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WILL
I, IRWIN L. BAIRD, of Camp Hill, Cumberland County, Penn-
sylvania, do make this my Will, hereby revoking any and all wills
heretofore made by me.
FIRST: I direct that my just debts and the expenses of
my last illness and funeral be paid out of my estate as soon as may
be convenient after my death.
SECOND: I bequeath to my wife, IRENE C. BAIRD, all tangible
personal property, including automobiles, which I may own at the
time of my death, together with any policies of insurance on such
property; provided, however, that if my said wife does not survive
me for a period of 30 days, I bequeath to such of my children,
LISA MORRISON BAIRD, of Davis, California, NINA J. BAIRD, of Davis,
California and MARA L. BAIRD, of Swarthmore, Pennsylvania, as may
survive us both by such period so much of such property as they may
each select, in equal or unequal shares, and the rest of such property
shall be sold and the proceeds added to my residuary estate.
THIRD: I devise and bequeath all the rest, residue and
remainder of my estate, real and personal, and wherever situate,
to my wife, IRENE C. BAIRD, if she survives me for a period of 30
days. If my wife fails to survive me by such period, I devise and
bequeath all the rest, residue and remainder of my estate to such of
l1'.y children, LISA MORRISON BAIRD, NINA J. BAIRD and MARA L. BAIRD,
as may survi.ve me and to the issue who survive me of such of my
children as may predecease me, per stirpes.
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FOURTH: (A) I hereby appoint IRENE C. BAIRD, Executrix
of this my Will.
(B) I give and grant to my Executrix in addition to the
authority conferred by law, the power to sell any or all of my
property, real or personal, at public or private sales at such times
and for such prices and upon such terms and conditions as she may
see fit, or in her discretion to retain the same for distribution
in kind, and the power, but not the duty, to invest any cash without
being limited to legal investments, and to compromise claims by or
against my estate.
(C) No bond shall be required in any jurisdiction of
my Executrix or of any successor Executor, or if a bond is required
by law, no surety on such bond shall be required.
(D) In the event any expense of administration of my
estate shall, at the option of my Executrix, be deductible either in
computing any Federal income tax payable during the administration
of my estate, or in computing the Federal estate tax payable with
respect to my estate, my Executrix shall exercise such option as
she shall determine to be in the best interests of my estate and
the beneficiaries thereof. In the event any such expense is deducted
for federal income tax purposes, my Executrix shall not be required
to transfer from income to principal an amount equal to the additional
Federal estate tax which my estate will be required to pay by reason
of the failure to claim any such expense asa deduction for Federal
estate tax purposes.
(E) I further authorize my Executrix to join with my
wife, or her personal representative, in the filing of a joint Federal
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