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HomeMy WebLinkAbout03-11-09~ ~ IN RE: :COMMONWEALTH OF PENNSYLVANIA ESTATE OF ELEANOR HASELHUHN, A/K/A :COURT OF COMMON PLEAS HELEN ELEANOR HASELHUHN :ORPHANS' COURT DIVISION No. 1126 Year 2008 v ~ ~a o PETITION FOR THE RESIGNATION/REMOVAL OF INDIVIDUAL CO-ADMINISTRATOR DUE TO PHYSICAL INCAP~ ~ ~l1RSt1ANT TO 20 Pa_ C_S_ 5711(11 AND (121 AND 20 Pa. C.S. &~1~~1 T-- ~ c -,i - -~ J`a i ~ ~. ALAN KOTZ a/k/a ALLEN KOTZ, GARY E. FRENCH, ESQ. AND VHOVI~' BANK (the "Petitioners"), by an through their attorneys, KEEPER WOOD ALLEN & rn RAHAL, LLP, hereby files this Petition for the Resignation/Removal of Individual Co- Administrator, and aver as follows: 1. Eleanor Haselhuhn a%k/a Helen Eleanor Haselhuhn (the "Decedent"), a widow, died testate on October 13, 2008, a domiciliary of Cumberland County, Pennsylvania. 2. The Decedent's Last Will and Testament dated July 11, 1991 and Codicil dated August 19, 2006 (collectively, the "Will") were admitted to probate by the Register of Wills of Cumberland County, Pennsylvania (the "Register"). A true and correct copy of the Will is attached hereto as Exhibit "A," and is incorporated herein by reference. 3. The Petitioners qualified, and were duly appointed, Co-Administrators, d.b.n.c.t.a, by the Register on November 26, 2008. 4. Alan Kotz a!k/a Allen Kotz ("Mr. Kotz"}, a domiciliary of Florida, is 71 years of age. 5. Mr. Kotz was recently diagnosed with aggressive lymphoma and has undergone surgery in Florida for his condition. Mr. Kotz will undergo weekly chemotherapy treatments for a period of several months, and will remain in Florida during such time. ~; r _i .~ ,-: Page -1- r~ 6. Mr. Kotz desires to resign as Co-Administrator of the Decedent's Estate, as he believes he is unable to properly fulfill his duties as Co-Administrator due to his physical incapacity. 7. The Petitioners and Beneficiaries (as defined below) of the Decedent's Estate approve of Mr. Kotz's resignation/removal as Co-Administrator due to his physical incapacity, and do not wish the Court or the Register to appoint a successor individual Co-Administrator to serve in Mr. Kotz's stead. 8. The Beneficiaries waive an accounting as apre-requisite to Mr. Kotz's resignation/removal. 9. The Petitioners and the Beneficiaries do not believe appointing another individual to serve as a successor Co-Administrator will add any value to the administration of the Decedent's Estate. 10. Paragraph (1) of Article Tenth of the Decedent Wills states: ... t direct that my Executor or my alternate Co-Executors, herein referred as my Executors regardless of number or gender, serve without bond ... Emphasis Added. 11. Paragraph (3) of Article Tenth of the Decedent's Will states: Should either individual Co-Trustee or alternate Co-Executor be unable or unwilling to serve in a fiduciary capacity, Heath L. Allen, or the law firm with which he is associated or was last associated, shall select as successor co-fiduciary a practicing attorney or certified public accountant who resides in Cumberland County, Pennsylvania. It is my intention that two (2) individuals will serve with [Wachovia Bank] as my Co-Trustees at all times, and that at least one of these individuals will be a resident of Cumberland County, Pennsylvania. Emphasis Added. 12. Heath L. Allen ("Mr. Allen") died on July 29, 2008. The law firm of Keefer Wood Allen & Rahal, LLP named Gary E. French, Esq., an attorney of that said firm to Page -2- serve as Co-Executor/Administrator in Mr. Allen's stead. to such appointment, and the Register appointed Gary E Administrator, d.b.n.c.t.a. The Beneficiaries consented French, Esq., Co- 13. The Petitioners and the Beneficiaries do not believe it is necessary to appoint an individual as a successor Co-Administrator of the Decedent's Estate for the following reasons: (i) Article Tenth of the Decedent's Will talks about a bond regardless of the number of Co-Executors. Therefore, the Decedent clearly contemplated there may be less than three (3) Co-Executors. (ii) Paragraph (3) of Article Tenth of the Decedent's Will provides a mechanism for the selection and appointment of a successor individual Co-Trustee or alternate Co-Executor should a named individual be unable to serve as a co- fiduciary. It states that it is the Decedent's intention that two (2) individuals serve as Co-Trustees at all times. It does not state that it is the Decedent's intention that two (2) individuals serve as Co-Executors at all times. (iii) Wachovia Bank and Gary E. French, Esq. are well versed in the administration of {arge estates. (iv) The estate administration is well underway. (v) Wachovia Bank and Gary E. French, Esq, have already undertaken the lion's share of the estate administration tasks. 14. Two individual Co-Trustees are not needed as the terminating events of the various trusts created under the Decedent's Will have all occurred. The Decedent's husband, Donald H. Haselhuhn, predeceased the Decedent on August $, 1994. The Decedent's daughter, Mary Ann Mohr (formerly, Mary Ann Haselhuhn), has attained 25 years of age. The Decedent's son, Michael H. Haselhuhn, predeceased the Decedent on March 5, 2005. Michael H. Haselhuhn's only child, Devon Haselhuhn, is 29 years of age, having been born on February 19, 1980. Page -3- 15. Wachovia Bank and Gary E. French, Esq, as Co-Administrators, intend to distribute the Decedent's net residuary estate as follows: (i) Fifty Percent (50°l0) directly to Mary Ann Mohr (formerly, Mary Ann Haselhuhn), the sole remainder beneficiary of the Non-Skipped Trust established under Article Fifth of the Decedent's Will; and, (ii) Fifty Percent (50%) directly to Devon Haselhuhn, the sole remainder beneficiary of the Skipped Trust established under Article Sixth of the Decedent's Will. The Beneficiaries approve of the above described direct distributions to them from the Decedent's Estate. 