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Home My WebLink About08-13-07 ,. PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF Estate of Robert R. Wallower also known as CUMBERLAND COUNTY, PENNSYLVANIA File Number 21-- 0"7 - l/ 0 L , Deceased Social Security Number 208-24-1166 Betty L. Wallower Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE 'A' or 'B' BELOW) [E] A. Probate and Grant of Letters Testamentaryand aver that Petitioner(s) is/are the Executrix last Will of the Decedent, dated 07/25/2001 and codicil(s) dated named in the State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the instrument(s) offered for probate, was not the victim of a killing and was never adjudicated an incapacitated person: o B. Grant of Letters of Administration (If applicable, enter: c.t.a.; d.b.n.c.t.a.; pedente lite; durante absentia; durante romontate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs(/f Administration, c. t.a. or d. b. n.c. I.a., enter date of Will in Section A above and complete list of heirs.) ,....,.:. -- "." I Name Relationship Residence ::;0 -,._# I """']00 '''',-'' c,. . - -'] ~ - ) i; ) .- r-'-- '~-,.' fT1 - ,-",-. .' ./"-. '~>'- _r" ,. .- , ~~ ('-.J .c.:. VJ (COMPLETE IN ALL CASES:) Attach additional sheets If necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania with his / her last principal residence at 483 Woodcrest Drive, Mechanicsburg, PA 17050 (List street address, town/city, township, county, state, zip code) Decedent, then 79 years of age, died on 06/12/2007 at Seidle Hospital, Mechanicsburg, PA Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property $ (If not domiciled in PAl Personal property in Pennsylvania $ (If not domiciled in PAl Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 2,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of Letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Betty L. Wallower 483 Woodcrest Drive Mechanicsburg, PA 17050 -~t~ Form Rev 10-13-2006 Copyright (c) 2006 form software only The Lackner Group. Inc. Page 1 of2 v . Oath of Personal Representative } SS } . COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed . '~-t\,_ before me this _I.... . day of ;;( ;fi~H?/;?1/ Betty L. Wallower Signature of Personal Representative FO,'lh' Reg.;" ~ S;,"'.~ of "'"M.I R_~"t'" File Number: 21-- () l -"I (p L Estate of Robert R. Wallower , Deceased Social Security Number: 208-24-1166 Date of Death: 06/12/2007 AND NOW, l~ /JOt) ( , in consideration of the foregoing Petition, satisfactory proof me, IT IS DECREED that Letters Testamentary are hereby granted to Betty L. Wallower in the above estate and that the instrument(s) dated 07/25/2001 described in the Petition be admitted to probate and filled of record as the last Will (and Codicil(s)) of Decedent. FEES Letters..... ................ ..... ... ....... ...... $ 20.00 8.00 JLh Short Certificate(s)........................ $ Renunciation(s).. ..... ..... ......... .... .... $ Attorney Signature: Will $ Automation Fee $ JCP Fee $ $ $ $ $ 15.00 5.00 10.00 Supreme Court 1.0. No.: 06897 Tucker Arensberg, P.C. Address: 111 North Front St. Attorney Name: James G. Morgan Jr. Harrisburg, PA 17108-0889 Telephone: (717) 234-4121 $ $ TOTAL......... ............ ............. $ 58.00 ' Form RW-02 Rev. 10-13-2006 Copyright (c) 2006 form software only The Lackner Group, Inc. Page 2 of 2 H10o.905'-lS REV. (,/()(, This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records In accordance with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953. ~ \- ~ ,~ <0 "<::S :3 0- WARNING: It is illegal to duplicate this copy by photostat or photograph. ~ (!P-~ tf~DL Calvin B. Johnson, M.D., M.P.H. Secretary of Health Date Frank Yeropoli State Registrar JUL 1 6 2007 1153389 No. COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH (See Instructions and examples on reverse) H105-143 REV 11flOO6 TYPE I PRINT IN PEAMANENT BlACK INK STATE FILE NUMBER 1. Name of Decedent (RrsI. middle, last, suffix) 5. Age (Lasl Birthday) 14. Marital Status: Married, Ne~er Married, Widowed, Divorced (Specify) arried 6. Date oj Birth (Month. da . year) 7. Birthplace (C 79 Dec.24,1927 Yrs. 8lI. County of Death 8d. Facility Name (11 001 illSti\Lltion, gr.-a street and number) Cumberland Seidle Hospital 11. Decedent's Usual Occ lion Kind of work done dunn most at wo lite. Do not state retired Kind of Work Kind of Business I Industry branch manager encyclopedia . 16. Decedent's MaKing Address (Street, city Ilown, stale, zip code) 483 Woodcrest Dr. Mechanicsburg, PA 17050 17a.Stale ppnn~y'vania 17b.Cm"~ Cumberland 17c.D Yes, Decedent Ljved... 17d.