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HomeMy WebLinkAbout10-10-07 PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of Elizabeth B. Hemler also known as File Number ~ \ Drt DCUlo . . Deceased Social Security Number 111-24-2512 Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE 'A'or 'B' BELOW:) IZl A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is / are the Executor last Will of the Decedent dated April 4, 2007 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.; pendente lite; durante absentia; durante minoritate) 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: (If Administration, c.t.a. or d.b.n.c.t.a., enter date of Will in Section A above and complete list of heirs.) Name Relationship ResideDte C:~~ -'~~~ .',~.: i-;; ~ I I.,,' o (COMPLETE IN ALL CASES:) Attach additional sheets ifnecessary. '''.J 3: }\- Decedent was domiciled at death in Cumberland County, Pennsylvania with his / her last principal T~s~nce at 3813 Copper Kettle Road. Camp Hill. Hampden Township. Cumberland County. P A 17011 "-;c (List street address, town/city, township, county, state, zip code) .r- r~ : Decedent, then 76 Cumberland County. PA years of age, died on October 4, 2007 at Holy Spirit Hospital, East Pennsboro Township, Decedent at death owned property with estimated values as follows: (If domiciled in P A) All personal property (Ifnot domiciled in P A) Personal property in Pennsylvania (If not domiciled in P A) Personal property in County Value of real estate in Pennsylvania 380,000,00 $ $ $ $ 240,000,00 situated as follows: 3813 Copper Kettle Road, Camp Hill, Hampden Township, Cumberland County, PA 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 fonn to the undersigned: T ed or rinted name and residence Paul F. Hemler, 529 Via Sacra, Farmville, VA 23901 Form RW-02 rev, 10.13.06 Page 1 of2 Oath of Personal Representative COMMONWEALTH OF PENNSYL VANIA SS 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 ofPetitioner(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 <Q (}/~-S_ ~. Signature of Personal Representative () -=-:;0 ;:D . ~~ C) .-....:;; 8 --.l <=) ('"') -I Signature of Personal Representative Signature of Personal Representative :":-._" r-n -"-- ~. l""t -...-.'...... o '-~-J ::c File Number: d\ 0'1 (J=Hv N r Estate of Elizabeth B. Hemler , Deceased Social Security Number: 111-24-2512 ~ Date of Death: October 4, 2007 AND NOW, having been presented before me, IT IS DECREED that Letters are hereby granted to Paul F. Hemler \D ,B;b1 , in consideration of the foregoing Petition, satisfactory proof Testamentary in the above estate and that the instrument(s) dated Apri14, 2007 described in the Petition be admitted to probate and filed of record as the last Wil (and Codici (s)) of Decedent. FEES Letters .... /..Q ~()" Ol>.\) $ Short Certificate(s) . .G:- . . . . $ Renunciation(s) .......... $ \0\\\ ...$ ..) cl( . . . $ ~\L> ... $ ... $ ... $ ... $ ... $ ... $ ... $ TOTAL .............. $ $1o~oO ~ '5\1) d~ Attorney Signature: \s:: Attorney Name: [0 S Supreme Court LD. No.: 41274 Address: Keefer Wood Allen & Rahal, LLP 635 North 12th Street, Suite 400 Lemoyne, P A 17043 Telephone: 717-612-5801 Form RW-02 rev. 10.13.06 Page 2 of2 HI05.805 REV (OliO?) LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $6.00 P 13823200 Certification Number This is to certify that the information here given i~ correctly copied from an original Certificate of Deatt duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. ~~ ~~lo /b/a~ Local Registrar Date Issued (J ,- ~~~ 1"";> (:::::J = -..J o c-l --j o o :z N ~ Hl05.14JREV 1112<106 n'PE I PRINT IN PERMANENT 8lAC~ IN~ COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH (See Instructions and examples on reverse) 1. Name 01 Oecedeol (Fust. middle. last, softaxl Elizabeth B. Hemler 5. "1''''''I_y) 6 Daleal Birth lMonIh, de , 1._( 76." lb. COWJfy of Otalh 11.0ecedenI'sUsualOccu lion Kindolw~done KitldofWortl Hansnaker mosf of W()fkin .Iile. 00 noI5tate.rellred KWldolBu6ine$S/lnduslry Hane 16, Decedent's MaiIiog Address (Slteel. city I town, siaSe. ~ COde) ~', Actual Residence 17a. Stale Pennsylvania CUmberland 3813 Copper Kettle Road Hill. PA 17011 18. Falher's Name (Ftst. mickle, last, suIti)l;) W. Ta lor Bouchelle 20a Inknmanh Name (Type ! Prinll l1b CounIy 23a. To !he besl at my knowledge, deatl. occurred a\!he D, Oate and pace ~. t$9la1ufe ana Iilkl) Nt) -~ tlems 24-26 must be rompIeted by person 24 TIffi8 o'OeaIh 25.DalePronotrlced Dead (MonIh, day, year) who ,,,,oo.mce,,'_ -) .:: 2 I [! L( ,) -7 CAUSE OF DEATH (See In.truction8 and examples) 11en121. Part!; Enterlhe~-diseases,.ifJs,Q(~.lt\a\dif~'caused\h&dea\h< OONOT enter1erminal e..eflls suc:h as cardiac arrSSI, re.spifalory arrest. or V6f\lfK:ljar fibnIaIion wiIhouI showing lhe 8IioIogy. list only one cause on each Q. ~r~~=,,-:;, C/~CIALlfig-<'1 ..I'II-Oe-/< Ooeto(()fa:>aoon~nceot): ' ','" J.'