z. E %.0 al in 01 -v). 11. 01 �- Q 1- J a-i CU 0 U NI °n° CT) O O 0N1 CO 7 N N: O Lf1 O O Li"; d so)cti t0 •t a-1 al tn. t1) cc,- o al 00 N a- N ■ 2 0. 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( ( I t/? 0 o a_ a RS N w C 3/8/2016 16.D.12. SECOND AMENDMENT TO FRANZ PSCIEiIBUL REVOCABLE TRUST OF 1996 This is the Second Amendment to the FRANZ PSCHIBUL REVOCABLE TRUST OF 1996, dated May 15, 1996, as amended (the "Trust Agreement"), by and between FRANZ PSCHIBUL, as Settlor and as Trustee. Pursuant to the rights and powers reserved to the Sett lor under paragraph (C) of Article I of the Trust Agreement, I, FRANZ PSCHIBUL, amend the Trust Agreement as follows: FIRST: I hereby revoke and delete paragraph (C) of Article I of the Trust Agreement in its entirety, and substitute the following paragraph as new paragraph(C) of Article I of the Trust Agreement in lieu thereof: "(C) Revocability I reserve the right to amend or revoke this trust in whole or in part at any time and from time to time by a duly acknowledged instrument executed by me with the formalities required for a valid Florida will set forth in Section 732.502(1) Florida Statutes. An amendment or revocation shall become effective when I sign it, but the trustee shall not be liable for any action taken pursuant to the terms of the trust as they existed prior to receipt by the trustee of such amendment or revocation. Following any complete revocation, the trustee shall distribute to me all trust assets remaining after the trustee shall pay or make provision ?.. for payment of all unpaid administration expenses." SECOND: I hereby revoke and delete paragraph (B) of Article III of the Trust Agreement in its entirety, and substitute the following paragraph as new paragraph(B) of Article III of the Trust Agreement in lieu thereof: QB188 1 8076.1 Packet Page -695- 3/8/2016 16.D.12. "(B) Division and Distribution Upon the death of the survivor of my wife, MARINE, and me, the then remaining net trust assets shall be divided into as many equal shares as are necessary to provide for the following distributions, as have not failed for lack of a beneficiary, and such shares • shall be disposed of as follows: (1) One (1) share shall be further divided into as many equal parts as are necessary to provide for the following distributions, as have not failed for lack of a beneficiary, and such parts shall be disposed of as follows: (a) One(1)part shall be distributed to CHILDREN'S MUSEUM OF NAPLES, INC., Naples, Florida, or its legal successor organizations forever. (b) One(1) part shall be distributed to COLLIER COUNTY PUBLIC LIBRARY, Naples, Florida, or to its legal successor organizations forever, to be used for the benefit of the NAPLES REGIONAL BRANCH LIBRARY. If the NAPLES REGIONAL BRANCH LIBRARY is not then in existence, such funds shall be used by COLLIER COUNTY PUBLIC LIBRARY as it sees fit. (c) One (1)part shall be distributed to FLORIDA GULF COAST UNIVERSITY FOUNDATION, INC., Fort Myers, Florida, or to its legal successor organizations forever, to be contributed to The General Scholarship Fund. (2) One(1) share shall be distributed equally among TODD WERTALIK, JANINE GREGOR, CLAUDIA' MOGENDORF, and ANDREAS MAIER. If TODD,"JANINE, CLAUDIA, or ANDREAS is not then living,his or her share shall be added to the share to be distributed under subparagraph (B)(I) above and shall be distributed pursuant to its terms." THIRD: I hereby revoke and delete subparagraph (A)(2) of Article IV of the Trust Agreement in its entirety, and substitute the following paragraph as new subparagraph(A)(2)of Article IV of the Trust Agreement in lieu thereof: "(2) For purposes of this paragraph (A), an individual trustee shall be deemed incapacitated, and therefore to have Page 2 QB18818076.1 • •Packet Page -696- 3/8/2016 16.D.12. ceased to act as trustee, whenever a physician signs and files with the trust records a written statement certifying that he or she is the primary care physician of the incapacitated trustee and that in his or her opinion, or in the opinion of another physician with whom he or she has consulted, the incapacitated trustee is mentally or physically unable to administer the trust affairs properly. A majority of the adult income beneficiaries and/ or the then acting co-trustee or any named successor trustee may request in writing not more often than once every twelve (12) months that any • individual trustee provide within ninety(90) days of such request a copy of a written statement regarding the individual trustee's mental and physical ability to administer the trust affairs properly. Such written statement shall be prepared by the primary care physician of the individual trustee or another physician with whom the primary care physician has consulted who has examined the trustee no more than two (2) months prior to the date of the written request. The individual trustee shall be reimbursed for all reasonable expenses incurred in connection with obtaining and circulating the written statement. If the individual trustee fails to provide the written statement within the time required, then such individual trustee shall be deemed incapacitated and therefore to have ceased to act as trustee. I exonerate any physician providing a written statement pursuant