~~%=~~wiIhln Mechanicsbu!:J Twp. CftylBoro 19. Mother'S Name (First, middle, maidEll1 surname) Winifred Reel 2Ob<f~3"'~t:;g~~c~ets't!'D':~;":}tkchanicsburg, PAl 7050 18. Father's Name (First, middle, lasl, suffix) Robert F. Wallower 20a. Informant's Name (Type! Print) Betty Wallower 21C. Place of OisJXlSilion (Name of cemetery, crematory or other place) Shoop's Cemetery 21 d. Location (City / town, state, zip code) arrisburg,PA17109 - /;)- - ~--;; Approxlmalelnlerval: Onset to Death 28. Did Tobacco Use Contribute to Death? DYes DProbably o No [3'tInknown ~A~sJ:~S: ~~~) dlse~ 'L . ...:LY/4'ntT1()VI Due to (or as a consequence of) P.::ry'/I&<?Ui-'1' ~ ~~ h:~ #TA/ b:rl:> 29. II Female: D Nol pregnantwilhln past year D Pregnanlaltimeoldeath o Nol pregnant, bul pregnantwilhin 42 days o!death o Not pregnant. but pregnant 43 days to 1 year beloredeath o Unknown if prelJ1ant within the past year 32c. Placeo! Injury: Home, Farm, Sroot, Factory, Office Buildli'lQ, etc. (Specify) /MP",!t e~~!~i~i:a ~:S~~I~~~,"~~~Ir:~~e b. Due to (or as a consequenca of): Due \0 (or as a consBCfJenoo of) d. 32g. Localion 01 Injury (Slreet, city I lOWfl,stale} 308. Was an Autopsy Performed? 3Ob. Were Autopsy Findings Available Prior to Completion of Cause of Death? 31. Marllerol Dealh 0NaturaJ DHorricide o Accident o Pending Investigation D Suicide D Could Not be Determined M. 32f.11Transportationlnlury(Specify) o DtIverlOperator Dpassenger Dpedeslrian Other. Specify; 33b. SignalureandT1t!eotCertifi 32d.l1meotlnjury Dyes ~NO [J Yes D No ! o '" z 338. Certiiier(dleckonlyone) Certlfytng physician (Physician ~erUlying cause of death when another physician has prooounced death and completed Item 23) To the best 01 my knowledge, deeth occurred due to the cause(s) and manner as staled.. _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - - - - - - - - - - - - - - -- ~;o::~~~ a~: :"o:::,h:::~:::~~~ t~:ti=~::n:~e=:::~:r1~;~l~hC::'~~ia~~~ manner u atated.. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0 Medical Examiner / Coroner On the bull 01 examination and I or investigation, In my opinion, death occurred at the lime, date, and p1BCe, and due 10 the cause(a) and manner as arateeL 0 -........ :.Aegi~d~ ,."tl / 1-< I / ( :-;~,... Disposition Permll No. ~ N (,..) -..: LAST WILL AND TESTAMENT OF ROBERT R. WALLOWER I, ROBERT R. WALLOWER, of Cumberland County, Pennsylvania, revoke any prior wills and codicils and declare this to be my Will. ARTICLE I Family Information A. Spouse. I am married to Betty L. Wallower, and any reference to my wife shall be to her. B. Children. I have three children born before the date of this will, namely, Lori I. Wallower -~.., ("Lori"), Scott R. Wallower ("Scott") and Robert C. Wallower ;_~ '~ ~: 'j-i c) ARTICLE II Tangible Personal Property C) I. A. Memorandum of Wishes. I may leave a writing disposing of some or~.J:/~bf my !angible personal property. If I do so, and the writing can be incorporated by r~ference im~ this Will or otherwise be legally binding, I direct that it be incorporated or followed ancIprevail over the disposition below in this Article. If the writing is not legally binding, I request that my wishes be followed. This provision shall apply whether the writing is executed before or after this Will. B. General Gift of Tangibles. I give all my tangible personal property (other than items effectually disposed of above) as follows: 1. To my wife if she survives me. 2. If my wife does not survive me, I bequeath such property equally among my children. If anyone of my children does not survive me, his or her share shall be distributed per stirpes among those of his or her issue who survive me. If there are no such issue, said property shall go to my other children, or if anyone of my other children is not then living, shall be distributed per stirpes among those of his or her issue who survive me. With regard to the property passing hereunder, distribution shall be made among my children on the basis of choices made in order determined by lot and rotation, and the values as finally determined for federal estate tax purposes (or if none, then the values as finally determined for state death 1 \> tax purposes) shall be determinative with regard to the values of the property chosen, and any ultimate disparity among my children shall be equaled by such payments among them as may be necessary. If any one of my children is not then living, the choices to which he or she would have been entitled shall be made by his or her issue in order determined by lot and rotation. C. Gift Includes Insurance. A gift of property under this Article includes my rights under any related insurance policies or the proceeds of such policies. D. Disclaimer. I authorize and empower my children, within a period of nine (9) months from the date of my death, to renounce and disclaim all interest in any part or all of the tangible personal property bequeathed to them pursuant to this Article. Any such disclaimer shall be by instrument in writing, duly executed and filed in the court in which this Will has been admitted to original probate. ARTICLE III Real Property A. General Gift of Real Property. I give all my real property including all buildings thereon, all rights and easements appurtenant thereto and all policies of insurance relating thereto as follows: 1. To my wife if she survives me, if not passing by right of survivorship. 