. . .r "tJ if' .1/ C AI rt.. ....., IJJ""~ ~ lc..eJ / i~,/ t? Due 10 (or as ~sequenca 011: .. -""1'/ r~"'c.c:E""II' tAAllo{ora';lCOl'lSOQUeflCOolJ: .~leintervaJ: . Onset 10 Death I I . . I I . . . . 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Siglalore . =::r:l~~==:,oo:Ihe~=~==~:;..~_~a~!~~~~~~~__..__.._____......_.._ E1 ~ Pronoundng lAd RrtiIying- pilylidM (Physician bolt! prOClOiJncing death and cerlilying 10 cause oj dealh) 33c. license Number To the but of my knowtedge, death occurNd.<<he time, daat, and pIKe, and_1o "" tauM(s) and manner IS s&IIecL............................. -.... 0 t:. ::: ~==:: and' or Invettigation.... my opinion, dea'" occurred al!he time, date, and place, IOd due: 10 the cau&e(l) and unner al..feeL 0 z w :il ~ '/; ~ 35 ~ Disposllion Permit No. Ilid_ LMiI1a 17c.gYes,Oeceder1tLNedin Townshi!I1 I1d.oNo,_lNod_ AduaI UniIs 01 TVIfI. City/Boro Pottstowm PA 19464 21d.localion(Qly/_,_,,.._1 McSherrystowm, PA 23c o.te Signed _, day, _I I';; /; ,) "7, 26. Was Case Reletred 10 Medicat Examioer / Coronef lor a Reason Other than creloalioo. or Donation? oVes []flo Part~&1Ie<_~"IV"'''''~~ bulnofredinginthe uncIelfyiogcause{lWeni(l Part I. 2t. Did 1oDacco Use CoNrIluIe to 0eaIIl? DYes 0"'- oNo 0- 29. If female. ONolpfegrli6l'll*lltwl~Y&i:lr o Pregoanaalbmeoldtlalh DNc.tprogoaol,butpr~~wtftIlO42rJilr5 ol_ D HoIp1llW\a1\t. but P'891l.tFll <QOdys 10 1 year ..... - 0-.,,_........."".... 32c. Aice at Irflry: Hoole, faml, Slreet, factory, 0Iice _. eo: (Spdyl !'II';;.II 1.1.1(. .4C/~'iJJ'" L~"'..,.(. .;:it-I'''1~i l/i~Ntt.. ..,,/i.tc.( ifii\) 32g. Location 01 ilIjwy (SIr"', dly 1_, _I dey, year) 1(J7 fA I Last Will ana T <estam<ent OF ELIZABETH B. HEMLER I, ELIZABETH B. HEMLER, of Hampden Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM I: Familv Information. I am married to PAUL M. HEMLER, and all references to my husband in this Will are to him. However, I am intentionally limiting provisions for him in this Will, not from lack of affection, but because his separate resources are ample for his needs. We have four children: ELIZABETH A. HEMLER, MARY H. GARBARINO, PAUL F. HEMLER and ANNE H. TAYLOR. These are described in this Will as "my children," or as "a child of mine." Any person born to or adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21) years. ITEM II: Death Taxes. I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM III: Debts and ~inal Expenses. I direct the Executor to pay the expenses of my-last illness, my'legally enforceable debts, and my funeral expenses from the residrie'ofmy estate as an expense and cost of - ' .' /. .-...~ . '-' administration of my estate. {, -, . 1 , {i..... Page 1 <[is H ITEM IV: Exercise of Power of Appointment. I specifically exercise the Power of Appointment granted to me by my husband, Paul M. Hemler, in his Last Will and Testament, and direct that the assets subject to the power be administered and distributed as provided in ITEM VI of this Will, as if they were a part of the residue of my estate. ITEM V: Tangible Personal Property. (a) Written List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the written list. If no written list is found in my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequently discovered list shall be ignored. (b) If Husband Survives. If I die before my husband, PAUL M. HEMLER, I give to him all my tangible personal property not set forth in the written list referenced in paragraph (a), including but not limited to, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. (c) If Husband Predeceases. If I do not die before my husband, I give any property of the type described in paragraph (b) and not set forth in a written list to my children, to be divided among them as they shall agree. Should there be no agreement, this property shall be divided among my children by the Executor in as nearly equal . portions as is deemed practical in the discretion of the Executor, having due regard to their personal preferences. ITEM VI: Residue. I give the residue of my estate, not disposed of in the preceding portions of this Will, as follows: Page 2 2- 8(-/- (a) Credit Amount. A fraction of my residuary estate shall be divided into as many equal parts as there are then living children of mine and then deceased children of mine represented by then living issue. The Trustee shall distribute one (1) share to such of ELIZABETH A. HEMLER, MARY H. GARBARINO, and PAUL F. HEMLER as survive me. The share for my daugher, ANNE H. TAYLOR, shall be paid to MARY H. GARBARINO and PAUL F. HEMLER, as Trustees, IN TRUST, to be administered and distributed for the benefit of ANNE H. TAYLOR as provided in ITEM VII. One (1) share shall be distributed to the then living issue of each deceased child, per stirpes. However, if any issue of a deceased child has not attained the age of thirty (30) years at the time of distribution, the share of the beneficiary who has not attained that age shall be held by