16. The Beneficiaries join in this Petition. The Beneficiaries' Consents to Petition For Resignation/Removal Of Individual Co-Administrator Due to Physical Incapacity are attached hereto as Exhibit "B," and are incorporated herein by reference. Wherefore, the Petitioners respectively requests this Honorable Court to: A. Remove Mr. Kotz as an individual Co-Administrator of the Decedent's Estate due to his physical incapacity and to discharge Mr. Kotz from any and all further fiduciary duties and obligations without the filing and confirmation of an interim accounting of the estate administration; and, B. Allow Wachovia Bank and Gary E. French, Esq., to continue serving as the Co-Administrators of the Decedent's Estate without the appointment of a successor individual Co-Administrator to serve in Mr. Kotz's stead. Respectfully Submitted, KEEPER WOOD ALLEN & RAHAL, LLP 1; ~~ ;~'' Dated: March 10, 2009 By: ~-- - ' ~` Step nie Kleinfelter, squire I.D. No. 80089 635 N. 12th Street, Suite 400 Lemoyne, PA 17043 Telephone (717) 901-7786 Attorneys for Petitioners Page -4- • VERIFICATION I, ALAN KOTZ a/k/a ALLEN KOTZ, the undersigned, acknowledge that: 1. I am an adult individual and one of the Petitioners herein; 2. The facts set forth in the foregoing Petition within my personal knowledge are true and correct and as to the facts based on the information of others, after diligent inquiry, I believe them to be true and correct to the best of my knowledge, information and belief; and, 3. I am aware that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to authorities. r~ ..~ d ALAN KOTZ a/ LEN KOTZ Page -5- • VERIFICATION I, GARY E. FRENCH, ESQ. the undersigned, acknowledge that: 1. I am an adult individual and one of the Petitioners herein; 2. The facts set forth in the foregoing Petition within my personal knowledge are true and correct and as to the facts based on the information of others, after diligent inquiry, I believe them to be true and correct to the best of my knowledge, information and belief; and, 3. I am aware that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to authorities. ~,__~- GARY E. REN H, ESQ. Page -6- • VERIFICATION I, PATRICIA A. JACKSON, A VICE PRESIDENT AND SENIOR ESTATE SETTLEMENT CONSULTANT OF WACHOVIA BANK, the undersigned, acknowledges that: 1. I certify that am authorized to execute this Verification on behalf of Wachovia Bank, one of the Petitioners; 2. The facts set forth in the foregoing Petition within my personal knowledge are true and correct and as to the facts based on the information of others, after diligent inquiry, I believe them to be true and correct to the best of my knowledge, information and belief; and, 3. I am aware that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to authorities. WACHOVIA BANK, N.A. PATRICIA ~1,, _JACI~SON, VICE PRESIDE AND SENIOR ESTATE SETTLEMENT CONSULTANT Page -7- REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA No. 2008-01126 PA No Estate Of: ELEANOR HASELHUHN CERTIFICATE OF GRANT OF LETTERS 21- 08- 1 126 !First, Middle, Last) a/k/a : HELEN ELEANOR HASELHUHN Late Of : CAMP HILL BOROUGH CUMBERLAND COUNTY Deceased Social Securi ter No: 188-12-9996 WHEREAS, on the 26th day of NovembE~r 2008 instruments dated: July 11th 1991 August 19th 2006 were admitted to probate as the Iasi will and codicil of ELEANOR HASELHUHN (first, Middle, Lastl a/k/a HELEN ELEANOR HASELHUHN late of CAMP H/LL BOROUGH, CUMBERLAND County, who died on the 13th day of October 2008 and, WHEREAS, a true copy of the will &codicil as probated is annexed hereto THEREFOh'E, I, GLENDA EARNER STRASBAUGH Register of Wi11s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that: I have this day granted Letters of ADMINISTRATION C.T.A. to: ALAN KOTZ and GARY E FRENCH and WACHOVIA BANK who have duly qualified as ADM/N/STRATOR(R/X) C. T.A. and have agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 26th day of November 2008. _ ~ Register o ills r puty **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ;~,~ c' ~~ ~\ ~.~ Delete the following paragraph from the last will and testament of Eleanor Haselhuhn: Number Two If my husband, Donald H. Haselhuhn, pre-deceases me, I give and bequeath unto the National Multiple Sclerosis Society, Central Pennsylvania Chapter, without restriction as to use, cash, securities or other property, in an amount equal to ten percen# (10%) of my gross estate as finally fixed in the federal estate tax proceedings for my estate. Witnesses a COMMONWEALTH OF PENNSYLVANIA Notarial Seal MicheQe C. Quaca, Notary Public ~J n /~ / /~ My Commission E~res uJ ly C 20 0 ~'~ l j~ / ~~~~ t~~ L.l/~~U,~}""~ Member, Pennsylvania Association of Notaries 7~/G~~i ~~~~ ~~~/~~~~ o _~ - '- `:JJ .I ; a- - -, ~ te -i G~ i~- - ,~ ' ' '~ . _ ~ . --- ' C~ - : ~ ~ ' ' _ ~ ~ ~ V7 • ~ i ~_ . .. DESIGNATION OF SUCCESSOR CO-EhECUTOR TO HEATH L. ALLEN UNDER WILL OF ELEANOR HASELHUHN, DECEASED, DATED JULY 11, 1991 WHEREAS, on July 11, 1991, Eleanor Haselhuhn executed a Last Wi11 and Testament as Testatrix (the "Will"); and WHEREAS, on August 19, 2008, Eleanor Haselhuhn executed a codicil to the Will (the "Codicil"); a.nd WHEREAS, Eleanor Haselhuhn died on October 13, 2008, leaving the V~~1 and the Codicil as hear last will and testament; and _ ~ ~~ - =~~ ,~ « - WHEREAS, the Will names Donald H. Haselhuhn as Executor; and -~"'-'' ~-=- _. ~_ _, WHEREAS, Donald H. Haselhuhn died on August 8, 1994; and ' ~~' .a7 -- WHEREAS, Hamilton Bank (now Wachovia Bank), Heath