to this paragraph from any and all liability for executing such a statement. Anyone relying on such statement and this provision of the trust instrument is released from any liability on account of such reliance. I provide for such determination in order to permit trustee succession without the necessity of court action; however, such determination shall have no effect on my power to revoke this trust so long as I am competent to do so." FOURTH: I hereby revoke and delete Article V of the Trust Agreement in its entirety, and substitute the following paragraph as new Article V of the Trust Agreement in lieu thereof: "V. ACCOUNTS The trustee shall render accounts of this trust to me during my lifetime at my request. Following my death, the trustee shall prepare at least annually an account of the administration of each of the trusts established hereunder. The trustee shall, within a reasonable time, mail or deliver a copy of each account to the qualified beneficiaries of the trust to which the account relates; provided, however, that if any such person is under a legal disability, the trustee shall mail or deliver such person's copy of such account to the court-appointed guardian or conservator of such Page 3 QB18818076.1 Packet Page -697- 3/8/2016 16.D.12. person's estate, or, in the case of a minor for whose estate no guardian has been appointed, to a parent. I intend that the trustee shall be completely released and discharged as to an adult qualified beneficiary or an adult or minor qualified beneficiary who has a court-appointed guardian or conservator with respect to the period of any account if the adult qualified beneficiary or the adult or minor qualified beneficiary's court-appointed guardian or conservator either gives the trustee written approval of the account or fails to object in writing to it within six (6) months after the trustee mailed or delivered a copy of the account as provided above. As to a minor qualified beneficiary who does not have a court-appointed guardian or conservator, the trustee shall be completely released and discharged with respect to any account for a period that ends before such qualified beneficiary attains the age of majority if such qualified beneficiary (or the j court-appointed guardian or conservator that is acting for such qualified beneficiary after such qualified beneficiary has attained the age of majority) has received a copy of such account after such qualified beneficiary has attained the age of majority and either gives the trustee written approval of such account or fails to object in writing to it within six(6)months after the • date of such receipt. I intend by this Article to provide an informal, non- judicial and inexpensive procedure whereby the trustee may obtain a complete discharge as to each qualified beneficiary with respect to the administration of any trust established hereunder. For purposes of this Article, the term `qualified beneficiary' shall mean a living person then entitled to receive distributions of income and/or principal from the trust, a living person who would be entitled to receive distributions of income and/or principal from the trust if all interests of the current persons then entitled to receive distributions of income and/or principal from the trust terminated on such date without causing the trust to terminate, and a living person who would be entitled to receive distributions of income and/or principal from the trust if such trust terminated in accordance with its terms on such date." FIFTH: In all other respects, I hereby ratify and confirm the provisions of the Trust Agreement, reserving to myself the right to amend further the Trust Agreement and this amendment thereto. IN WITNESS WHEREOF, FRANZ PSCHIBUL on this`2 day of October, 2009, has executed this Second Amendment to the FRANZ PSCHIBUL REVOCABLE TRUST OF 1996,dated May 15, 1996, as amended. Page 4 QB18818076.1 Packet Page -698- . 3/8/2016 16.D.12. In ,-- Presence of: ilk 1 411,AAIrd6.2"..........z a .1141. a—4 I _a... 1 ." ► / ' ' ,' PSCHIBUL, t`� Settlor and Trustee 1 1 AFFIDAVIT OF PROOF OF TRUST AMENDMENT I STATE OF FLORIDA ) ) ss. COUNTY OF COLLIER ) I, FRANZ PSCHIBUL, declare to the officer taking my acknowledgment of this instrument, and to the subscribing witnesses, that I signed this instrument as an Amendment to Revocable Trust. I ' • , : PSCHIBUL, Settlor '. .... f � � , We, ;.a 1. ��a. L and �e witnesses, have been sworn by the o ficer signing below, and declare to that officer on our oaths that the Settlor declared the instrument to be an Amendment to Revocable Trust and signed it in our presence and that we each signed the instrument as a witness in the presence of the Settlor and in the presence of io •h other. 