the Trustee, IN TRUST, for his or her benefit in accordance with ITEM VIII. The numerator of the fraction shall be a sum equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the applicable credit amount and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax. The denominator of the fraction shall be the value of my residuary estate. For purposes of establishing this fraction, the values finally fixed in the Federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass to this Trust. I also , recognize that the numerator may be affected by the action of the Executor in exercising certain tax elections. (b) Marital Gift. The balance of my residuary estate shall be paid to my husband, PAUL M. HEMLER, if he survives me. If my Page 3 ~f5H- husband does not survive me, the balance shall be distributed as provided in paragraph (a) of this ITEM VI. ITEM VII: Anne H. Tavlor Trust. The following provisions shall apply to the Trust created for my daughter, ANNE H. TAYLOR (herein the "Beneficiary"): (a) Name of Trust. This Trust shall be known as The Anne H. Taylor Trust. (b) Income to Beneficiarv. The Trustee shall pay so much of the net income arising from the principal of this Trust as the Trustee, in the sole and unfettered discretion of the Trustee, deems advisable, to or for the benefit of the Beneficiary, or with the consent of the Beneficiary, to one or more of her issue living at the time of each distribution. (c) Principal to Beneficiary. The Trustee shall pay so much of the principal of this Trust as the Trustee, in the sole and unfettered discretion of the Trustee, deems advisable, to or for the benefit of the Beneficiary, or with the consent of the Beneficiary, to one or more of her issue living at the time of each distribution. (d) Termination of Trust. The Trustee is authorized at any time, in the sole and unfettered discretion of the Trustee, to terminate this trust in whole or in part. Upon termination, the assets subject to the termination shall be distributed to the Beneficiary. (e) Special Power of Appointment. Upon the death of the Beneficiary prior to termination of the Trust, the Trustee shall pay , over all of the remaining assets, to one or all, or less than all of my issue, in the amounts, and in the estates, in trust or otherwise, as the Beneficiary may direct, making specific reference to this Power of Appointment, either by written instrument filed with the Trustee during her lifetime or by her Will. Page 4 ~fSl-j In no event may this Power of Appointment be exercised in favor of the Beneficiary, her estate or creditors of either. (e) Failure to Exercise Power of Appointment. If this Power of Appointment is not exercised by the Beneficiary, in whole or in part during her lifetime, or in her Will, then upon the death of the Beneficiary, the Trustee shall distribute the assets of the Trust to the then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of thirty (30) years at the time of distribution, the share of the beneficiary who has not attained that age shall be held by the Trustee, IN TRUST, for his or her benefit in accordance with ITEM VIII. ITEM VIII: Trust for Young Beneficiaries. In each Trust established for a beneficiary under the age of thirty (30) years (each the "Beneficiary" of his or her Trust): (a) Net Income. The Trustee shall pay to the Beneficiary in convenient, at least annual, installments so much of the net income as the Trustee, in the discretion of the Trustee, considers necessary for the proper support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. Income not distributed shall be accumulated and added to principal. (b) Principal. The Trustee shall also pay to or for the benefit of the Beneficiary so much of the principal as the Trustee, in the discretion of the Trustee, considers necessary for the proper support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. (c) Termination of Trust. Upon the attainment of the age of twenty-five (25) years by the Beneficiary, the Trustee shall pay to the Beneficiary one-half of the principal of his or her Trust. Upon the attainment of the age of thirty (30) years by the Beneficiary, the Trust shall terminate and the Trustee shall pay to the Beneficiary the remaining assets of the Trust. Page 5 '2.BH (d) Death before Termination. Should the Beneficiary die before final distribution of the assets of his or her Trust, the Trust shall terminate and the Trustee shall pay the assets of the Trust to the then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of twenty-five (25) years at the time of distribution, the Trustee shall continue to hold the share for that issue as Custodian under the Pennsylvania Uniform Transfers to Minors Act for the benefit of that issue. ITEM IX: Trust Without Beneficiaries. If before final distribution of the assets of any Trust established for my issue, there is no living beneficiary of that Trust, it shall terminate. The