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HomeMy WebLinkAbout01-28-08 PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA Estate of Geurt den Hartog also known as File Number JI -of.' ()('f}7 . Deceased Social Security Number 164-58-6402 Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE j4' or 'B' BELOW:) 121 A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is / are the Executors last Will of the Decedent dated May 5, 2006 and codicil(s) dated April 2, 2007 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: None o B. Grant of Letters of Administration (If applicable, enter: c.t.a.; db.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 db.n.c.t.a., enter date o/Will in Section A above and complete list o/heirs.) ;;:2 25 ~ Q co Name Relationshi Res{ '. >-< (.....) :r:.- (COMPLETE IN ALL CASES:) Attach additional sheets ifnecessary. ,:- .~ :0 'U -'-1 )> o Decedent was domiciled at death in Cumberland County, Pennsylvania with his / her last principal residence at U1 299 Bullshead Road North Newton Townshi Newville PA 17241 (List street address, town/city, township, county, state, zip code) Decedent, then 80 years of age, died on January 12,2008 at Harrisburg Hospital, Harrisburg, P A Decedent at death owned property with estimated values as follows: (If domiciled in P A) All personal property (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania $ $ $ $ 10,000.00 100,000.00 situated as follows: North Newton Township, Cumberland County 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: T d or rinted name and residence Grada J. den Hartog 299 Bullshead Road, Newville, PA 17241 Gerard J. den Hartog 1322 Third Avenue, Chambersburg, PA 17202 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. before me the day of . ~ J. at.-...~ Signature of Personal Representative ~~~ () ~.~~ .1.;;:~ -!:s;.r7'l ~:_~ CP) ~ '~-< ~- )(...~~ -)C -- :0 ---I .B r-....> <= = co <- ;z:... 2 N CO , , Sworn to or affirmed and subscribed Signature of Personal Representative :J!t - (~ ..-- f [ ,--; C'.l J; U1 File Number: :2/-tJf -(tJq7 Estate of Geurt den Hartog , Deceased Date of Death: January 12,2008 AND NOW, :;JJfJ; . in consideration of the foregoing Petition, satisfactory proof having been presented before e, IT D REED Letters Testamentary are hereby granted to Grada 1. den Harto~ and Gerard 1. den Harto~ FEES MJ Letters ............... $ d.1JJ2. Short Certificate(s) . . . . . . . . $ LfO,tf) ~~ciation(S) .......:::: LS. ()l) J.G[ ~ ... $ /0. ()f) iPm~17 ~ . $ ,C). OJ ...$ .. . $ .. . $ ...$ '" $ '" $ TOTAL .............. $ and that the instrument(s) dated May 5, 2006 and April 2, 2007 described in the Petition be admitted to probate and filed of record as the last Will (and Codicil(s)) of Decedent. JJ!.M d.tJ."" \ 'fr1M fA-; )j!itv ~ " - -i"'(? . ~ ~ur Attorney Signature: ~ ~ /lC:P~ in the above estate Attorney Name: Hamilton C. Davis Supreme Court LD. No.: 10264 Address: 20 East Burd Street, Suite 6 Shippensburg, PAl 7257 Telephone: (717) 532-5713 ?J:S 0:00 FormRW-02 rev. 10.13.06 Page 2 of2 HIU'.~U5 REV 1(1107) (:;,I f-oR - ({/}? LOCAL REGISTRAR'S CERTIFICATION OF DIEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $6.00 Certification Number This is to certify that the information here given i~ correctly copied from all original Certificate of Death duly filed with mc as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. P 13889255 ~. ~.....~U~."JAtI 2 0/2008 Local Registrar . . Date Issued net(\.S~...~.......~~~a.....~. .~.. .~. .. ~L_ ~.E. ~..\~\....Z~'e.i{c.".~.'.~\~'~~' ~~j.~.L..~ ~~ Jbl).fJ'i./ ~. C) c;;o 'DI~ ., :::D r--) = = <= '- ::Do- z N CO , ::-)r-i 'Q-'T1 '-.-- :'-~:J t~-' --f J:b -:.,. a Hl05-143 REV 1112006 TYPE I PAINT IN PERMANENT BLACK INK 1. Name 01 0ec8denI (Fnt, midcIe, last, sufIix) COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH (See Instructions snd exsmples on reverse) en 5. Age (lBst """"YI Geurt den Harto 6. Data of Birth (Month, , r 7. BIr1tl'f&ce C and8laleor tl t7 .r 80 v<S. 15 1927 " . 8b. County 01 Death Dal,lp.hin . 11.~rslJsual ..., d Work Farmer . ,.,-'MaI1ng_"(_"""_._.z~_I 8d. FacHIly Name (If not institution, ~e 1M and ntlrnber) 299 Bulls Head Rd Harrisbur 12. Wu Decedent ever in !tie U.S. Armed Forces? Ov" GilNo _. AclualResid9nce 17a.SIate 17b.CounJy Pa Iil '!l ~ '1 . ~ 19. Morher's Name (First, n1dcIt.11'IIldlIn BUmame) Magritha F.J. Goedegebuure 2Ob.~lonnonr'MaI1ng_I_c/ty'Iown._.~_) 299 Bulls Head Rd, Newville Pa 17241 21c. Place of 0Isp0stti0n (Name of cemetery, crematory or oIher place) HOllinger Crematory 17c.O YIS,Decedentlivedin 17d.O No. _Uved_ AcI1.olUm1tsd Grada Hofman N. Newton TWO. 18. Falher's Name {FIrst. mIdde,last, s~) Dirk den Hartog 208. '_'I Name (Type' Printl Grada H. den ~l1mh City/Born 22<. Name and-... ~ FaciIty er Funeral Home . To Itle besl of my knowledge, d8aIh 0CC008d at the time, date and place stated. (Signature and title) 23c, Dale Signed (Month, day, year) ()f 26,Was Referred 10 M8<ical Examln8l'1 Corone, !of a Reason Other than Cremation or Donation? CiONo Ov" }ill No Ov" [i(lNo 31. Manner 01 Death 0_.., OHomlOde 0_ OPend1ng'_1lga"'" OS..... O""""NotboDelonnJnod I Apprnximale inIerval: : Onsello DeaIt1 , , , , I , , , I , , , , , I Partll:E erolhersknfia!nlcnnrtllnn&contrhllilvllDd&Rlh 2B.OIdTobaccoUseContrtluteIoDeath? bulnot"'<<t!ng""'-..,;ng",useglwn'nP8rt'. 0 V" OProbably o No 0 ""..... 29./fFemale: o Not P<Ognanl """'"",yooao Ol"'9f18OOlalOneddea" o NotpretW1anl, but pregnant within 42 days dde'" o Notpregnant,butpregnam43daysto1year -."'" o """""""pnlQlMlnI """'... "",yea, 32C'~~~~:n(~St~ Facloly, =-~"::=....~ =t~~'~t:a Enter /he UNDERLYING CAUSE =~tt":.~"ir'" b. Due to (0' as a consequence of): 3Da. Was an AuIopsy Pe_ d. >Jb.Weno"""""'FwodIngs AY8IIabIePrbloCompletion afCauseotOeath? 32<1. llme 01 Injury j ~ o ! 