2. If my wife does not survive me, my Executor is authorized (but not required) to sell any such property that my Executor may determine I would not wish to have preserved for my descendants, and to add the proceeds of sale to my estate. If such property is not sold, I give the balance of such real property pursuant to the terms of my residual distribution. B. Real Property Definition. A gift of "real property" or a reference to a residence includes all my right, title and interest in any such property and in all adjoining lands and my rights under any related insurance policies or the proceeds of such policies. ARTICLE V Survivorship Any beneficiary hereunder other than my wife who dies within sixty (60) days following the date of my death or the termination of or distribution from any trust under this Will for which entitlement the date of this beneficiary's death shall be relevant, shall be deemed to have 2 predeceased me or to have died before the termination of or distribution from that trust, as the case may be, for all purposes of this Will. ARTICLE V Powers of Appointment I direct that any specific exercise of a power of appointment made by me under the revocable trust described later in this Will and conferred upon me by my wife and held by me at death shall be honored. I declare that I do not by this Will intend to exercise any power of appointment. ARTICLE VI Residue I give my residuary estate, real and personal, to the Robert R. Wallower Revocable Trust (sometimes referred to as "the Trust" or "the Trust Agreement") that I have signed before signing this Will, to be disposed of as provided in that Trust Agreement, including any amendments to it signed after today. If this gift is invalid but the terms of the Trust may be incorporated into this Will or otherwise carried out under this Will, then (i) I hereby appoint the Trustee under that Trust Agreement to be Trustee under this Will; (ii) I incorporate the provisions of that Trust Agreement into this Will; (Hi) I give my residuary estate to the Trustee under this Will; and (iv) I direct that the residue of my estate shall be disposed of in the manner provided in that Trust Agreement but with the trusts thereby set forth treated as trusts under this Will. I direct my Executor to follow any instructions contained in that Trust Agreement in making any tax election, including but not limited to the allocation of my GST Exemption. I direct that the taxes imposed by reason of my death upon property passing under and outside this Will be apportioned and paid in the manner provided in that Trust Agreement, and I incorporate the tax apportionment provisions of that Trust Agreement as part of this Will. ARTICLE VII Payment of Death Taxes A. All From Residue. All estate, inheritance, legacy, succession, generation-skipping, or other wealth transfer taxes that result from my death imposed by any domestic or foreign taxing authority with respect to all property taxable by reason of my death, together with interest and penalties on those taxes, shall be charged against and paid without apportionment out of the residue of my estate as an administration expense, and with no right of reimbursement from any recipient of any such property, and before any determination of my residuary estate or of any shares or interests therein. B. Reference to Code. I hereby make specific reference to Code Sec. 2207A (concerning tax on QTIP property), Code Sec. 22078 (concerning tax on property included under Code Sec. 2036), and Code Sec. 2603(b) (concerning the generation-skipping transfer tax under Chapter 13) and to corresponding provisions of state law and I direct that they 3 shall apply to the extent they are consistent with the above, and shall not apply to the extent they are inconsistent with the above. C. Apportionment Prevails Over Abatement. If payment of taxes from my residuary estate in accordance with the foregoing exhausts my residuary estate, the balance of tax due shall be apportioned to property passing as part of my estate and outside my estate, in accordance with the rules of tax apportionment rather than the rules of abatement. ARTICLE VIII Executors A. Initial Appointments. 