HomeMy WebLinkAbout06-08-09PETITION FOR PROBATE AND GRANT OF LETTERS
REGISTER OF WILLS OF CUMBERLAND
Estate of Nancy S. Tabor
also known as Nancy Smith Tabor
Deceased
COUNTY, PENNSYLVANIA
File Number ~~ ~ ~(~ - ~ 1 I
Social Security Number 225-]0-0122
Ben amin L. Tabor Jr. and John M. Tabor
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A' or 'B' BELOW:)
®/ A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is /are the Executors
last Will of the Decedent dated April 15, 2009 and codicil(s) dated N/A
(State relevant circumstances, e.g., renunciation, death of executor, etc.)
L:;cept •as fo?lows, !?ecedent did net 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: No Exceptions
B. Grant of Letters of Administration '°''
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(lJ~applicable, enter: c. t. a.; d. b. n. c. t. a.: pendentelite; duranteabsentia. dura~~minoritate) ~ ~ -
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Petitioner(s) after a proper search has /have ascertained that Decedent left no Will and was survived by the following spouse_~if~ny) arJa~fieirs: (If ,
Administration, c. t. a. or d.b.n.c.t.a., enter datet7f Wiii in Section A above and complete list of heirs.) -~ "~-
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Name Relationshi Residence ' - ~ _
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(COMPLETE /N ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania with his /her last principal residence at
1602 Kathryn Street New Cumberland Borough Cumberland County Pennsylvania _ _
(List street address, town/city, township, county, state, zip code)
Decedent, then 90 years of age, died on May 20, 2009 at 1602 Kathryn Street, New Cumberland, PA
T thy, c-n ~5.~~t.c~ ~ l~ ire' W~QC.-sue C ~.~ t t.~ e.~.~~#- o~Q,~ ~Cc¢~' . ~ ~~~-2.l~Ul~/a~.
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Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property $ 775,000.00
(if not domiciled in PA) Personal property in Pennsylvania $
(If not domiciled in PA) Personal property in County $
Value of real estate in Pennsylvania $ 225,000.00
situated as follows
1602 Kathryn Street, New Cumberland, Cumberland County, PA
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of Letters in the appropriate form to
the undersigned:
Benjamin L. Tabor, Jr., 1602 Kathryn Street, New Cumberland, PA 17070
John M. Tabor, 1500 James St. Road, Syracuse, NY 13203
named in the
Norm Rw-oz rev. to.i3.n~ Page 1 of 2
Oath of Personal Representative
COMMONWEALTH OF PENNSYLVANIA
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 of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly
administer the estate according to law. ~ ~..;--...~~
__ ~. , _ ~
Sworn to or affirmed and subscribed
before me the ~. day of
Fo he Register
Signatu f sonal Representative
Signature of Personal Representative r ~
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Signature of Personal Representative
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File Number: ~' - `-' ~ - `i ~ 1 ~ -
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Estate of Nancy S. Tabor ,Deceased ~_~
Social Security Number: 225-10-0122 Date of Death: May 20, 2009 __
AND NOW, ~ G ~~~ ~_, in consideration of the foregoing Petition, satisfactory proof
having been presented before me, IT IS DECREED that Letters Testamentary
are hereby granted to Benjamin L. Tabor, Jr. and John M. Tabor
in the above estate
and that the instrument(s) dated April ]5, 2009
described in the Petition be admitted to probate and filed of re~o~d as thg last V~ill (and Cod~il~(s)) of
FEES uvu ~ .,.~...v.,..~v ~ v
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Ql7 Register of Wills
Letters ......... .
...... $ ( ,
Short Certificate(s) ........ $ ~ ~ Attorney Signature:
Renunciation(s) ..