L. Allen and'Alan Kotz~e named as alternate Co-Executors under said Will; and WHIE;REAS, Heath L. Allen, one of the named alternate Co-Executors, died on July 29, 2008; and WHEREAS, Item TENTH of the Will provides that, in the event that Heath L. Allen predeceases the Executrix, the law firm with which he was last associated shall designate a successor Co-Executor; and WHE',REAS, Heath L. Allen was last associated with the law fiirn of Keefer Wood Allen & Rahal, LLP; and WHEREAS, Keefer Wood Allen & Rahal, LLP, wishes to designate Gary E. French, a resident of D<~uphin County, as successor Co-Executor to Heath L. Allen; and WHEREAS, the beneficiaries of the Estate of Eleanor Haselhuhn, to wit: Mary Ann Haselhuhn Mohr and Devon Haselhuhn, wish to confirm the designation and waive the requirement of Cumberland County residency as no longer relevant under current law. NOW, THEREFORE, the law firm of Keefer Wood Allen & Rahal, LLP, by its managing partner, Bradford Dorrance, Esquire, hereby designates Gary E. French as successor Co-Executor i:o Heath L. Allen, who died on July 29, 2008, under Item TENTH. KEEFER WOOD ALLEN & RAHAL, LLP ~ ;~ Dated: October ~-~ , 2008 By:~-a-~ ~ BRADFORD DORRANCE, Managing Partner • . COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. On this, the :~?~~ day of October, 2008, before me, the undersigned officer, personally appeared BRADFORD DORRANCE, who acknowledged himself to be Managing Partner of Keefer Wood Allen & Rahal, LLP, and that he, as such Managing Partner, being authorized so to do, executed the foregoing instrument for the purposes therein contained by signing the name of the partnership by himself as Managing Partner. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COA~~IONWEAL7M pF ppN~YL1tMMA ~ j `I ' ~ ,~~- L~ NOTARIAL BEAI. - 6L~ ~'' y '~'~' `` 'y ~ ~ ~' PAIi~LA S. WOLFS, Notary Pu6Nc Notary Public Cigt d Harrisburg, DaaaplN>it Co~xMy C,ammisslon F Tres Oeaember 22, 2011 ACCEPTANCE OF DESIGNATION THE UNDERSIGNED, Gary E. French, hereby accepts designation as successor Co-Executor to Heath L. Allen under Will of Eleanor Haselhuhn, dated July 11, 1991. Dated: October ~, 2008 ~ t-~-- GARY .FRENCH APPROVAL OF DESIGNATION THE UNDERSIGNED, Mary Ann Haselhulu~ Moiu' and Devon Haseihuhi~, hereby approve the designation of Gary E. French, Esquire, as the successor Co-Executor to Heath L. Allen under Will of Eleanor Haselhuhn, and hereby waive any requirement that the successor Co-Executor be a resident of Cumberland County, Pennsylvania. Dated: October , 2008 Nov . Dated: fiber ~% , 2008 MARY ANN HASELHUHN MOHR 6 - ,~ ~Dh;VON HASEL>EIUHN -2- COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. On this, the ~'S " day of October, 2008, before me, the undersigned officer, personally appeared I3RADFOR.D DORRANCE, who acknowledged himself to be Managing Partner of Keefer Wood Allen & Rahal, LLP, and that he, as such Managing Partner, being authorized so to do, executed the foregoing instrument for the purposes therein contained by signing the name of the partnership by himself as Managing Partner. IN WITNESS WHEREOF, I hereunto set my hand and,official seal. i co~oHw~~n+ of nvNw~ ~.••.-. N~7ARIAL SEA -- ; PAMELA S. WOLFE; Notary Public Notary Public City of Harrisburg, Dauphin County Conxnresion Expires December 22, ZDi t ACCEPTANCE OF DESIGNATION THE UNDERSIGNED, Gary E. French, hereby accepts designation as successor Co-Executor to Heath L. Allen under Will of Eleanor Haselhuhn, dated July 11, 1991. Dated: October ~, 2008 ~-- GARY .FRENCH APPROVAL OF DESIGNA'T'ION TY3-'~lE; Tu'NDER~IGNI;D, I.?axy Ann Haselliuhn ~iVlol!r and. Devon. H~.selhuhn. herehv approve the designation of Gary E. French, Esquire, as the successor Co~Executor to Heath L. Allen under Will of Eleanor Haselhuhn, and hereby waive any requirement that the successor ~ Co-Executor be a resident of Cumberland County, Pennsylvania. ~,,~~,~~ Dated: 9r~ober-- '~ , 2008 Dated: October , 2008 ,~ MARY Af~Hi~L~i MOHR •'u. ~c~i•u J ~l DEVON HASELHUHN -2- LAST WILL AND TESTAMENT OF ELEANOR HASELHUHN I, ELEANOR HASELHUHN, of the Borough of Camp Hill, Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I am married to Donald H. Haselhuhn, and all refer- ences t.o my husband in this Will are to him. I have two chil- dren: Michael Haselhuhn (born March 19, 1953); and Mary Ann Haselhuhn (born June 17, 1956). These and any other children born to or adopted by my husband and me are described in this Will as "my children," or as "a child of mine." Any person born to or adopted by a child of mine is described in this Will as the "issue" of a child of mine. Provided, however, no adopted peon --~ ~ _.,. shall benefit hereunder unless the order or decree of ~a'd~~~-~atio~ is_~`; _, .:~~ entered before such adopted person attains the age of;_fw~r%ty-one _ -_ ., .. ~ _: (21} years. -'1=~~~~ =~ t - _ SECOND: I make the following specific bequests:'' c,~ v (1) I give my tangible personal property and all insurances thereon to my husband, Donald H. Haselhuhn, or, if he does noi~ survive me, I give my china, silver, breakfront and the contents thereof to my daughter, Mary Ann Haselhuhn, and the balance of said tangible personal property to my children who are living at my death to be divided equitably among or between them as they may determine, or, if they are unable to agree, as my -1- • Executor_ shall determine, after considering the wishes of such children. I have complete confidence that my husband, my children or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property not so distributed shall be sold, and the proceeds added to my residuary estate t.o pass as hereafter described. (2) If my husband, Donald H. Haselhuhn, predeceases