1. I appoint my wife, Betty L. Wallower, to be the Executor of this Will. 2. Multiple Executors, whether named by me or by another Executor, shall serve together and each may serve even if one or more of them shall fail or cease to serve for any reason. B. Successors. 1. I appoint my children Lori I. Wallower and Scott R. Wallower, to be the Co-Successor Executors of this Will if and when all persons I have previously named shall fail to qualify or cease to act, provided, however, if one should fail to serve, the other may serve alone. 2. Any reference to "Executor" includes any successor, unless expressly indicated. C. Additional Provisions Regarding Changes in Fiduciaries. 1. Each individual Executor (including successors) shall have the right to appoint a successor individual Executor by an instrument in writing, such appointment to take effect upon the death, resignation or incapacity of the appointing Executor. An appointment may be changed or revoked until it takes effect. If I have named a successor or successors to the appointing Executor in this Will, the appointment of a successor under this paragraph shall take effect only if and when all persons that I have appointed fail to qualify or cease to act. 2. The individuals (and any corporation) acting as my Executor may at any time acting unanimously by written instrument appoint an individual or a corporation with fiduciary powers as a Co-Executor. 4 3. If the office of Executor is vacant, and no successor takes office pursuant to any other provision of this Will, an individual or corporation with fiduciary powers may be appointed as Executor by my wife if then living and competent, otherwise by a majority of my adult descendants then living and competent. 4. An Executor may be appointed pursuant to this Article for a limited purpose or to hold only specified powers. D. Accountings and Other Proceedings. 1. I direct that my estate be subject to independent administration with as little court supervision as the law allows. My Executor shall not be required to render to any court annual or other periodic accounts, or any inventory, appraisal, or other returns or reports, except as required by applicable state law. My Executor shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor shall determine. My Executor shall pay the costs and expenses of any such action or proceeding, including (but not limited to) the compensation and expenses of attorneys and guardians, out of the property of my estate. 2. I direct that in any proceeding relating to my estate, service upon any person under a legal disability need not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The same rule shall apply to non-judicial settlements, releases, exonerations, and indemnities. E. Fiduciary Powers. My Executor may, without prior authority from any court, exercise all powers conferred by this Will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will. My Executor shall have absolute discretion in exercising these powers. Except as specifically limited by this Will, these powers shall extend to all property held by my Executor until the actual distribution of the property. The powers of my Executor shall include the following powers: 1. My Executor may pay my debts as soon as practicable in the course of the administration of my estate, and pay my funeral and burial expenses without regard to any limits otherwise imposed by law on funeral and burial expenses. If, under law, my wife is primarily liable for my funeral or burial expenses or the expenses of my last illness, I hereby relieve her of such liability and direct that payment be made from my estate. 5 2. My Executor may payout of my general estate administration expenses incurred in connection with real or tangible personal property located outside of my domicile. 3. My Executor may determine what property is covered by general descriptions contained in this Will. 4. My Executor may determine whether and to what extent to elect to qualify any eligible property for the federal or state marital deduction, even though an Executor may have an interest affected by the election. 