+, r ! „
t1V ........ $
$ I . ~
Attorney Name: David M. Watts, Jr., Es
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... $ O~~ Supreme Court I.D. No.: 42232
~ $ ~., 6Ga
' ao Address: McNees Wallace & Nurick LLC
$ 100 Pine St., PO Box 1166
• ~ • $
Harrisburg, PA 17108-1166
... $
• • • $ Telephone: 717-237-5344
... $
TOTAL ...... ........ $
Form RW-02 rev. 10.13.06 Page 2 of 2
l ~, +~~ Oath of Personal Representative
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CO-~~OtikL-1~4I-,TIC- _
SS
COliNTY OF ~Ylv't~+~~;(`\
'The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of
the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and tnily
administer the estate according to law. ~ ,~ ~.
Sworn to or affirmed and subscribed
before me the J~~~ day of
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ILtiY' ,~'~~ 1
(~ r ~ orciyie Register
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Si~nnture ojPersonn! presentative
Si~nnture ojPersonnl Representative
Signatu;'e ufPersanr. ;2epresa;,tative
File Number: t~' V~ - -l
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Estate of I y Can G~ -~ = ~~0.~U0~ 'n f ,Deceased
Social Security Number: a"~ ~ - l U - U ~~~ Date of Death: r "~~ ~ ~~ ~U~~
AND NOW, , in consideration of the foregoing Petition, satisfactory proof
having been presented befnore me, IT IS DECREED that Letters ~~c'S~Y~-r'r1e~'
are hereby granted to f~C' n i~"Yl.t-cl ~ ~~o~ J r C~'LG~ ~C 4'1n ~ ~ 1 ~-~~~ - --
in the above estate
and that the instrument(s) dated ~' ' ~ 1 ~ ~ ~~~
described in the Petition be admitted to probate and filed of record as the last Will (and Codicil(s)) of Decedent.
FEES
Letters ......... ...... $
Short Certificate(s) ........ $ Attorney Signature:
Renwiciation(s) .. ........ $
Arcnrey ivame:
$
... $ Supreme Court I.D. No.:
... $
$ Address:
.. $
... $
... $
• • $ Telephone:
... $
TOTAL ...... ........ $
Faun k6V-0_' rrv 10.13.0(
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LOCAL REGISTRAR'S CERTIFICATION OF DEATH
WARNING: It is illegal to duplicate this copy by photostat or photograph.
F'ee tOC lhiS CZCiIIICaCC:. 1(1.1 ~~~ llll'h IJ U1 l.C1 U1! tu..u Luc tut vt ut.ulxru Irv. ~ ~svv.u u
correctly copied i)In~~ an orl~y)nal Cert)fic )te of Death
duly filed with rie as Local Registrar. Thc~ oril~inal
certificate «~ill h. forwarded to t?lt:: State Vital
Records Oflic:~ t~yr permanent filin~~.
~' ~. 5 ' ~ _~ ~ ~ 2 ~%-m. ~ ~-- MAY 2 5 20Q9
Certification Numher Local Rey>istrar t-)-n~ie-I;s~ied
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REV 11/2006 COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS ~- -' r
AANENTN CERTIFICATE OF DEATH
cK INK See Instructions and exam les on reverse
P STATE FILE NUMBER
1. Name of Decedent (First, middle, last, suRix) 2. Sex 3. Social Security Number 4. Dale of Death (Month, day, year)
Nancy Smith Tabor Female 225 - 10•x- 0122 May 20, 2009
5. Age (Last Birthday) Under 1 year UMer 1 day 6. Dale of Binh (Month, day, year) 7. Birthplace (City and state or foreign Calnlry) Ba. Place of Death (Check only one)
90 nwnins Days Hours Minutes Hospital: Other.
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1919 Staunton
Feb
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6b. County of Death Bc. City, Boro, Twp. of Death Bd. Fadlity Name (If not Institution, give street and number) 9. Was Decedent of Hispanic Origin? ~ No ^Ves 10. Race'. American Indian, Black. WhAe. etc
(If yes, speciry Guban, ISpecity) white
Cumberland New Cumberland
Mexican, Puedo Rican, etc.)