me, T give and bequeath unto the National Multiple Sclerosis Society, Central Pennsylvania Chapter, without restriction as to use, cash, securities or other property in an amount equal to ten percent (100) of my gross estate as finally fixed in the federal estate tax pro- ceeding for my estate. THIRD: If my husband, Donald H. Haselhuhn, shall survive me, I bequeath to my Trustee, hereinafter named, IN TRUST NEVERTHELESS, cash, securities or other property in the amount described below to be known as the "Bypass Gift." My Executor or my Trustee shall divide the Bypass Gift into two separate, equal shares, one share to be known as the "Non-Skip Trust", and the other share to be known as the "Skip Trust." As hereinafter provided, my Executor or my Trustee shall, if° necessary, further subdivide the Skip Trust in order to create a separate trust to be known as the "Overflow Trust." (1) The Bypass Gift shall be $b00,000, subject however, to Paragraphs (2) and (3) below. (2) The Bypass Gift shall increase or decrease, based upon the availability of my federal unified credit for estate and ., ,~ -2- • • gift taxes and the maximum allowable federal estate tax credit for state death taxes (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), whether due to statutory changes, lifetime gifts in excess of the federal unified estate and gift tax exemption-equivalent amounts, or any other transfer which affects the availability of my federal credits aforesaid. (3) The Bypass Gift shall decrease, even to zero, if necessary to reduce federal estate tax payable as a result of my death to zero (excluding, however, any federal estate tax due as a result of an excess retirement accumulation under Section 4980A of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect), considering that my intention is to fund the Bypass Gift by using my available federal unified credit far estate and gift taxes and my federal estate tax credit for state death taxes and to eliminate federal estate tax on the balance of my federal taxable estate by using the federal estate tax unlimited marital deduction. FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my husband. Should he not survive me, I give, devise and bequeath such rest, residue and remainder to my Trustee, hereinafter named, IN TRUST NEVER- THELESS, to be held, administered and distributed for all purpos- es as part: of the Bypass Gift. t:' ,~ ;..ter. ,. ~'~:, ~ r' ~r~ ~.1._ x ~r ~ ~,~;` , ~ ~. -3- • FIFTH: The Non-Skip Trust shall be held, administered and distributed as follows: (1) My Trustee shall pay to or apply for the benefit of any one or more of my husband, my daughter, Mary Ann Haselhuhn, and her issue, until division into shares pursuant to Paragraph (5), all of the net income from the Non-Skip Trust in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine primarily for the medical care, education, support and maintenance in reasonable comfort of my said husband, my daughter, Mary Ann Haselhuhn, and her issue, taking into consideration to the extent my Trustee deems advisable any other income or resources of my said husband, my daughter, Mary Ann Haselhuhn, and her issue, known to my Trustee, considering that my husband is the primary object of my bounty. (2) Prior to division into shares pursuant to Para- graph (5), my Trustee may pay to or apply for the benefit of any one or more of my said husband, my daughter, Mary Ann Haselhuhn, and her :issue, such sums from the principal of the Non-Skip Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my said husband, my daughter, Mary Ann Haselhuhn, and her issue, taking into consideration to the extent my Trustee deems advis- able any other income or resources of my said husband, my daugh- ~C_~.ry , ,:': r~- ... ,fit->^'~ t". <.` s!' ~r ~~v~_ -4- • ter, Mary Ann Haselhuhn, and her issue, known to my Trustee, considering that my husband is the primary object of my bounty. Any payment or application of benefits for a beneficiary pursuant to this Paragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of such beneficiary to whom or for whose benefit the payment is made. (3) In addition to the income and discretionary payments'. of principal from this Trust, there shall be paid to my said husband during his lifetime from the principal of this Trust upon his written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the amount of Five Thousand Dollars ($5,000) or five percent (5%) of the aggregate value of the principal of the Non-Skip Trust on the last day of such fiscal year without reduction for the principal payment for such fiscal year, whichever is greater. This right of withdrawal is noncumulative, so that if my said husband does not withdraw, during such fiscal year, the full amount to which he is entitled under this Paragraph, his right to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) My husband shall have a special power to appoint all or any portion of the Non-Skip Trust during his lifetime by written document, delivered to my Trustee, referring expressly to this Art:icle, or by Will, validly executed and attested referring expressly to this Article, among such other person or persons ~. _' _ r /' -5- • hereinafter named or described absolutely or in trust, as he may indicate'. This special power of appointment is exercisable only in favor of a child of mine as described in this Will (including Michael Haselhuhn) or to the issue of any such child. My afore- said husband shall have no power to appoint the principal of this fund or income accumulated thereon to himself, his estate, to his creditors, or to the creditors of his estate. My Trustee may rely upon an attested Will probated in any state