33aCeotiflo<I""""""""1 c.rttfytng physldM (Physician certifying cause 01 death when another phyaici:m has pronounced deeth and completed Item 23) Tothebeltofmy~duthoocvrred duetoItteClliM(a) Iftd marnr. Ilded.. --- -- ___ __ ___ __ ___ __ ___ __ _ _ __ __ _ 0 Pronounclng "'" _no......... (_ boIh """""_ "''' '"" ca"'Y'<l 10 cause '" "'''I To the best of my Jcnowlldge, death 0CCtmld at the lime, dale, and place, end due to the C8US1(1) and manner as llIIecL _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ =' :::.."':'= and ''''_'Ion, 'n my ""'nlon. "'.n _ a......... "'le, and place. and......... "'1018(./... mannar........... 0 M. k~ II I.:] I I 1(') I Do""""" Penn, No 001'1 4....") t LAST WILL AND TEST AMENT of GEURT den HARTOG C] "-~1o ~~~~ .' ..n r-....::> ~:'..:") ,_~.:.:a <..:.XJo (.,- :;-.-,.... . -- ~--/) >< 1') OJ o :l:'" -n "-"' _~J 0 --I ., I, GEURT den HARTOG, of North Newton Township, CumberlaIid Coun~ ~ 1'0'-') ; . Pennsylvania, declare this to be my Last Will and Testament and revoke any Will or Codicil previously made by me. ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations) and my funeral expenses (including my gravemarker and expenses of my last illness) shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I bequeath those articles of my household furniture and furnishings and those articles of my personal effects and personal property as I have or may set forth in a separate memorandum (which is or will be signed by me, dated and make specific reference to this Will and memorandum, which I shall place with my Will or deposit with my attorney), to the persons therein designated. ITEM III. Ifmy wife, GRADA J. den HARTOG, survives me, I devise and bequeath to my Trustee, IN TRUST, to hold and distribute the principal and to pay the net income, as a Qualified Domestic Trust under Item IV below, the smallest fractional share of principal of my estate which, when added to (i) all assets otherwise passing or having passed to my said wife which are includable in my gross estate and qualify for the marital deduction under section 2056(d)(2)(A) of the Internal Revenue Code (herein the IRC), and (ii) all assets otherwise q. t.'t. passing or having passed to my said wife which are added to a Qualified Domestic Trust by other provisions hereof or by my wife under section 2056( d)(2)(B) of the IRC, will reduce the Federal Estate Tax payable because of my death to the minimum, after taking into account all other deductions allowed on my Federal Estate Tax Return and all credits against the Federal Estate Tax, including the unified credit and the state death tax credit; provided that the state death tax credit shall not be taken into account to the extent that it would increase state death taxes. The formula contained herein shall be determined as though my personal representative makes an election as provided in section 2056A( d) of the IRC with respect to the Qualified Domestic Trust and all property added to a Qualified Domestic Trust by my said wife. Any provision of this Will which may appear to conflict with my intention to reduce the Federal Estate Tax to the minimum shall be construed so as to accomplish that intention. All property allocated to or held in the Qualified Domestic Trust shall qualify for the marital deduction. In addition, if assets of such trust at any time consist substantially of unproductive property, my said wife may require that my Trustee either make the property productive or convert it within a reasonable time to productive property. No property which will produce a credit for foreign death taxes shall be allocated to the Qualified Domestic Trust unless necessary to fund it fully. ITEM IV. Qualified Domestic Trust. As to the principal passing hereunder, I direct my Trustee: A. To pay the net income at least quarterly to my wife, GRADA J. den HARTOG, for her life. My United States Trustee may make distributions from principal to my said wife on account of hardship, as that term is defined in Section 2056A(b)(3)(B) of the c; ~ . ft. 2 IRC, and any regulations thereunder, after first considering funds reasonably available to her from other sources. In addition, my United States Trustee may pay to or apply for the benefit of my said wife as much of the principal as my United States Trustee deems advisable for her maintenance, health and support after first considering funds available to her from other sources. B. Upon the death of my said wife: 1. To pay any accumulated and undistributed net income to the personal representative of my said wife's estate. 2. To deduct and pay any death tax imposed by the United States of America on the principal passing under this trust. 3. To pay the remaining principal as provided for in Item VII hereof. C. My United States Trustee: 1. May withhold from any payment of principal under subparagraph (A) an amount equal to any death tax imposed on such distribution under section 2056A(b) of the IRC and shall pay any federal estate tax imposed under section 2056A(b)(1) of the IRC upon property passing hereunder as the result of a taxable event (as defined in section 2056A(b)(9) of the IRC) out of the principal subject to such tax. 2. May serve as Designated Filer and may allocate any Deferred Tax due on any Qualified Domestic Trust in the Designated Filer's sole discretion. If a United States Trustee appointed hereunder is not the Designated Filer, my United q {.W. 3 States Trustee shall provide to the Designated Filer all necessary information relating to distributions of principal made from the Qualified Domestic Trust during the tax year to my said wife and shall pay any and all Deferred Tax allocated to the Qualified Domestic Trust by the Designated Filer. 3. Shall file any and all statements necessary to avoid disqualifying the Qualified Domestic Trust for the federal estate tax marital deduction. 