5. My Executor may make any election available under the tax laws in such manner as my Executor shall determine, including any election to treat a revocable trust created by me as part of my estate for income tax purposes, even though an Executor may have an interest affected by the election, except where an Executor is prohibited from participating in the election by another provision of this Will. 6. My Executor may retain any property originally owned by me, and invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation, common trust funds of a corporate Executor, mutual funds, partnerships (including a partnership in which an Executor is a partner), and other forms of joint investment (which may but need not be managed by, advised by, or affiliated with an Executor), without regard to any principle of law limiting delegation of investment responsibility by executors. 7. My Executor may compromise claims or debts and abandon or demolish any property which my Executor shall determine to be of little or no value. 8. My Executor may sell property at public or private sale, for cash or upon credit, exchange property for other property, lease property for any period of time, and give options of any duration for sales, exchanges or leases. 9. My Executor may borrow from anyone, even if the lender is an Executor under this Will, and may pledge property as security for repayment of the funds borrowed, including the establishment of a margin account. No Executor shall be personally liable for any such loan, and such loan shall be payable only out of assets of my estate. 10. My Executor may, without the consent of any beneficiary, distribute in cash or in kind, and allocate specific assets in satisfaction of fractional shares or pecuniary sums including cash legacies among the beneficiaries (including any trust) in such proportions, not necessarily pro rata, as my Executor may determine, even though an Executor has an interest affected by the distribution and even though different 6 beneficiaries entitled to the same sum or share may thereby receive different mixes of assets, possibly with different income tax bases, as long as the fair market value of property on the date of distribution is used in determining the extent to which any distribution satisfies a sum or share. 11. My Executor may apply to the use of any individual, any property, whether principal or income, that otherwise would or could be distributed directly to such individual. 12. My Executor may, with respect to any real property: (i) partition, subdivide or improve such property and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of any real estate in which my estate has an interest and impose or extinguish restrictions on any such real estate; (ii) sell, exchange, lease for any period, mortgage, alter, or otherwise dispose of such property and execute any instrument necessary to do that; and (Hi) charge to principal the net loss incurred in operating or carrying non-income producing real property. 13. My Executor may employ a custodian, hold property unregistered or in the name of a nominee (including the nominee of any bank, trust company, brokerage house or other institution employed as custodian), and pay reasonable compensation to a custodian in addition to any fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compensation. 14. My Executor may make loans to, and buy property from my wife's estate of any trust subject to any wealth transfer tax upon either of our deaths, regardless of the fact that one or more or all of the persons serving as Executor hereunder are also serving as a selling or borrowing executor or trustee; provided that such loans shall be for adequate interest and shall be adequately secured and such purchases shall be for fair market value. 15. My Executor may employ and rely upon advice given by accountants, attorneys, investment bankers, and other expert advisers, and employ agents, clerks and other employees, and pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compensation. 16. My Executor may accept or decline to accept additions from any source. 17. My Executor may allocate receipts and disbursements to income or principal in such manner as my Executor shall determine, even though a particular allocation may be inconsistent with otherwise applicable state 7 law. My Executor shall follow any direction by the Trustee of a trust with respect to allocations affecting property passing to that trust. 18. My Executor may, with respect to rights or interests in oil, natural gas, minerals, and other natural resources (together with related equipment), including oil and gas royalties and leases, whether owned in fee, as lessee, lessor, licensee, concessionaire, or otherwise, or alone or jointly as partner, joint tenant, joint venturer or in any other noncorporate manner: (a) drill, test, explore, maintain, develop and otherwise exploit, either alone or jointly with others, any such rights or interests; (b) enter into operation, farm-out, pooling or unitization agreements in connection with any or all of such rights and interests; and (c) extract, remove, process, convert, retain, store, sell, or exchange such rights and interests and the production therefrom, all in any manner, to any extent, on any terms and for any consideration. F. Exoneration from Security. No Executor shall be required to give bond or other security in any jurisdiction, and if despite this exoneration a bond is nevertheless required, no sureties shall be required. G. Additional General Provisions Regarding Fiduciaries. 