that otherwise meets the requirements of this Paragraph. (5) In default of the exercise of such power of appointment by my said husband, or insofar as any part of the Non-Skip Trust shall not be effectively appointed, then upon the death of my said husband, the entire remaining principal of the Non-Skip Trust, or the part of such trust not effectively ap- pointed shall be distributed to my daughter, Mary Ann Haselhuhn, or to her then-surviving issue, per stirpes, otherwise to my then-surviving issue, per stirpes. Provided, however, that my Trustee may, in its sole and absolute discretion, add such property to the Skip Trust hereinafter provided (for the benefit of my issue). (6) If at the time of my death, or at any later time prior to final distribution hereunder, my said husband and all my issue are deceased and no other disposition of the property is directed by the Non-Skip Trust, then and in that event only, the then-remaining property of this Trust, together with any undis- -6- • tributed income, shall be divided and paid over and distributed one-halff (z) to those persons then living who would then be my heirs, their identities and respective shares to be determined in accordance with the law then in effect in the Commonwealth of Pennsylvania, as if I had then died intestate, and one-half (;) to those persons then living who would then be my husband's heirs, their identities and respective shares to be determined in accordance with the law then in effect in the Commonwealth of Pennsylvania, as if he had then died intestate. SI~!:TH: The Skip Trust shall be divided, held, administered and distributed as follows: (1) My Executor or my Trustee shall fund the Skip Trust with the largest fractional share of principal that can pass free of federal generation-skipping transfer (GST) tax by the use of my GST exemption provided in Section 2631 of the Internal Revenue Code of 1986, as amended, as in effect at the time of my death, reduced by the aggregate amount, if any, of such GST exemption allocated to my lifetime transfers. For the purposes of establishing in the federal estate ta: The fractional share not constitute the "Overflow tered and distributed as such amounts, the values finally fixed K proceeding for my estate shall be used. passing to the Skip Trust, if any, shall Trust", which shall be held, adminis- a separate trust according to the terms of Paragraphs (2) through (7) of this Article, except that the life beneficiary shall, in addition, have a testamentary special ,, "',.: -7- • • power to appoint the Overflow Trust among such life beneficiary's issue or to such life beneficiary's creditors, or to the credi- tors of his estate. Such life beneficiary shall have no power to appoint to himself or to his estate. My Trustee may rely upon a Will probated in any state so long as the Will contains a specific: reference to this Article. I recognize that the Skip Trust may absorb the entire trust estate, in which case the Overflow Trust shall not be funded. (2) My Trustee shall pay to or apply for the benefit of my husband and my son, Michael Haselhuhn (hereinafter the "life beneficiary"), and his issue, all of the net income in convenient installments and so much of the principal of the trust estate as my Trustee in its sole discretion shall determine for the education, medical care, support and maintenance in reason- able comfort of my husband and such life beneficiary, and his issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my husband and such life beneficiary, and his issue, known to my Trustee. I autho- rize but do not require my Trustee to distribute so much of the principal of the trust estate as my Trustee shall determine in its sole discretion to enable the life beneficiary, or his issue, to acquire a principal residence, or to acquire a business in which such beneficiary actively participates. (3) In exercising the discretions conferred by this Article, I suggest to my Trustee, but do not require, that my ,~ f. ~ ~ , ~.. -8- Trustee make distributions to my husband only after he has exhausted other sources and assets available to him (excluding the Non-skip Trust). I further suggest, but do not require, that my Trustee distribute approximately thirty percent (30%) of the net income of the trust estate to or for the benefit of the issue of the life beneficiary and the remaining net income to or for the benefit of the life beneficiary. Nevertheless, the discre- tion of my Trustee shall be absolute in all matters of distribu- tion, including both principal and income distributions. (4) Upon the death of my husband and upon the death of the life :beneficiary, the Trustee may pay the expenses of his last illness, and funeral-and burial expenses, if the estate of my husband, or of the life beneficiary should be inadequate or inappropriate for the purpose. (5) Upon the death of the life beneficiary, the principal of the trust estate, including any income that may be accrued or undistributed, shall be distributed to or among such of the living issue of the life beneficiary as he shall specifi- cally appoint in his Last Will and Testament by specific refer- ence to this Article. The life beneficiary shall have no power to appoint: such trust property and accumulated income to himself, to his estate, to his creditors or to the creditors of his estate. (6) In default of the exercise of such power of appointment by the life beneficiary, or insofar as any part of -_ ,_ .; ~' ~r -9- the trust estate, including any income that may be accrued or undistributed, shall not be effectively appointed, then upon the death of :said life beneficiary, the entire remaining part or all of the trust principal, including