4. Shall file all tax returns required by section 2056A(b )(1) of the IRe with respect to the Qualified Domestic Trust and shall pay all tax so imposed on such trust. D. I release my Trustee from any personal liability for any federal estate tax imposed on the Qualified Domestic Trust and authorize my Trustee to make application to the Secretary of the Treasury for release of such personal liability under section 2204 of the IRe. E. It is my intention that this Qualified Domestic Trust qualify for the federal estate tax marital deduction under sections 2056( d) and 2056A of the IRe. If my Trustee determines that any provision or the absence of any provision herein will cause the Qualified Domestic Trust not to qualify for the marital deduction, My Trustee may reform the Qualified Domestic Trust, in whole or in part, solely to accomplish such intention by amending the Qualified Domestic Trust or by a timely judicial proceeding, the method of reformation to be determined by my Trustee, in Trustee's sole discretion. Any such reformation by amendment shall be by instrument in writing signed by all 7- /) .N. 4 Trustees then serving and consented to by my said wife. Any reformation by judicial proceeding shall be in the form of a decree of the court having jurisdiction over the Qualified Domestic Trust, upon petition by all Trustees then serving and after such notice to such parties in interest as such court may direct. ITEM V. Residuary Share. I devise and bequeath the remainder of my estate of every nature and wherever situate to my wife, GRADA J. den HARTOG, providing she shall survive me by thirty (30) days. I remind my said wife (and her personal representative, guardian, agent acting under a power of attorney or other representative) that she may disclaim any part or all of this gift passing to her hereunder or otherwise as a result of or by virtue of my death. In particular, it may be desirable for her to disclaim a portion of this gift, or of other property passing otherwise by reason of my death, and if she does so (either personally or by her personal representative, guardian or agent acting under a power of attorney), the disclaimed property or portion shall pass (except as may be specifically provided otherwise elsewhere in this Will or any other applicable and relevant document), as a part of and under the provisions ofthe Trust established in Item VI hereof. ITEM VI If my wife, GRADA J. den HARTOG, disclaims any property or any portion of any property which would otherwise pass to her as a result of or by virtue of my death, the disclaimed property or portion thereof shall pass to my Trustee hereinafter named and be held in a separate Trust (referred to herein as a "By-Pass Trust"). This By-Pass Trust created by the provisions hereof shall be held, administered and distributed in accordance with the following terms and provisions and for the following uses and purposes: Cf ~. If. 5 A. To pay the net income therefrom to my wife, GRADA J. den HARTOG, for and during her lifetime. B. As much of the Principal ofthis Trust as Trustee in Trustee's sole discretion may from time to time think advisable for the health, education and support in reasonable comfort of my wife, GRADA J. den HARTOG, and my children and my grandchildren (and their spouses) and for the protection and preservation of her or their property may either be paid to himlher or them or else applied directly for her or their benefit by Trustee after taking into account her or their other readily available assets and sources of Income. C. Trustee may apply the net income and maintenance in reasonable comfort of my wife, GRADA J. den HARTOG, my children, my grandchildren (or their spouses) should she or they by reason of age, illness or other cause in the opinion of Trustee be incapable of appropriately receiving or disbursing it. D. Upon the death of my wife, GRADA J. den HARTOG, the then remaining principal and any undistributed income shall be distributed as is provided for in Item VII hereof. ITEM VII. In the event that my wife, GRADA J. den HARTOG, shall not survive me (and she shall be presumed to have survived me if there is insufficient evidence to show which of us survived), I give, devise and bequeath all of my estate of every nature and wherever situate to my son, GERARD J. den HARTOG. It is my direction to my son, GERARD, but it shall not be a charge upon any of the assets passing to him, that he pay the sum of Five Thousand Dollars 4 ,~. JII. 6 ($5,000.00) per year to my son, DIRK den HARTOG, for so long as Dirk shall live, but not more than twenty (20) years. If my son, GERARD J. den HARTOG, shall not be living at the time of the death of the survivor of me and my wife, GRADA J. den HARTOG, but should he be survived by then living descendents, I devise and bequeath all of my estate to my Trustees to be held and administered and disbursed, IN TRUST, as follows: A. My Trustees shall hold in a separate sub-Trust an amount of principal (as determined by my Trustees) adequate to make the Five Thousand Dollars ($5,000.00) per year annual payments to my son, DIRK den HARTOG, for his life, but not more than twenty (20) years. Upon the death of my son, DIRK den HARTOG, or the elapse of twenty (20) years, any remaining portion of this sub-Trust shall be added to and treated as a part of the principal of the Trust(s) specified in Sub-paragraph B below. B. The remainder thereof shall be divided into shares so as to provide one share, per stirpes, for the then living descendents of my deceased child (GERARD J. den HARTOG). These shares shall be held, administered and disbursed as follows: 1. My Trustee shall accumulate the net income and expend and apply so much of the net income, accumulated income, and principal of the trust as trustee in its sole discretion deems advisable to or for the benefit of such person for the support, education and health of such person and for the protection and preservation of his property until such person attains the age of eighteen years. 