1. Except to the extent specifically provided otherwise in this Will, references to my Executor shall, in their application to my estate, refer to all those from time to time acting as Executors and if two or more Executors are eligible to act on a given matter they shall act by majority. 2. Individual Executors shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the Executor waives compensation. A corporate Executor shall be compensated by agreement with the individual Executor or in the absence of such agreement in accordance with its fee schedule as in effect at the time of payment. I authorize a corporate Executor to charge additional fees for services it provides to my estate that are not comprised within its duties as Executor, for example, a fee charged by a mutual fund it administers in which my estate invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate Executor may charge separately for some services comprised within its duties as Executor, for example a separate fee for investing cash balances or preparing tax returns. Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for service as Executor. Insurance proceeds and retirement benefits payable to my estate shall not be subject to Executor's compensation. 8 3. No Executor shall be liable to anyone for anything done or not done by any other Executor or by any beneficiary. 4. The fact that an Executor is active in the investment business shall not be deemed a conflict of interest, and purchases and sales of investments may be made through a corporate Executor or through any firm of which a corporate or individual Executor is a partner, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or the like, and property of my estate may be invested in individual securities, mutual funds, partnerships, private placements, or other forms of investment promoted, underwritten, managed, or advised by an Executor or such a firm. 5. My Executor may employ and rely upon advice given by investment counsel, delegate discretionary investment authority over investments to investment counsel, and pay investment counsel reasonable compensation in addition to fees otherwise payable to my Executor, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor may acquire and retain investments that present a higher degree of risk than would normally be authorized by the applicable rules of fiduciary investment and conduct. No investment, no matter how risky or speculative, shall be absolutely prohibited, so long as prudent procedures are followed in selecting and retaining the investment and the investment constitutes a prudent percentage of the trust. My Executor shall not be under any duty to diversify investments regardless of any rule of law requiring diversification. 6. The fact that an Executor (or a firm of which an Executor is a member or with which an Executor is otherwise affiliated) renders legal or other professional services to my estate shall not be deemed a conflict of interest, and my Executor may pay fees for such services to such Executor or firm without prior approval of any court or any beneficiary and whether or not there is a Co-Executor to approve such payment. An attorney or other Executor who also renders professional services shall receive full compensation for both services as Executor and the professional services rendered, except as specifically limited by law. 7. No state law restraint on acts of self-dealing by a fiduciary shall apply to an Executor who is my wife or a descendant of mine. Except when prohibited by another provision of this Will, such an Executor may enter into transactions on behalf of my estate in which that Executor is personally interested so long as the terms of such transaction are fair to my estate. For example, such an Executor may purchase property from my estate at its fair market value without court approval. 