1602 Kathr n Street
Decedent's Usual Occu tpn Klnd of work done Burin mast of vrorkin tile. Do not slate refired
11 12. Was Decedent ever in the 13. Decedent's Education (Specify only highest grade completed) 1d. Marital Status: Martied, Never Martietl, 15. Surviving Spouse III wile, give maiden name)
.
Klntl of Work Kind of Business /Industry U.S. Armed Forces? Elementary /Secondary (0-12) College (1-4 or 6t) Widowed, Divorced (SpecilN
- Homemaker Domestics ^Yea "° 12
tfi. Decedent's Mailing Address (Street, city I town, state, zip code) Decedent's Penns lvania Did Decedent
y Uve ina
17
^Yes
Decedent Lived In T
1602 Kathryn Street o
,
c.
wp.
Aqual Residence 17a. Slate
Township
.
17d.~NO, Decedent Lived within
New Cumberland, PA 17070 17b. County ritmheTlAT[j
Actual limits of New Cumberland cny/eprp
18. Father's Name (Flrsl, middle, last, suttlx) 19. Mother's Name (First, middle, maiden surname)
Howard M. Smith Mar Smith
20a. Informants Name (Type I Pnnq 20b Informant's Mailing Address (Street, city /lawn, stale, zip code)
1602 Kathryn Street, New Cumberland, PA 17070
en'a in ~
21 a. Method of Disposition ~~~ ~i] Cremation ^ Donation 21 b. Date of Disposition (Monty, day, year) 21 c. Place of Disposition (Name el cemetery, crematory or other place) 21 d. Location (City I town, state. zip code)
^ Burial ^ Removal from State ;Was Cremation orDOnatlonAuthorized
• May 22, 2009 Evans Crematory cheafferstown, PA 17088
^ Other - Specity: by Medical Examiner /Coroner? ^Ves ^ No
22a. Signature of Fune ervi - ensee for rson eclin as such) 22b License Number
FS 012 849 L 22c. Name and Address of Facility
Parthemore FH&CS, Inc., PO Box 431, New Cumberland, PA 17070
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Compete trams 23a-c only w n c iryl 23a. To the best o my knowledge, deem occurred al the time, date aM place stated. (Signature and title) 23b. License Number 23c. Date Signed (Month, day, Yaar)
physician w trot avaiW0le at ti ath to
cenAy cause of death.
Items 2d-26 must he completed by person 24. Time of Death 26. Data Pronounced Dead (Month, day, year) 26. Was Case Referte to Medical Ezaminar /Coroner for a Reason Other than Cremation pr Donation?
who pronounces death. A rOX 12 ' 2 4 P M. ^ Yes No
CAUSE OF DEATH (See inetructlons and examples) s Approximate interval: Pad II: Enter plher sioniflcant canrbtions contdhutine to death, 2i3. Ditl Tohacco Use Contribute to Death?
Item 27, Pan I: Enter the cha~n pf events -diseases, injuries, or compkations -that directly caused Me death. DO NOT enter terminal events sucn as raNiac arrest, r Onset to Death but not resulting in the untledying cause given in Pen I. ^ Yes ^ ProOabty
respiratory arrest, or ventricular fibrillation without showing the etiobgy. list onty one cause on each Fne. r
n
^ No ^ Unknown
IMMEDIATE CAUSE IFinal disease or ~, L ~ S ~S t 29. If Female.
mrMilion resulting m atn) _~ a J ^ N
ithi
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Due to (or as a consequence of):
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Sequentlally list cpldtions, if any, b o
pregnan
w
n pas
year
^ Pregnant at time of death
.
leadingg to the cause Fsted m line a. r ^ Nol pregnant, but pregnam within 42 days
Enrer me UNDERLYttJG CAUSE Due to (or as a consequence op: r
of death
(disease or injury that initiated the c
events rewnmg In death) LAST ^ Not pre nanl, but
g pregnant 43 days to 7 year
Due to (or as a consequence oD: before death
tl ^ Unknown II pregnant within the past year
.