2. Upon such person's attaining the age of eighteen (18) years, my Trustee shall distribute the net income of such person's trust to him or for his benefit and so q. tH. 7 much of the principal as trustee in its sole discretion deems advisable for the support, education and health of such person and for the protection and preservation of his property shall be distributed to such person or for his benefit. Such person shall be entitled during his lifetime, to withdraw sums of principal from his trust in accordance with the following formula: a. At any time after attaining the age of twenty-five (25) years and prior to attaining the age of thirty (30) years, such sums as shall not exceed one-half (1/2) of the market value of the principal as constituted on his twenty-fifth (25th) birthday or on the creation of his separate trust, whichever shall last occur; b. At any time after attaining the age of thirty (30) years, any and all principal remaining. c. Upon the death of any person, his trust shall terminate and the then remaining principal shall be distributed, per stirpes, to his then living issue, or, if there shall be no such issue, to my then living issue, in equal shares, per stirpes. ITEM VIII. Priority of Distributions. It is my intention that with regard to any discretionary distribution hereunder of principal or income to a beneficiary under this Will, my Trustee shall consider funds available to such beneficiary from all sources and the tax effect of distributions from each of those sources. My Trustee may make a distribution from any Trust hereunder on the basis of Trustee's q rf.te. 8 determination, in my Trustee's sole discretion, that a more favorable tax effect would result if such distribution were made from one trust rather than another. ITEM IX. Disclaimer. Except as is specifically provided in Item VI above, if any person otherwise entitled to take hereunder (or such person's legal representative) files a written disclaimer, in whole or in part, with respect to any provisions of this Trust with my Trustee within the period allowed by section 2518 of the IRe, such person (i) shall be treated as having predeceased me for purposes of holding or distributing the disclaimed share, and (ii) shall not participate in any decision to payor apply the income or principal of the disclaimed share to or for the benefit of any person hereunder, but such person shall not be treated as having predeceased me for purposes of holding, distribution or participating in any such decision under any provision to which the disclaimer does not extend. ITEM X. Spendthrift Provision. Until distributed, no gift or beneficial interest shall be subject to anticipation or to voluntary or involuntary alienation. ITEM XI. Death Taxes. A. All death taxes (and interest and penalties thereon) imposed as a result of my death upon the property passing under my Will, and upon proceeds of insurance on my life, but not otherwise, shall be paid out of the principal of the Residuary Trust, each share thereof, whether outright or in Trust, to bear a pro rata portion of such taxes; provided that any death taxes imposed upon property, including proceeds of qA/f 9 insurance, passing to my said wife under this Trust, under my Will or otherwise, which will qualify for the marital deduction if added to a Qualified Domestic Trust, shall bear its own share of death taxes to the extent such property is not added to a Qualified Domestic Trust. All Deferred Taxes imposed upon principal of the Qualified Domestic Trust as the result of a taxable event during my said wife's lifetime shall be paid out of the property subject thereto. B. I authorize my Executor to make, in whole or in part, in my Executor's sole discretion, any election or allocation with respect to the Generation-Skipping Transfer Tax under Chapter 13 of the IRC. My Executor shall be without liability to anyone for making or failing to make such election or allocation or the manner in which such election or allocation is made. C. I authorize my Executor to elect, in whole or in part, in my Executor's sole discretion, to treat as qualified terminable interest property for the purposes of qualifying for the marital deduction any property passing under my Will or otherwise in which my said wife has a qualifying income interest for life. My Executor shall be without liability to anyone for making or failing to make such election. D. I authorize my Executor to elect, in my Executor's sole discretion to treat the Qualified Domestic Trust under Item III and IV of this Will and any other qualifying trust consisting of property included under my gross estate as a Qualified Domestic Trust described under section 2056A(a). My Executor shall be without liability to anyone for making or failing to make such election. qf/.,If - . 10 ITEM XII. Definitions. A. The words "Executor," "Trustee," "Custodian" and "Guardian" when used in this Will include all genders, individuals and corporations and the singular and plural, as the context may require. B. The words "child", "children", "descendant" and "descendants" shall include adopted persons and their descendants. C. The words "incapacitated" and "incapacity" when used in this Will shall refer to an inability to appropriately manage and use funds by reason of age or illness (mental or physical). D. The words "United States Trustee" when used in this Will shall mean an individual who is a citizen of the United States of America with a "tax home" as defined in section 911(d)(3) of the IRC or a domestic corporation as defined in section 7701 (a)(4) of the IRC. E. The word "income" when used in this Will with respect to the Qualified Domestic Trust shall mean income as defined in section 643(b) of the IRC except that it shall not include capital gains or other items that would be allocated to principal under the applicable local law governing the administration of the Qualified Domestic Trust without regard to any provision herein to the contrary. F. When a "per stirpes" distribution of income or principal to a designated individual's descendants is provided for under this Will, such income or principal shall be divided into as many equal shares as there are then living children of such ~ Ji- /{. 