assets of the Trust shall be paid to the then living issue, on a per stirpital basis, of the nearest deceased ancestor (with issue living at the time of distribution) of the Beneficiary who is me or my issue. However, if there is then in existence any trust created under this Will for the benefit of that issue, the share which would have been distributed to that issue shall be added to the principal of his or her trust, to be administered and distributed as provided in this Will. ITEM X: Operating Rules for Retirement Account Distributions. The following operating rules and rules of interpretation shall apply with respect to any retirement account of which I designate a Trust under this Will as the beneficiary: (a) Required Minimum Distribution. Annual distributions to a Trust under this Agreement from each retirement account of which the Trust is the beneficiary must satisfy applicable required minimum distribution rules, and the Trustee is authorized to elect, to the extent an election is permitted, the required minimum distribution \ rules which will, in the judgment of the Trustee, result in the maximum tax savings for my family. (b) Timing of Distributions. Distributions must be made prior to the close of each calendar year. (c) Fiduciary Accounting Principal. The balance in any Page 6 zBH retirement account as of my date of death of which a Trust under this Will is the beneficiary, shall be considered principal for fiduciary accounting purposes. (d) Designated Beneficiary. The income beneficiary or beneficiaries of each Trust shall be the "designated beneficiary" of the retirement account, to the extent permitted by law. (e) Trusts as Conduit Trusts. It is my intention, if permitted by the terms of the applicable retirement account, to avoid a lump sum distribution from the retirement account to a Trust which is the beneficiary of that account. If a lump sum distribution from the retirement account is not required, and if minimum required distributions may be made pursuant to the terms of the applicable plan, then I intend for the Trust under this Will to function as a "conduit" trust. In that case, the full amount of all required minimum distributions and other distributions from a retirement account to a Trust created under this Will shall be distributed to the income beneficiary of the Trust (and if there is more than one income beneficiary, in equal shares to all of the income beneficiaries), notwithstanding any authority on the part of Trustee to withhold net income from an income beneficiary of the Trust. This shall not, however, apply to lump sum distributions from a retirement account to a Trust. All distributions from a qualified retirement account to any Trust created under this Will, except for lump sum distributions, must be distributed to the income beneficiary or income beneficiaries of the Trust in the same year as the distribution occurred. (f) Limitation on Exercise of Powers of Appointment. Under no circumstances may any power of appointment granted in this Will , be exercised, with respect to any funds in a retirement account or which have been distributed from a retirement account to a Trust under this Will, in favor of a person other than an individual or in favor of an individual who is older than the income beneficiary of the Trust. Page 7 <2..gH (g) Allocation of Expenses. Any income taxes and administrative expenses attributable to that portion of a retirement account or distributions from a retirement account which constitute principal for fiduciary accounting purposes shall be charged against the principal of the Trust. (h) Prohibited Charges. Under no circumstances shall any federal or state inheritance, estate tax or generation-skipping transfer tax be apportioned to or payable from any retirement account of which a Trust under this Will is the beneficiary. ITEM XI: Spendthrift Clause. No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM XII: Administrative Powers. In addition to the powers granted at law, the Executor and the Trustee shall each possess the following powers, each of which shall be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: (a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. (b ) Vary Investments. To vary investments, to make loans, , and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. Page 8 zgH (c) Division of Assets. In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. (e) Encumber Real Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Monev. To borrow money from any person, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this Will. (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. (h) Distributions without Court Order. To make distributions of income and of principal to the proper beneficiaries, Page 9 zgtt during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate. (i) Vote Stock. To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. (j) Reorganize. To