any income that may be accrued or undistributed, shall be divided into separate equal shares so as to provide one (1) share for each then-living child of the life beneficiary and one (1) share for each deceased child of the life beneficiary who shall leave issue then living. Each such separate Eaqual share shall be distributed free of all trusts created hereunder except for the continuing trust protection provided in Article Seventh hereof. The share provided for each deceased child of the life beneficiary who shall leave issue then living shall be distributed per stirpes to such issue, subject, however, t:o the continuing trust protection provided in Article Seventh hereof. (7) If the life beneficiary shall die without leaving issue then living, then the entire remaining part or all of the principal of the trust estate including any income that may be accrued or undistributed, shall be distributed per stirpes among my issue living at the date of such distribution (or otherwise to those persons described in Paragraph (6) of Article Fifth above), subject, however, to the continuing trust protection provided in Article Seventh hereof. ~~ +, : r (_. -10- SEVENTH: (1) If any share hereunder becomes distributable to a beneficiary who has not attained the age of twenty-five (25) years, then my Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of twenty-five (25) years, using so much of the net income and principal of such share as my Trustee deems necessary to provide for the proper medical care, education, support and maintenance in reasonable comfort of such beneficiary, taking into consider- ation to the extent my Trustee deems advisable any other income or resources of such beneficiary or his or her parents known to my Trustee. Any income not so paid or applied may be accumulated and added to the principal. (2j I authorize but do not require my Trustee to distribute so much of the net income or principal of such share as my Trustee shall determine in its sole discretion to enable such beneficiary to acquire a principal residence or to acquire a business in which such beneficiary actively participates. Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining the age of twenty-five (25) years, or if he or she shall sooner die, to his or her executors or admin- istrators. I recommend that my Trustee consider distributing all income from such share to such beneficiary when such beneficiary attains the age of twenty-one (21) years. My Trustee shall have with respect to each share so retained all the powers and .. r ;. ., _ .. -- .. ~ /sd ~, . -11- discretions had with respect to the trusts created herein generally. EIGHTH: Anything in this Will to the contrary notwithstanding, no trust created herein shall continue beyond twenty-one (21) years after the deaths of one, the last to die of my issue living at the time of my death; and two, all issue, living at the time of my death, of the individual serving as President of the United States at my death and all issue, living at the time of my death, of said indi- vidual's five (5) immediate predecessors in said office; upon the expiration of such period, all trusts shall terminate and all the assets thereof shall be distributed to those beneficiaries (and in the same. proportions) as are then entitled to receive the income therefram. NINTH: If any beneficiary and I should die under such circum- stances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me. TENTH: (1) I name as my Executor my husband, Donald H. Haselhuhn. If he is unable or unwilling to serve, I name Hamilton Bank, 3516 Market Street, Camp Hill, Cumberland County, Pennsylvania, Heath L. Allen, Camp Hill, Cumberland County, Pennsylvania, and my brother-in-law, Allen Kotz, as my Co-Executors. I direct that my Executor or my alternate Co-Executors, herein referred to as my Executor regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. -12- (2) I name Hamilton Bank, Heath L. Allen and Allen Kotz as my Co-Trustees. I direct that my Co-Trustees, herein referred, to ws my Trustee regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (3} I designate Cumberland County, Pennsylvania, as the situs of all trusts created hereunder. Should either indi- vidual Co-Trustee or alternate Co-Executor be unable or unwilling to serve in a fiduciary capacity, Heath L. Allen, or the law firm with which he is associated or was last associated, shall select as successor co-fiduciary a practicing attorney or certified public accountant who resides in Cumberland County, Pennsylvania. It is my intention that two (2) individuals will serve with Hamilton Bank as my Co-Trustees at all times, and that at least one of these individuals will be a resident of Cumberland County, Pennsylvania. (4) For services as Executor and Trustee, my Executor and Trustee shall receive reasonable compensation. ELEVENTH: (1) I give to any Executor and to any Trustee named in this Will or any Codicil hereto or to any successor or substitute Executor or Trustee all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate, and t f ~. -13- until the termination of all trusts created in this Will or any Codicil hereto and until the completion of the distribution of the assets of such trusts. I direct that all such powers shall be construed in the broadest possible manner and shall be exer- cisable without court authorization. (2) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deduc- tions and shall have the discretion to file a joint income tax return with my husband. (3) If at any time any trust created hereunder (or any share thereof if the trust shall have been divided into shares) shall be of such value that, in the opinion of my Trustee, the