11 individual and then deceased children represented by descendants then living, and each then living child shall receive one share, and the share of each deceased child shall be divided among his or her descendants in the same manner, repeating this pattern with respect to succeeding generations until all shares are determined. G. All references in this Will to the United States Trustee shall refer to the trustee required under section 2056(a)(1)(A) and (B) of the IRC. H. All references in this Will to the Deferred Estate Tax shall refer to the tax imposed under section 2056A(b )(1). 1. Paragraph headings in this Will are used for reference only and shall not affect the meaning, construction or effect of this Agreement of Trust. J. All references in this Will to the Internal Revenue Code (or IRC) shall mean the Internal Revenue Code of 1986, as amended or reenacted, and all corresponding provisions of any subsequent federal tax laws and regulations thereunder. K. For purposes of this Will, the term "death taxes" shall mean Federal Estate Tax, any inheritance or estate tax imposed at death by any state of the United States [or any foreign jurisdiction] [ and any excise tax imposed on any qualified plan or IRA under section 4980A of the IRC] [,but shall not include the generation skipping transfer tax imposed under section 2601 of the IRC]. ITEM XIII. Trustee and Executor. A. I appoint my wife, GRADA J. den HARTOG, and my son, GERARD J. den HARTOG, Executors. If either of them fails to qualify or ceases to serve for any fj ~.It. 12 reason, I appoint HAMIL TON C. DAVIS to serve in her or his place. B. I appoint my son, GERARD J. den HARTOG, and HAMILTON C. DAVIS, Trustees of any Trusts created by this Will. If HAMIL TON C. DAVIS fails to qualify or ceases to serve for any reason, I appoint JOEL R. ZULLINGER to serve in his place. I hereby authorize my Trustees to appoint a Co-Trustee or Successor Trustee that satisfies, if necessary or desirable, the U. S. Bank as Trustee requirement referenced below. C. I direct that there shall always be a United States Trustee of the Qualified Domestic Trust (herein referred to as the "QDOT"). Such trust shall always be maintained under the laws of the state of the United States or the District of Columbia and the administration of such trust shall always be governed by the laws of a particular state of the United States or the District of Columbia. D. My Trustee shall comply with the requirements for security arrangements for the QDOT as set forth in Treas. Reg. S20.2056A-2(d)(1)(i) or (ii), summarized as follows: 1. If the fair market value of the assets passing, treated or deemed to have passed to the QDOT, determined without reduction for any indebtedness thereon, as finally determined for Federal Estate Tax purposes exceeds Two Million Dollars ($2,000,000) as of the date of my death or, if applicable, the alternate valuation date (as adjusted under and pursuant to Treas. Reg. S20.2056A-2(d)(1)(iv)), then my Trustees must at all times during the term of 4 f( .k4 13 the trust either (i) satisfy the U.S. Bank as Trustee requirement of Treas. Reg. S20.2056-2(d)(I)(i)(A); (ii) furnish a bond in favor of the U.S. Internal Revenue Service that satisfies the requirements of Treas. Reg. S20.2056A- 2(d)(I)(i)(B); or (iii) furnish an irrevocable credit that satisfies the requirements of Treas. Reg. S20.2056A-2(d)(I)(i)(C) (hereinafter referred to as the U.S. Bank, Bond or Letter of Credit Requirement). Ifmy Trustee elects to furnish a bond or letter of credit as security, then in the event the Internal Revenue Service draws on such instrument in accordance with its terms, neither the United States nor any other person will seek a return of any part of the remittance until April 15th of the calendar year following the year in which the bond or letter of credit is drawn upon. My Trustee may alternate between any of the security arrangements described above provided that, at all times during the term of such trust, one of the arrangements is, if required, operative. 2. If the fair market value of the assets passing, treated or deemed to have passed to the QDOT, determined without regard for any indebtedness thereon, as finally determined for Federal Estate Tax purposes is Two Million Dollars ($2,000,000) or less as of the date of my death or, if applicable, the alternative valuation date (as adjusted under and pursuant to Treas. Reg. S20.2056A- l(d)(l)(iv)) then my Trustee must comply with either the U.S. Bank, Bond or Letter of Credit Requirement only if more than thirty-five percent (35%) of the fair market value of the assets of such trust, determined annually on the last day q ~ .H. 14 of the taxable year of such trust, consists of real property located outside the United States. For purposes of determining whether more than thirty-five percent (35%) of the trust assets consist of foreign real property, Treas. Reg. S20.2056A-2( d) (1 )(ii)(B) applies. 3. For purposes of determining whether the fair market value of the trust assets exceeds Two Million Dollars ($2,000,000), my Trustee is authorized to make the election under Treas. Reg. S20.2056A-2(d)(1)(iv)(A) with respect to real property used as my spouse's personal residence. 4. For purposes of determining the amount of the bond or letter of credit, my Trustee is authorized to make the election under Treas. Reg. S20.2056A- 2(d)(1)(iv)(B) with respect to real property used as my spouse's personal residence. 5. Notwithstanding anything contained herein to the contrary, my U.S. Trustee is hereby authorized to enter into alternative plans or arrangements with the Internal Revenue Service pursuant to Treas. Reg. S20.2056A-2(d)(4) to assure collection of the deferred estate tax, in lieu of the provisions contained herein. 