unite with other owners of property similar to property in my estate to carry out plans for the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, including but not limited to filing a joint tax return with my surviving spouse, and to make all tax elections authorized by law. (m) Employ Advisors. To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) Divide Trusts. To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an .election under Section 2652(a)(3) of the Internal Revenue Page 10 2g/t Code may be made with respect to one of the separate Trusts, or for any other reason. (0) Allocate Expenses. To allocate administrative expenses to income or to principal, as the Executor or Trustee deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (P) Adjust Basis. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (q) Compromise Claims. To compromise claims. (r) Terminate Trust. To terminate any trust, if in the opinion of the Trustee, the expense of administration of the trust is not justified. Upon termination, the Trustee shall distribute the trust property to the person(s) then entitled to receive or have the benefit of the income therefrom. If there is more than one current income beneficiary, the Trustee shall distribute trust assets to the income \ beneficiaries in the proportion in which they receive income, or if no proportion is designated, in equal shares to the income beneficiaries. This power may only be exercised by a Trustee who is an independent Trustee, and this power shall be ineffective to the extent that the effect of the power is to vest in any Trustee or beneficiary a general power of appointment. Page 11 "Z-gH- (s) Other Acts. To do all other acts in his or her judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established under this Will. ITEM XIII: Accounting. The Trustee, on an annual basis, shall provide each income beneficiary who has attained the age of eighteen (18) years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions of each Trust established for the benefit of that beneficiary. The beneficiary, or the Guardian of the person of such beneficiary, may waive this right to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then current income and remainder beneficiaries of the Trust, if legally competent, or if not legally competent, with the Guardian of the person of the beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative of the beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commonwealth of Pennsylvania. Any settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall constitute a release and discharge of the Trustee with respect to transactions specified in the settlement. ITEM XIV: Distributions to or for Beneficiaries. The Trustee is authorized to distribute principal andlor income in anyone or more of the following ways if the Trustee, in the discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the beneficiary is under a legal disability: (a) To Beneficiary. Directly to the beneficiary; (b) To Guardian or Conservator. To the legal guardian or conservator of such beneficiary; Page 12 ~tH:l (c) To Custodian. To the Trustee, or to another person selected by the Trustee, as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty- five (25) years; (d) To Relative. To a relative of the beneficiary, to be expended by that relative for the benefit of the beneficiary; or (e) Direct Application. By directly applying distributions for the benefit of the beneficiary. ITEM XV: Merger of Trusts. Should my husband, PAUL M. HEMLER, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established for the benefit of my issue, the Trustee of each Trust created in this Will shall have the right to merge it with the similar Trust created by my husband for the same beneficiaries. If merged, the Trustee shall operate the merged Trusts as a single Trust. ITEM XVI: Survival. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. Any person (other than myself) who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM XVII: Trust Situs. The initial situs of each Trust created under this Will shall be the county where I am domiciled at the time of my death. The Trustee may determine, from time to time, to change the situs of any Trust established under this Will. However, no change in situs shall be effective until' written notice is provided to the living beneficiaries of the Trust. ITEM XVIII: Executors and Trustees. I make the following provisions with respect to Executors and Trustees: Page 13 "2'tH (a) Initial Executor. I appoint my son, PAUL F. HEMLER, to be the Executor. (b) Successor Executors. In the event that my son is unable or refuses to serve as Executor, I appoint my daughter, ELIZABETH A. HEMLER, to serve as Executrix, herein referred to as the "Executor ." (c) Initial Trustees. I appoint my son, PAUL F. HEMLER, and my daughter, MARY H. GARBARINO, to be the Trustees, herein collectively