30a. Was an Autopsy 30b. Were Autopsy Findings 31. Manner of Death 32a. Oats of Injury (Month, day. year) 32b. Describe How Injury Occurred 32c. Place of Injury: Hama, Farm, Btreet Factory.
OAke BuiMing, etc. (SpeciNl
Pedomted? Available Prior to Completion
of Cause of Death? ^ Natural ^ Hanicitle
^ Aaident ^ Pending Investigetipn 32d. Time of Injury 32e. Injury at WoM? 321. If Transportation Injury (Specify) 32g. Location of Injury (Street. city /town, state)
^ Ves ^ No ^ Yes ^ No
^Ves ^ No
^ Driver I Operator ^ Passenger ^Pedestnan
^ Suicide ^ Could Not be Determined M ^ Other -speciry:
33a. Certifier (check only one) 330. Signature and Title of Certifier j n
~
• Certifying pnysician (Physician cenAymg cause pl deals when another pnysiaan has promunced death and completed Item 23) - - - - - - - - - - - - - - -
death occurred due to the censers) and manner as aMtetl_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ^
knowledge
To the hest of m 7./
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• Pronouncing and certitying physician (Physician bath pronouncing death and cenilying to cause of tlealh)
^ 33c. Cleanse Number 33d. Date Signed (Month. day. year)
7o the best of my knowledge, death occurred at the lime, date, and pace, and due to the cause(s) and manner as stated_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ` , n `' \ j~ ~ ~ v ~ L; n
Iy 1 / "1 1~
• Medical Ezaminar I Coroner
On the basis of examination and / or investigation, in my opinion, death occurred at the time, date, and place, and due Lo the cause(s) and manner as atated_ ^ 34. Name arW Address f Person Wno Completeq Cause QI Death (Item 27? Type /p~~~t ,/ .~ ~~
~~./71~~-f'd l'i VCJ~4J^N.•A; tY /'r,
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35. Registrar s Signature islrkt Numbs ~-'~ i ~ I ~ i ~ , i / i ar)
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36.``Dale ))ed/(]Mon .day, y x
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0~3Z551
Disposition Permit No.
LAST WILL AND TESTAMENT
OF
NANCY S. TABOR
I, NANCY S. TABOR, of New Cumberland, Cumberland County, Pennsylvania, male,
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this Will, hereby revoking all my former Wills and Codicils. ,
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ARTICLE ONE
TANGIBLE PERSONAL PROPERTY
§ 1.1 I desire that my granddaughter, Lindsey Smith Tabor, receive all of my jewelry,
costume jewelry and fine jewelry, including but not limited to my cameo ring; my jade ring, my
star sapphire ring; and my diamond earrings (on her wedding day). The rest of the jewelry can
be given to Lindsey at her father's discretion, John Malcolm Tabor being her father.
§ 1.2 From the bulk of my paintings, the following recipients may select one painting,
selection to be made in the following order.
Benjamin L. Tabor, III
Benjamin L. Tabor, Jr.
John Malcolm Tabor
Lindsey Smith Tabor
Saul Cizek (John D. Cizek) -Nephew
William P. Cizek- Nephew
Deborah Smith Tabor
JoAnn Sieber Hackman
Jessie Crowder Tabor
The remainder of my paintings may be sold, given to charities or disposed of as my Executors
see fit.
§ 1.3 I desire that my mink jacket be given to my granddaughter, Lindsey Smith Tabor.
§ 1.4 The remainder of my clothing may be disposed of as my Executors see fit. Any
and all ladies in my family who can make use of any article of clothing should be given first
choice. I would prefer that it be given to members of the family. Any remaining articles of
clothing shall be given to a charity.