1 rte r4--ry 1 - , _� �• 4 ,,d app,.., -c. R!, I Acknowledged and subscribed before me by the Settlor, FRANZ PSCHIBUL, I who is personally known to me or who has produced driver's licenses a identifi ation, and sworn to and subscribed before me by the witnesses, 'Cu'-2«. who erson wn to me or who has produced a driver's license as identification, f. ands who is personally known to me or who has produced I Page 5 QB18818076.1 • Packet Page -699- 3/8/2016 16.D.12. • a driver's license as identification, and subscribed by me in the presence of the Settlor and the subscribing witnesses,all on tbisca- day of October,2009. SEAL Signature of Notary Public Printed Name of Notary Public Type of identification utilized by the Notary: • Settlor: rersonal Knowledge ❑Driver's license Witness 1: 9crsonal Knowledge 0 Driver's license Witness 2: Io'eraonal Knowledge 0 Driver's license '? �{ Iy�y/uy�''`^y^s; L DIUp�[f 4 1 • Page 6 QB\8818076.1 • - Packet Page -700- 3/8/2016 16.D.12. RAYMOND JAMES® Trust Release, Waiver & Refunding Agreement Name of Account: Franz Pschibul Revocable Trust of 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 ("Trust"). Trustee: RAYMOND JAMES TRUST,N.A. ("Trustee") Beneficiaries: Todd Wertalik, Janine Gregor, Claudia Mogendorf, Andreas Maier, Children's Museum of Naples, Inc., Collier County Public Library and Florida Gulf Coast University Foundation, Inc., ("Beneficiaries") The undersigned, as Beneficiaries of the Trust, in consideration of the mutual covenants set forth below, hereby: 1. Acknowledge that they are entitled to an account of the Trustee's acts as Trustee of the Trust, that the Trustee may file a judicial accounting and petition for discharge in the appropriate court seeking approval of its accounting and granting its petition for discharge from any further responsibility of the Trust; 2. Agree to execute this Agreement in lieu of such judicial accounting and discharge and waive all right to any such account in order to expedite the distribution of the Trust and avoid the expense attendant thereon; 3. Accept all periodic statements of the Trust heretofore made by Trustee and received by the undersigned in connection with the administration of the Trust and does hereby release the Trustee from any and all liability for all matters disclosed in such periodic statements of account; 4. Acknowledge that they are aware of the amounts and assets which shall be transferred upon execution of this Agreement, subject to any applicable market fluctuation and payment of fees and expenses, and accepts same as accurate; 5. Release and discharge the Trustee, as trustee and in its corporate capacity, its predecessors, successors, affiliates and directors and employees of the Trustee or its affiliates, of and from any and all liability or claims whatsoever that they or any other person or entity may now have or may have in the future against the Trustee by reason of any act done or omitted to be done by the Trustee in connection with the administration of the Trust; 6. Agree that, if any claims, charges or expenses (including but not limited to taxes, court costs, attorneys' fees and fiduciary compensation) become properly payable by the Trustee out of the property hereby delivered, the undersigned will, Page l of 3 Packet Page -701- 3/8/2016 16.D.12. RAYMOND JAMES® Trust Release, Waiver & Refunding Agreement immediately upon demand, pay over the amount thereof to the Trustee, or retransfer and redeliver to the Trustee, for sale and liquidation, such part of the assets delivered herewith as said Trustee may demand. Said refund shall not exceed the value of the assets received from the Trust. 7. Acknowledge that (i) this Agreement is a legal document; (ii) they have been advised to have this Agreement reviewed by their attorney(s); and (iii) they have had the Agreement reviewed by such attorney(s) or voluntarily chose to execute it without a review by such attorney(s); 8. Understand that the provisions of this Agreement are severable, and if any part of it is found to be unenforceable, the other provisions shall remain fully valid and enforceable; 9. Agree that the provisions of this Agreement shall bind and inure to the benefit of them and their heirs, successors and assigns and the successors and assigns of the Trustees; and 10. Agree that this Agreement may be signed in counterparts, each of which shall be an original and all of which together shall constitute one Agreement. Dated: Todd Wertalik, Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29,2009 Dated: Claudia Mogendorf, Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 Dated: Andreas Maier, Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 Page 2 of 3 Packet Page -702- 3/8/2016 16.D.12. RAYMOND JAMES® Trust Release, Waiver & Refunding Agreement , Dated: Janine Gregor, Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 Dated: Collier County Public Library, Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 Dated: Florida Gulf Coast University Foundation, Inc., Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 , Dated: Children's Museum of Naples, Inc., Individually and as Beneficiary of the Franz Pschibul Revocable Trust on 1996, dated May 15, 1996 as amended on March 31, 1998 & October 29, 2009 ATTEST: DWIGHT E. BROCK, Clerk By: Approved as to form and legality Assistant County Attorney Page 3 of 3 Packet Page -703- 3/8/2016 16.D.12. Form W •9 Request for Taxpayer Give Form to the (Rev,December2014) Identification Number and Certification requester.Do not Department of the Treasury send to the IRS. dens,Revenue Service . • 1 Name(as shown on your income tax return.Name Is required on this line;do not leave this line blank. Board of County Cor imissioners . 