6. My individual Executors then serving and the individual Trustees of any trust hereunder then serving may unanimously appoint in writing an individual, and/or a corporation described in subparagraph (7) below, to serve with them as co-Executor or co-Trustee. q ~. iI. 15 7. Upon the written request of the individual Trustee of any trust hereunder then serving, with the unanimous written consent of those sui juris persons who would receive an interest in principal if it were then distributed to my then living descendants on a per stirpes basis, delivered to the corporate Trustee then serving, the corporate Trustee of such trust shall promptly resign; provided that the individual Trustee, with the written consent of the above described class of persons, shall concurrently appoint a corporation organized under the laws of the United States or any State thereof and possessed of trust powers, which has trust assets of at least One Hundred Million Dollars ($100,000,000), and as to the Qualified Domestic Trust meets the definition of a bank under section 581 of the IRe, as successor corporate Trustee. 8. Any power of removal and appointment under this Paragraph shall not be extinguished by a single exercise; provided that the power to remove a corporate trustee shall not be exercised more frequently than once every five years. 9. Any Trustee while servmg hereunder may resIgn without court approval by written notice delivered to the co-Trustee and all sui juris income beneficiaries. If a Trustee should cease to serve, whether by death or resignation, such Trustee shall be relieved of all liability through the delivery of an account (formal or informal) to the sui juris persons who may then receive the income hereunder and by the signature of a release based on said q .tl.H. 16 account by such individuals. 10. No Trustee taking office shall be liable in any way for the acts or omissions of any Trustee prior to the Trustee's assuming office and shall have no duty to review the performance of a Trustee prior to that time. 11. Any corporate fiduciary serving hereunder shall receive compensation for its services hereunder in accordance with a fee agreement entered into between it and me during my lifetime, or if there is no such agreement, between it and the individual fiduciaries who are serving with it, which in no event shall exceed its Schedule of Fees in effect from time to time during the period in which its services are performed. In the absence of an agreement between the corporate fiduciary and me, if (i) there is no such agreement then in effect entered into with an individual fiduciary and (ii) there is no individual fiduciary then serving, the corporate fiduciary shall receive compensation in accordance with its Schedule of Fees in effect from time to time during the period in which its services are performed. 12. My Executor and Trustee shall not post security in any jurisdiction. ITEM XIV: If any property passes outright (either under this Will or otherwise) to a minor (which shall be defined as anyone under twenty-one (21) years of age) and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, I decline to appoint a guardian but instead authorize my Executor to distribute such property to a Custodian selected by my Executor (and my Executor may act as such Custodian) as Custodian c; d 1-1 17 for the minor under the Pennsylvania Uniform Transfers to Minors Act. Provided, however, that this appointment shall not supersede the right of any fiduciary to distribute a share where possible to the minor or to another for the minor's benefit. ITEM XV: Except as may be limited or provided for by the specific provisions of my Wills, any fiduciary under this Will shall have the following powers in addition to those vested in them by law applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property. It is my intention that the powers granted herein shall include and be in supplement to the powers concerning investments contained in PEF Code Chapter 72 (Prudent Investor Rule) and the powers concerning adjustment and conversion to unitrust and related provisions contained in PEF Code Chapter 81 (Uniform Principal and Income Act). To the extent that specific powers granted to my Trustees by other provisions of this Will are inconsistent with these powers, the specific powers provisions shall control. A. General Management and Investment Powers. The Executor and Trustee shall have full power and authority to manage and control the estate and trust estate, to borrow money from any source (including the power to borrow from a Trustee or any affiliate of a Trustee) and to sell, exchange, lease, grant options, rent, mortgage, pledge, assign, transfer or otherwise dispose of or encumber (including sales to a Trustee) all or any part of the trust estate (for terms extending beyond the termination of the estate or trust estate or otherwise), upon such terms and conditions as the Executor or Trustee may see fit. The Executor or Trustee may invest and reinvest all or any part of the trust estate in such q,ft-.ff. 18 stocks, common and preferred (including the corporate stock of any corporate Trustee, or any of its affiliates), debentures, shares or participations in any common or mutual fund, interests in any general, limited, or limited liability partnership or in any limited liability company, bonds, notes, repurchase agreements and deposit accounts of any kind from or in any bank (including any corporate Trustee, or any of its affiliates), savings and loan association or other financial institution or brokerage firm, stock options and warrants, securities or other property, real or personal, within or without the State of Pennsylvania, domestic or foreign, whether or not of the class or kind now or hereafter ordinarily approved or held to be lawful for the investment of estate or trust funds, as the Executor or Trustee may, in the Executor's or Trustee's discretion, select. The Trustee may make and change such investments from time to time according to the Trustee's discretion, and the Trustee may continue to hold any stocks, securities or other property received by the Trustee hereunder without any duty of diversification. The Executor or Trustee may determine whether any money or other property coming into the Executor's or Trustee's hands, concerning which