administration expense of holding the assets contained therein in trust is not justified, my Trustee, in its absolute discretion, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. -14- • (4) My Executor and Trustee are authorized and empow- Bred to acquire and to retain, either permanently or for such period of time as my Executor or Trustee may determine, any assets, including the capital stock of any closely held corpora- tion, whether such assets are or are not of the character ap- proved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (5) My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (6) My Executor and Trustee are authorized and empow- ered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additiona:Lly, my Executor and Trustee are authorized and em- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. ~:~_ .. ... ,~.: -15- • • (7) My Executor and Trustee are authorized and empow- ered to allocate property, charges on property, receipts and income amanq and between principal or income, or partly to each, without regard to any law defining principal and income. TWELFTH: (1) My Trustee may hold any property distributed to it hereunder, whether by my Executor or otherwise, in one or more separate trusts, either on identical terms or, to the extent that the terms of the trust are severable into distinctly sepa- rate shares, on terms reflecting such separate shares. Further- more, my Executor may, by an instrument in writing delivered to my Trustee, direct my Trustee to hold a specified portion of a trust created hereunder as a separate trust. Any such direction shall be effective as of the date of my death. (2) My Trustee may, at any time and from time to time, divide any trust hereunder into two or more separate trusts (based on the fair market value of the trust assets at the time of the division) and combine two or more trusts hereunder with substantially identical terms (whether or not such trusts were previously separated from one trust). (3) If a trust is held as, or divided into, separate trusts, my Executor or my Trustee, as the case may be, may, at any time prior to a combination of such trusts, (a) make differ- ent tax elections (including the allocation of the GST exemption) with respect to each separate trust, (b) expend principal and exercise any other discretionary powers with respect to such . , '" ~ ~~~' l~~~/J t . ' ~„ -16- separate trusts differently, (c) invest such separate trusts differently, and (d) take all other actions consistent with such trusts being separate entities. Further, the donee of any special power of appointment, if applicable, with respect to a trust so divided may exercise such power differently with respect to the separate trusts created by the division. (4) I anticipate that my Executor or my Trustee, as the case may be, may hold property as one or more separate trusts or divide trusts hereunder for both tax and administrative reasons. For example if my Executor decides to allocate some or all of my GST exemption to any trust created under the Bypass Gift, my Trustee may determine it to be desirable to create separate trusts in order that no trust hereunder has an inclusion ratio (as defined in Section 2642(a)(1) of the Internal Revenue Code of 198b, as amended) other than zero or one. (5} I exonerate my Executar and my Trustee from any liability arising from any exercise or failure to exercise these powers, provided the actions (or inactions) of my Executor or my Trustee are taken in good faith. THIRTEENTH: No person who at any time is acting as a co- trustee (if any) hereunder shall have any power or obligation to participate in or to exercise any discretionary authority that I have given to my Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her t" . ;. r 1. -17- legal obligations. Such discretionary authority shall be exer- cised solely by the disinterested co-trustee. FOURTEENTH: No interest of any beneficiary under this Will, any Codicil hereto, or any trust created herein, shall be subject to anticipation or to voluntary or involuntary alienation. FIFTEENTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor and Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my ,,._y > Last Will and Testament this ~ ~ ~-~.i day of ~ -'~ r•`~'' , 1991. SIGNED, SEALED, PUBLISHED, and DECLARED by ELEANOR HASELHUHN, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: ~ . ~'. ~ ,t'r ,~ ~;~ ~ : - ~ 3~c''% ~,~. ~ :_'~ r ' t'.,~ , ( SEAL ELEANOR HASELHUHN ~ - ,~ ,J/ r / J / y~ /~ ,~. i I % : t ~ . ~~ . -18- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN WE, :ELEANOR HASELHUHN and HEATH L. ALLEN , and ELEANOR M. ALLEN the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness a:nd to the best of his or her. knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. ELEANOR HASELHUHN, Testatrix ,.. ,.: s- Witness ~:' , ' I: _~ W i~ness v Witness Subscribed, sworn to, and acknowledged before me by ELEANOR HASELHUHN, the Testatrix, and subscribed and sworn to before me by HEATH T. _ AT.T.RN and FFT.F.ANnR M_ AT.T.RN , witnesses, th1S ].:j_th day of July , 1991. Notary Public r~oT;~F~n.L sFnL KATEiRYt`I i;. HOLLIi~~1G~'i, Nc'sry Public 4-'.t;ri.';iutq. Da~,;F;,ti;r~ Cot~nry -19- M C4n~~~yislC,ai kriirc,~,r~Fet~rL~~,13, t99S • • IN RE: :COMMONWEALTH OF PENNSYLVANIA ESTATE OF ELEANOR HASELHUHN, A/K/A :COURT OF COMMON PLEAS HELEN ELEANOR HASELHUHN :ORPHANS' COURT DIVISION No. 1126 Year 2008 CONSENT TO PETITION FOR THE RESIGNATION/REMOVAL OF INDIVIDUAL CO-ADMINISTRATOR DUE TO PHYSICAL INCAPACITY PURSUANT TO 20 Pa C S ~711~1) AND X12) AND 20 Pa. C.S. &3182(3) I, MARY ANN MOHR, FORMERLY MARY ANN HASELHUHN, the undersigned, the sole remainder beneficiary of the