§ 1.5 I bequeath all my remaining tangible personal property, including by way of
illustration but not by way of limitation, my household furniture and furnishings, paintings,
books, automobiles, jewelry and personal effects, exclusive of any such property used in a
trade or business, in accordance with the terms of a signed and dated memorandum I may
prepare. If no such memorandum is received or located by my Executor within sixty (60) days
after being appointed as such, after a reasonable search for such memorandum, my Executor
shall be held harmless for distributing such assets as hereafter provided. I bequeath any such
property not disposed of by such memorandum, or all of such property if no such memorandum
is so received or located, to Benjamin L. Tabor, Jr., and John M. Tabor (together, "My
Children"), living at my death, to be divided among them in as nearly equal shares as they
agree. In the event of irreconcilable disagreement among My Children, they shall take alternate
turns selecting individual items with my oldest Child making the first selection. Any items not so
selected shall be sold and the proceeds shall pass as a part of my residuary estate.
§ 1.6 To the extent practicable in the Executor's sole discretion, I bequeath any
policies of insurance on such property to the beneficiary entitled to such property.
§ 1.7 I direct that the expenses of storing, packing, shipping, insuring and delivering
any such property to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
ARTICLE TWO
RESIDUE
§ 2.1 I devise and bequeath all the rest, residue and remainder of my estate to My
Children then living at my death, per stirpes, subject, however, to being held in continued trust
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in accordance with the provisions of Article Three hereof in the case of any beneficiary who is
less than thirty (30) years of age.
§ 2.2 My son, Benjamin L. Tabor, Jr., shall have the first option to purchase my
residence located at 1602 Kathryn Street, New Cumberland, PA 17070 from my estate, at such
value as is determined to be its fair market value for the purposes of the Pennsylvania
inheritance tax.
ARTICLE THREE
TRUST FOR BENEFICIARY UNDER THIRTY YEARS OF AGE
§ 3.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to
receive a mandatory distribution of property from my estate or from any trust created by this
Will and is under thirty (30) years of age, I devise and bequeath such property to my Trustee,
herein named, or I direct that such property be held by my Trustee in continued trust, as the
case may be, for the benefit of such beneficiary, in trust, in accordance with the following
provisions of this Article Three.
§ 3.1.1 While each such beneficiary is under eighteen (18) years of
age, the Trustee shall hold, manage, invest and reinvest the trust property, shall
collect the income thereof and shall apply to or for the benefit of such beneficiary
so much of the net income and, if the net income is insufficient, so much of the
principal of the trust property as the Trustee shall from time to time deem
necessary or proper for such beneficiary's health, maintenance, support and
complete education, including preparatory, college and graduate education, and
professional, vocational or technical training. The Trustee shall annually
accumulate any net income not so distributed and add the same to the principal
of the trust property.
§ 3.1.2 After such beneficiary attains twenty-one (21) years of age,
the Trustee shall continue to hold, manage, invest and reinvest the trust
property, shall collect the income thereof and shall distribute the net income in
quarter-annual installments, or more frequently if the Trustee deems it advisable,
to or for the benefit of such beneficiary.
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§ 3.1.3 In addition to the foregoing, after such beneficiary attains
twenty-one (21) years of age, the Trustee may distribute to or for the benefit of
such beneficiary so much of the principal of the trust property as the Trustee
shall from time to time deem necessary or proper for such beneficiary's health,
maintenance, support and complete education, including preparatory, college
and graduate education, and professional, vocational or technical training, and to
assist such beneficiary with his or her reasonable wedding expenses, in the
purchase of a principal residence and in the establishment of a profession or of a
business considered a good risk by the Trustee, taking into account other
available funds, including such beneficiary's assets.
§ 3.1.4 At any time after such beneficiary attains thirty (30) years of
age, such beneficiary may withdraw any or all of the principal of his or her trust.