there may be reasonable doubt, shall be considered as a part of the principal or income of the trust estate, and may apportion between such principal and income any loss or expenditure in connection with the trust estate as to the Trustee may seem equitable, taking account of all present and future interests in the trust estate. The Trustee shall not be obligated to amortize premiums for trust securities out of income nor make additions to income because of the purchase of securities at a discount. The Trustee may exercise all options and all conversion, subscription, voting and other rights q !l ,W. 19 of whatsoever nature held by or pertaining to any property, including securities of the corporate Trustee or any affiliate thereof, held by the trust estate. Any corporate Trustee shall not disclose the name, address, or share position of the beneficial owner(s) of registered securities held by the corporate Trustee or its nominees unless the beneficial owner(s) request otherwise in writing. It is the intention ofthe Testator that the Trustee shall have the authority to invest in such ways as shall give due consideration for the theories of total return investing, modern portfolio theory, and the theory of risk and return. Accordingly, the Trustee is authorized to invest in any type of investment which plays an appropriate role in achieving the investment goals of the Trust, which investment shall be considered as part of the total portfolio. It is my specific direction that no category or type of investment shall be prohibited. I specifically do not wish to limit the universe of Trust investments in any way other than is dictated by the Trustee's exercise of reasonable care, skill, and caution. In connection with the Trustee's investment and management decisions with respect to this Trust, the Trustee is specifically entitled to take in account general economic conditions, the possible effect of inflation or deflation, the expected tax consequences of investment decisions or strategies, the role which each investment or course of action may play within the overall trust portfolio which may include financial assets, interests in closely held enterprises, tangible and intangible personal property, and real property; the expected total return s from income and the appreciation of capital; other resources of the beneficiaries; the needs for liquidity; regularity of income and preservation or appreciation of capital; and q.. ~..4l 20 the asset's special relationship or special value, if any, to the purposes of the Trust or to one or more of the beneficiaries. Nor shall my Trustee be limited to anyone investment strategy or theory, including modern portfolio theory, the efficient markets theory or otherwise, but shall be free to consider any appropriate investment strategy or theory under all the circumstances. The Trustee may delegate investment and management functions which a prudent person of comparable skills would properly delegate under the circumstances. Should the Trustee delegate such function, the Trustee shall exercise reasonable care, skill and caution in selecting an agent, establishing the scope and terms of the delegation consistent with the purposes and terms of the Trust, and periodically reviewing the agent's actions in order to monitor performance and compliance with the terms of the delegation. Should such delegation occur as set forth above, the Trustee who complies with the requirements for delegation shall not be liable to the beneficiaries or to the Trusts for the decisions and actions of the agent to which the function was delegated, but by accepting the delegation of a Trust function by the Trustee of this Trust, the agent submits to the jurisdiction of the courts of this state. R To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. C. To compromise any claim or controversy. D. To distribute in cash or in kind or partly in each. E. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. <?c.tt..t'I 21 F. If there is no corporate fiduciary acting hereunder, my fiduciary may designate a corporation (regardless of where organized or headquartered) with fiduciary powers to act as agent or custodian hereunder, may delegate to it such duties as may be appropriate (including investment recommendation duties), may pay to it reasonable compensation for its services, and may discharge it with or without cause. G. To treat the entire trust estate as a common fund for the purpose of investment, notwithstanding any provision herein for division thereof into shares or separate trusts. H. Should the principal of any trust herein provided for be or become so small that, in the Trustee's discretion, establishment or continuance of trust is inadvisable, my Trustee or my personal representative may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons then entitled to income and in the proportions they are then entitled to such income. If any such person is then a minor, distribution may be made to that person's guardian, or to a person selected by the trustee to be custodian for such person until the age of twenty-one (21) years under the Pennsylvania Uniform Transfers to Minors Act. I. To continue the operation of any business in which I may be interested or engaged at the time of my death (regardless of the form or organization of any such business), which business or an interest in which shall be received by my fiduciary. This authorization shall include the right to change the form of any such business by the reorganization or incorporation thereof, or the formation of a general or limited partnership with respect thereto, and shall also include the right to invest in any such Cfq,J{. 