referred to as the "Trustee." (d) Co-Trustees and Successor Trustees. Each person serving as a sole Trustee shall have the power to appoint a Co-Trustee. Each Trustee shall have the power to appoint his or her successor in office. (e) Power to Remove Trustee. Any Trustee or Co-Trustee appointed by a Trustee may be removed by that Trustee. (f) Method of Appointment and Removal. Each appointment or removal of a Trustee shall be in writing and shall be filed with the court in the jurisdiction which is the situs of the Trust. The written instrument shall be signed by the person having the power to make the appointment or removal. (g) Temporary Trustee. Each Trustee shall have the power to designate a temporary Trustee by an instrument in writing delivered to such temporary Trustee. The temporary Trustee shall serve as such only during the legal incapacity of the appointing Trustee, or, during such period of time as the appointing Trustee in I writing designates, and upon the expiration of that time, or at such time as the legal incapacity of the appointing Trustee ceases, the appointing Trustee shall once again become the Trustee. (h) Acceptance of Office. A Trustee shall be deemed to have accepted the office of Trustee as to Trust property only to the extent it Page 14 21St-! accepts that property by written instrument delivered to the Executor. Should a Trustee refuse to accept property, the Executor shall have the power to select another person to serve as Trustee, or to divide any Trust created by this Will so as to permit one person (or persons) to serve as Trustee with respect to some Trust property and another person (or persons) to serve as Trustee with respect to other Trust property. (i) Resignation. Any Trustee may resign upon ninety (90) days written notice to the then income beneficiary and each adult sui juris remainder beneficiary of the Trust; provided, however, that the resignation shall not become effective until and unless at least one person is then serving as Trustee of the affected Trust. (j) Dele~ation. Any Trustee may delegate investment and related management functions to another Trustee, provided the other Trustee accepts the delegation in writing. To the extent accepted, the delegating Trustee shall be relieved of responsibility for the investment decisions of the Trustee to whom investment and related management functions were delegated. (k) Responsibilitv. No Trustee shall be responsible for the acts or omissions of any other Trustee. (1) Duty to Investigate. In the absence of actual knowledge of a breach of trust, or information concerning a possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for any failure to seek redress for any act or \ omission of such predecessor, shall have responsibility only for property which is actually delivered to the Trustee by such predecessor and shall have all of the powers conferred upon a Trustee hereunder. Page 15 <2BH- (m) Compensation. The Executor and Trustee shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (n) Standard of Care. The Trustee shall not be liable or accountable for any loss that may result from the good faith exercise of the authority granted in this Will. This shall specifically include decisions of the Trustee with respect to discretionary distributions of income and/or principal to any beneficiary. (0) Security. The Executor and Trustee are specifically relieved from the duty of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding fifteen (15) pages, at the end of each page of which I have also set my initials for greater security and better identification this y~ day of r ' 200 (. ~-z:~ g.~t-.u- (SEAL) ELIZABETH B. HEMLER We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. ~ '- ;jj1Lt10 ~Jt[ ~\ (SEAL) Residing at r;Jf;J &~ ~ , ~)~ ~~ /~T5 (SEAL) Residing at dSLI ~ ~~.dJ.... me ton; J~ jJ~ / -PI) ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) fl ) SS: COUNTY OF I' ) I, ELIZABETH B. HEMLER, Testatrix, 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 the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~7""~ g ~~ (SEAL) ELIZABETH B. HEMLER Sworn to and subscribed before me this yh day of ~ , 20C> 1. ~~~ My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANtA NOTARIAL SEAL CYNTHIA J. RULE. Nobly PubliC Lem0yn8 Boro., Cumbertand CountY CommisSIon Expires Febru IV 3. 2008 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF ) We, a//Jlt"! I). M '/ir/! and the Witnesses whose names are signed to the attached or for being duly qualified according to law, do depose and say that we were present and saw Testatrix, ELIZABETH B. HEMLER, sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. dJjm' tl fI}~ Witness r2,UL ~\ Witness Sworn to and subscribed before me this 4-H day of ~ ,2001. (~C}- U My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE. Notary PublIc Lemoyne Boro., Cumberland County Mv CommiSSiOn ~ FebNlIY 3. 2008 ..