2 Business name/disregard sd entity name,if iifferent from above cv m g Q. 3 Check appropriate box fo'federal tax class fication;check only one of the following seven boxes; 4 Exemptions(codes apply only to c ❑Individual/sole prophet r or ❑ C Corporation certain ionsion,not individuals:see ❑ S Corporation ❑ Partnership ❑Trust/estate instructions on page 3): single-member LLC Exempt payee code(if any) z.yz ❑Limited liability comber i.Enter the tax cl:issification(C=C corporation,S=S corporation,P=partnership)s•g i Note.For a single-men beer LLC that is do regarded,do not check LLC;check the appropriate box in the line above for Exemption from FATCA reporting the tax classification of he single-membe r owner. code(if any) c on a v ra Other(see instructions) • Government WppNw m to accounts •ntehwd outside the U.S.) 5 Address(number,street,E id apt.or suite nc.) Requester's name and address(optional) 3299 Tamami Tr E Ste 700 m 6 City.state,and ZIP code to Naples, FL 34112-574!) 7 List account number(s)her a(optional) Part i Tax.a er Ide,ttification Number(TIN) Enter your TIN In the appropriate box.The TIN provided must match the name given on line 1 to avoid I Social security number backup withholding.For individut Is,this is gener shy your social security number(SSN).However,for a r resident alien,sole proprietor,or iisregarded ent ty,see the Part I instructions on page 3.For other - - entities,it is your employer,dent.ication number(EIN).If you do not have a number,see How to get a - - TIN on page 3. or Note.If the account is in more the in one name,se a the instructions for line 1 and the chart on page 4 for i Employer identMcation number guidelines on whose number to e:der. ' ' - - 5 9 - 6 0 0 0 5 5 8 Part II Certification tnder penalties of perjury,I certif' that: . The number shown on this forr1 is my correct taxpayer identification number(or I am waiting for a number to be issued to me);and 2. I am not subject to backup wit, holding because:(a)I am exempt from backup withholding,or(b)I have not been notified by the Internal Revenue Service(IRS)that I am subject'o backup withholding as a result of a failure to report all interest or dividends,or(c)the IRS has notified me that i am no longer subject to backup WI hholding;and 3. I am a U.S.citizen or other U.S person(define(,below);and 4.The FATCA code(s)entered on I its form(if any)Indicating that I am exempt from FATCA reporting is correct. Certification instructions.You mist cross out its 112 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report;.il interest and c ividends on your tax return.For real estate transactions,item 2 does not apply.For mortgage interest paid,acquisition or abandi nment of securad property,cancellation of debt,contributions to an individual retirement arrangement(IRA),and generally,payments other than int(rest and divide;ids,you are not required to sign the certification,but you must provide your correct TtN.See the instructions on page 3. Sign Signature of _ Here U.S.person► 1 C.c_ '� i t �r Date► ( Ct ( , General Instructions �s •Form 1 8,(iome mortgage Interest),1098-E(student loan Interest),1098-T (tuition) L/ Section references are to the internal Re revue Code unles r otherwise noted. •Form 1099-C(canceled debt) Future developments.Information aboi t developments a fecting Form W-9(such •Form 1099-A(acquisition or abandonment of secured property) as legislation enacted after we release It;is at www.irs.gov'fw9. Use Form W-9 only if you are a U.S.person(including a resident alien),to Purpose of Form provide your correct TIN. An individual or entity(Form W-9 request sr)who is requires Ito file an information /f you do not return Form W-9 to the requester with a 77N,you might be subject return with the IRS must obtain your con act taxpayer;dent fication number(TIN) to backup withholding.See What is backup withholding?on page 2. which may be your social security numbs r(SSN),individua taxpayer identification By signing the filled-out form,you: number((TIN),adoption taxpayer ldentific aeon number(AT N),or employer 1.Certify that the TiN you are giving is correct(or you are waiting for a number identification number(EIN),to report on i'I information retu n the amount paid to to be issued), you,or other amount reportable on an int rmation return.E samples of information returns Include,but are not limited to,the following: 2.Certify that you are not subject to backup withholding,or •Form 1099-INT(interest earned or pail) 3.Claim exemption from backup withholding if you are a U.S.exempt payee.if •Form 1089-DIV(dividends,including tht se from stocks or mutual funds) applicable,you are also certifying that as a U.S.person,your allocable share of any partnership income from a U.S.trade or business is not subject to the •Form 1099-MISC(various types of Moot ie,prizes,awards,or gross proceeds) withholding tax on foreign partners'share of effectively connected income,and •Form 1099-B(stock or mutual fund sale a and certain othe'transactions by 4.Certify that FATCA code(s)entered on this form(if any)indicating that you are okers) exempt from the FATCA reporting,is correct.See What is FATCA reporting?on Form 1099-S(proceeds from real estate transactions) page 2 for further information. •Form 1099-K(merchant card and third f arty network tram actions) Cat.No.10231X Form W-9(Rev.12-2014) Packet Page -704-