8. Any Executor may delegate to a Co-Executor any power held by the delegating Executor, but only if the Co-Executor is authorized to exercise 9 the power delegated. A delegation may be revocable, but while it is in effect the delegating Executor shall have no responsibility concerning the exercise of the delegated power. ARTICLE IX Definitions and Miscellaneous Provisions The following definitions and miscellaneous provisions shall apply under this Will: A. Determining Descendants. One's children and other descendants shall be determined according to applicable law, except to the extent modified by this paragraph or by any other specific provision of this Will. 1. A child adopted before he or she attains eighteen (18) years of age (but not after attaining that age), shall be treated under this Will as a child and descendant of his or her adopting parents and their ancestors. 2. A biological child shall not be treated as a child or descendant of any biological parent of the child or of the ancestors of such biological parent, if the child has been surrendered for adoption with the consent of such biological parent and the child's adoptive parent substitutes for such consenting parent under applicable state law. 3. Adoptions and marriages that are recognized under this Will shall not affect prior distributions or other interests that have previously vested in possession, but they shall enable a person to receive distributions from or remainder or other interests in a trust still in existence. The descendants of a person who is treated as a child or descendant under this Article, shall also be treated as descendants of such person's ancestors. The descendants of a person who is treated as not being a child or descendant under this Article, shall also be treated as not being descendants of such person's ancestors. B. Tangible Personal Property. The term "tangible personal property" includes personally held art, antiques, stamp and coin collections, and other collectibles. Subject to that, it does not include property primarily held for investment purposes. It does not include any property held for use in a trade or business, ordinary currency and cash, or bullion. C. Per Stirpes. Property that is to be divided among an individual's surviving or then living descendants "per stirpes" shall be divided into as many equal shares as there are children of the individual who are then living or who have died leaving surviving or then-living descendants. A share allocated to a deceased child of the individual shall be divided further among such deceased child's surviving or then-living descendants in the same manner. 10 D. Minor and Adult. Whether an individual is a minor or an adult shall be determined under the laws of the individual's domicile at the time in question, except in cases when this Will has specifically defined "Minor" to mean a person under twenty-one (21) years of age. E. Code and Regulations. References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986, as amended at the time in question. References to the "Regulations" or "Regs" are to the Treasury Regulations under the Internal Revenue Code. If by the time in question a particular provision of the Internal Revenue Code has been renumbered, or the Internal Revenue Code has been superseded by a subsequent federal tax law, the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in this Will, and a similar rule shall apply to references to the Regulations. F. Gross Estate. "Gross estate" means my gross estate as determined for federal estate tax purposes (or for state death tax purposes where relevant). IN WITNESS WHEREOF, I have hereunto subscribed my name on this )./7 day of July, 2001. .~~~1 \\'\~~1 ROBERT R. WALLOWER Signed, sealed, published and declared by Robert R. Wallower, the testator above named, as and for his last will and testament, in our presence, and we in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses: Witness: ~1"M (;11-1 "'() k ~ :r: Address: IIIYt-1-t~J~~ ~UM4(Q~ ~A Il/ql 1/1 /V' /rJ;;, + fi ~ J.-("'rrl~tL\rJ rl1..- /) / UJ L, AhCUL'J\.-'yn . -14-zLftcA..... 11 COMMONWEALTH OF PENNSYLVANIA ) ss: COUNTY OF DAt.-'IIJ IAI ) We, Robert R. Wallower, 5HAuN M. K..DVlicH and ~ME5 G. /v10I)GAN. J'!.-. the testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of each such witness's knowledge the testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. WITNESS: TESTATOR: ~LI rv{~ fY) , -1(1L~ ~v-k"t K\ 0~j ROBERT R. WALLOWER WITNESS: ~. / ~) / /' I . L / " .., '2~~,('~' ;;' ( ;' ~:scribed, sworn to and :ckn~Wledged before me by Robert R. Wallower, the testator, and subscribed and sworn to before me by SHAvtJ /v1. KtVA-N-) and .......7ft/yJES G M Dr;<:;;A I\J "':r1?-. ,the witnesses, this .;<s:rlt day of July, 2001. ~tr~)r Q. ~~~ Notary ubli .' JSEAL) 39321.1 Notarial Seal Jacquelyn.A. Zettlemoyer, Notary Public Harnsb~rg, Dauphin County My CommissIon Expires Mar. 24, 2003 Member, Pennsylvania ASSociation at Notaries 12