Non-Skipped Trust created under Article Fifth of the Last Will and Testament of Eleanor Haselhuhn (alk/a Helen Eleanor Haselhuhn, dated July 11, 1991, as amended by Codicil dated August 19, 2006 (collectively, the "Will'), hereby consents to and joins in the Petition by Alan Kotz, a/k/a Allen Kotz ("Mr. Kotz"), Gary E. French, Esq., and Wachovia Bank to: 1. Remove Mr. Kotz as an individual Co-Administrator of the Decedent's Estate due to his physical incapacity and to discharge Mr. Kotz from any and all further fiduciary duties and obligations without the filing and confirmation of an interim accounting of the estate administration; and, 2. Allow Wachovia Bank and Gary E. French, Esq. to continue serving as the Co-Administrators of the Decedent's Estate without the appointment of a successor individual Co-Administrator to serve in Mr. Kotz's stead. I hereby acknowledge receipt of a copy of the Petition and Will. MARY AN M HR, FORMERLY MARY AN ASELHUHN • COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~~ }~ ~°Y`-~'.~' nn thlC the ~~~`dav of - ~~~-~--.~ ~ 2009, before me, the undersigned officer, personally appeared, MARY Afi1N MOHR, FORMERLY MARY ANN HASELHUHN known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same, in the capacities indicated, as her free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have set my hand and official seal. CY ~~-~ ~-~.~.- Nota Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Boro., Cumberland County My Commission Expires February 3, 2012 • • IN RE: :COMMONWEALTH OF PENNSYLVANIA ESTATE OF ELEANOR HASELHUHN, A/M(/A :COURT OF COMMON PLEAS HELEN ELEANOR HASELHUHN :ORPHANS' COURT DIVISION No. 1126 Year 2008 CONSENT TO PETITION FOR THE RESIGNATION/REMOVAL OF INDIVIDUAL CO-ADMINISTRATOR DUE TO PHYSICAL INCAPACITY PURSUANT TO 20 Pa C S §711(1 AND ~ 2~ AND 20 Pa. C.S. X3182(3) I, DEVON HASELHUHN, the undersigned, the sole remainder beneficiary of the Skipped Trust created under Article Sixth of the Last Will and Testament of Eleanor Haselhuhn (a/k/a Helen Eleanor Haselhuhn, dated July 11, 1991, as amended by Codicil dated August 19, 2006 (collectively, the "Will'), hereby consents to and joins in the Petition by Alan Kotz, a/k/a Allen Kotz ("Mr. Kotz"), Gary E. French, Esq., and Wachovia Bank to: 1. Remove Mr. Kotz as an individual Co-Administrator of the Decedent's Estate due to his physical incapacity and to discharge Mr. Kotz from any and all further fiduciary duties and obligations without the filing and confirmation of an interim accounting of the estate administration; and, 2. Allow Wachovia Bank and Gary E. French, Esq. to continue serving as the Co-Administrators of the Decedent's Estate without the appointment of a successor individual Co-Administrator to serve in Mr. Kotz's stead. I hereby acknowledge receipt of a copy of the Petition and Will. ~__ DEVON HASELHUHN C~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ i • On this, the ~-~-day of ~-~-'~-~-'~ , 2009, before me, the undersigned officer, personally appeared, DEVON HASELHUHN known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same, in the capacities indicated, as her free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have set my hand and official seal. I ~~ l !-_~ Notary Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Boro., Cumberland County My Commission Expires February 3, 2012 IN RE: ESTATE OF ELEANOR HASELHUHN, A/K/A HELEN ELEANOR HASELHUHN COMMONWEALTH OF PENNSYLVANIA COURT OF COMMON PLEAS ORPHANS' COURT DIVISION No. 1126 Year 2008 CERTIFICATE OF SERVICE 1 hereby certify that on the 10th day of March, 2009, a true and correct copy of the foregoing document was served by first class mail, postage prepaid, upon the following: Mary Ann Mohr a/ka/ Mary Ann Haselhuhn 103 Ennerdale Lane Pittsburgh, PA 15237 Dated: March 10, 2009 Devon Haselhuhn 422 East Winding Hill Road Mechanicsburg, PA 17055 ~', i ~ I ' Stepha 'e Kleinfelter, q. Keefer, Wood, Allen & Rahal, LLP Counsel for Petitioners CHARLES W. RUBENGALL I I ROBERT L.WELDON EUGENE E. PEPINSKY, JR. JOHN H. ENOS III GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L.GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAP, JOHN A. FEICHTEI. STEPHANIE KLEINFEI_"f ER CONALD 1+1. LEWISIII ERIC R. AUGUSTINE TODD F. TRUNTZ CAROL L. VERISH KEEPER WOOD ALLEN &RAHAL, LLP ATTORNEYS AT LAW 635 NORTH 12'" STREET, SUITE 400 LEMOYNE, PA 17043 PHONE 717-612-5800 FAX 717-612-5805 EIN No. 2 3-071613 5 www.keeferwood.com March 10, 2009 Glenda Farmer Strasbaugh Register of Wills of Cumberland County One Courthouse Square Carlisle, PA 17013-3387 ESTABLISHED IN 1878 OF COUNSEL: N. DAVID RAHAL SAMUEL C. HARRY HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG, PA 17101 PHONE 717-255-8000 (717) 901-7786 Fax: (717) 612-5805 E-mail: skleinf'elter,~&keeferwodt~com ~7 "°'^~, _. ~ m ...._ - - F I`.7CJ i -z ~ ~.~ "tZ ~ '' I ~_.: ~ -: -~ v -._ _. u7 Re: Estate of Eleanor Haselhuhn a/k/a Helen Eleanor Haselhuhn, Deceased File No. 21-08-1126 Dear Glenda: Please file for action the enclosed Petition For The Resignation/Removal of Ind.ivid~aal Co-Administrator Due To Physical Incapacity; and, date stamp and return the enclosed first page of the Petition for my records. I have enclosed a $15 check in payment of your fees and aself-addressed stamped envelope for your convenience. Thank you in advance for your assistance in this matter. Very truly yours, KEEPER VPOOD ALLEN &RAHAL, LLP ra ..~~ ~~~ v... By. 5tephan~e Klein e t(er SKfwaw Enclosures cc: Gary E. French, Esquire (w/o ends.) Alan Kotz (w/o ends.) Patricia A. Jackson, Vice President Senioe Estate Settlement Consultant, Wachovia Bank, N.A. (w/o ends.) Mary .inn Mohr (wlencls.) Devon Haselhuhn (w/ends.)