22 business including the right to invest in any business the property of any trust hereunder for such periods of time and upon such terms and conditions as my fiduciary shall deem advisable. No fiduciary shall be liable for any loss resulting from continuing any such business, but my fiduciary may, in my fiduciary's discretion, sell, liquidate or otherwise discontinue any such business at such time or upon such terms and conditions as my fiduciary shall deem advisable. J. If there are co-fiduciaries servmg hereunder, they may delegate any and all management duties and responsibilities to one of them. My co-fiduciaries may, for example, designate one of them to maintain a bank account or accounts, and in that instance the signature of only that fiduciary shall be required to open and maintain such account, to deposit funds to such account and to write checks on such account. K. Any individual fiduciaries shall have jointly with any corporate fiduciary all the powers given to the fiduciaries, except that no individual fiduciary shall participate in the exercise of any discretion to determine the propriety or amounts of payments of income or principal to himself or herself or to any person to whom he or she is legally obligated, or possess any of the incidents of ownership with respect to any policy of insurance on his or her life, and the remaining fiduciaries alone shall exercise that discretion and possess those incidents of ownership. L. Except as may be limited in Sub-paragraph K above, in the event of any disagreement between or among my fiduciaries, the decision of a majority of my fiduciaries shall control. No fiduciary shall be liable for any loss resulting from a qaJ/ 23 decision in which that fiduciary did not join. M. The situs of any trust created hereunder shall be in the County of Cumberland, and State of Pennsylvania, and all questions pertaining to the construction or validity of the provisions of this instrument shall be governed by the laws of that S tate (other than its conflicts oflaws provisions). IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and Testament, written on twenty-three (23) sheets of paper, dated this -' "::b day of M~r ,2006. GE~~~~ (SEAL) The preceding instrument, consisting of this and twenty-two (22) other typewritten pages, each identified by the signature or initials of the Testator, was on the day and date thereof signed, published and declared by the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto. ~~~ ~residing at "7h,fp./MjjMAj PI#- A~~I 1]4 ~"- 9 ~lAi.kIdvr. residing at 24 . COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND I, GEURT den HARTOG, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. t-'-tL~ GEU denHARTO (SEAL) Sworn to or affirmed and acknowledged before me by GEURT den HARTOG, the Testator, this..st"\.. day of MAr , 2006. -~& I\J~)\;;r!:_l S.:.'al : Trici'l L. l:;aikj', r'~otary Public \ South Middleton Tv, ,. ,(\'al~erland County . My CUllIhilS:.lC1J ".,:"c, :,ept. 24, 2006 ~._........__.....__.,..._>. COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND We,~laz>N. C.lJ..wL:5 an~S4 J.~U(l..~LD{fL , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. ~ -~hr. t? tJ- '- ~L ~-;~fA"~ S worn to or affirmed and subscribed to before me by :#A;wll. ."N c2. ~/.$ and ~.Yt J .t!:J.t.I.JtJ/tIOJEIl , witnesses, this 1..5"- day of ~ ' 2006. ~j~~r&u.~_ Notary P lie - ~ ~ -- ~ - --"~ ~~- -- _.~~- #- - - ... , '_. J. ~ T C'c,a L 1;",1'/. i:.l~tary Public , ' " ;1:'1<11'" . .,. C\lnberland County ~c.,,', ,\.' ,.".,. . . Sept. 24, 2006 ! :\,~\ c_,:':n',I;I~:.;~~"~' ~,_".__.__.--. 25 , , , FIRST CODICIL o Co .'::": ;:g TC) ;~: ::; . n-:- =0 C/j ;;< i'--,-' = C::~ c.o <- ;0.. 2: N co TO LAST WILL AND TESTAMENT () _.~, ;r:n. :3: o --! I, GEURT den HARTOG, of North Newton Township, Cumberland County, Pennsylvania, declare this to be the First Codicil to my last Will dated May 5, 2006. ITEM I: I do hereby amend my Last Will and Testament dated May 5, 2006, by adding thereto the following specific bequests: "ITEM IT": I bequeath those articles of my household furniture and furnishings and those articles of my personal effects and personal property as I have or may set forth in a separate memorandum (which is or will be signed by me, dated and make specific reference to this Will and memorandum, which I shall place with my Will or deposit with my attorney), to the persons therein designated. In addition, I bequeath the full sum of $5,000.00 to the First United Presbyterian Church of West Big Spring Avenue, Newville, Pennsylvania. And, I bequeath the full sum of $1,000.00 to the Newville Food Bank. ITEM IT: In all other respects, I hereby ratify, confirm and republish my last Will dated May 5, 2006, together with this First Codicil, as and for my last Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal this lrJ day of q.~H- --Ar (e.' ) ,2007. rd--~ GE TdenHARTOG (SEAL) Signed, published, and declared on the date above specified by the above named as and for the First Codicil to his last Will dated, in the presence of us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. residing at {PY-I';)kx.JJIt-{ fA.. 2 1 ' ... COMMONWEALTH OF PENNSYLVANIA: : ss. COUNTY OF CUMBERLAND I, GEURT den HARTOG, the Testator whose name is signed to the attached or foregoing instrument, having been dilly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my First Codicil to my last Will dated May 5,2006; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. G~:-~OO (SEAL) Sworn to or affirmed and acknowledged before me by GEURT den HARTOG, the TZlPor. this .J1Ui.. day of ".Jr& CHJ~l ~ 2~atJrt No Public COMMONWEJI,L TH C'F PENNSYLVANIA Notarial Seal Nichole J. Kellert, Notary Public Shippensburg Boro, ~nc; ~ty My Commission Expires Sept. . Member, Pennsylvenlll Association Of Notaries COMMONWEALTH OF PENNSYLVANIA: : ss. COUNTY OF CUMBERLAND We, ~,'Jh(..A1vJ~ and 1-r/U'CLL-J3o..dey , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Codicil; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Codicil as a witness; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constrainvuence. . ,-, ~f J}-- ~Ij:~~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Nichole J. Kellert, Notary Public Shippensburg Boro. CUmberland County My Commission ExpIres Sept. 3. 2OC1f Member, Pennsylvania Association Of Notaries 3