§ 3.1.5 If such beneficiary dies before the complete termination of his
or her trust, the Trustee shall distribute the property then held in trust for such
beneficiary to such persons or entities (including the beneficiary's estate), in
such amounts and upon such trusts, terms and conditions as the beneficiary by
his or her last Will may appoint by specific reference to this general power of
appointment. Any property not so appointed shall be divided into shares and
distributed to the beneficiary's issue then living, per stirpes, or, if none, to the
issue then living of the parent of such beneficiary who was a descendent of
mine, per stirpes, or if none, to my issue then living, per stirpes, and in all
circumstances subject to being held in continued trust in accordance with the
provisions of this Article Three.
ARTICLE FOUR
APPOINTMENT OF FIDUCIARIES
§ 4.1 I appoint Benjamin L. Tabor, Jr., and John M. Tabor, as Executors of this Will.
If either is unable or unwilling to act or continue to act, for any reason whatsoever, then the
other shall serve alone. All references herein to the "Executor" shall mean my originally
appointed Executors or my successor Executors, as the case may be.
§ 4.2 I appoint Benjamin L. Tabor, Jr., and John M. Tabor as Trustee of any trust
created by this Will. If either one of them is unable or unwilling to act or continue to act, for any
reason whatsoever, the vacancy shall not be filled and the other then serving Co-Trustee shall
act or continue to act as sole Trustee.
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§ 4.3 Any Trustee serving hereunder may resign at any time, for any reason
whatsoever, without court approval. If at any time there is a complete vacancy in the office of
Trustee, then the then income beneficiaries of all trusts hereunder (or their natural or legal
guardians) by majority vote shall immediately appoint a substitute individual and/or corporate
Trustee(s), as the case may be, to succeed to that position.
§ 4.4 The individual(s) serving as Trustee shall have the right to appoint a corporate
Co-Trustee.
§ 4.5 If at any time hereunder there is no individual serving as trustee of any trust
created hereunder, the corporate Trustee shall serve as sole Trustee.
§ 4.6 The individual(s) serving as Trustee from time to time may by unanimous vote
remove any then serving corporate Trustee; provided that such individual Trustee(s) shall
immediately appoint a substitute corporate Trustee to that position. If at any time hereunder
there is no individual serving as Trustee of any trust created hereunder, the then income
beneficiaries of all trusts hereunder (or their natural or legal guardians) by unanimous vote shall
have the right to remove any corporate Trustee for any reason whatsoever; provided that the
then income beneficiaries of all trusts hereunder (or their natural or legal guardians) shall by
majority vote immediately appoint a substitute corporate Trustee to succeed to that position.
§ 4.7 Any corporate Trustee(s) shall not be related or subordinate to the parties
appointing it within the meaning of § 672(c) of the Internal Revenue Code.
§ 4.8 Any corporate Trustee shall be a financial institution with fiduciary powers.
§ 4.9 All references herein to the "Trustee" shall mean the originally appointed Trustee
or the successor Trustee(s), as the case may be.
§ 4.10 I appoint the then serving Trustee as Guardian of the estates of any minor
beneficiaries under this Will, including the proceeds of any life insurance on my life payable to
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such minors and any other property, rights or claims with respect to which I am entitled to
appoint a guardian and have not otherwise specifically done so. The Guardian shall have full
authority to use such assets, both principal and income, in any manner the Guardian shall
deem advisable for the best interests of the minor, including preparatory, college and graduate
education, and professional, vocational or technical training, without securing a court order.
ARTICLE FIVE
POWERS OF FIDUCIARIES
§ 5.1 No fiduciary under this Will shall be required to give bond or other security for the
faithful performance of the fiduciary's duties.
§ 5.2 Any such fiduciary shall have, without restriction or qualification, all powers given
by law, including without limitation those under the Pennsylvania Probate, Estates and
Fiduciaries Code, in addition to the following powers:
§ 5.2.1 To invest in, accept and retain any real or personal property,
including stock of a corporate fiduciary or its holding company, without restriction
to legal investments.
§ 5.2.2 To sell, exchange, partition or lease for any period of time any
real or personal property and to give options therefor for cash or credit, with or
without security.
§ 5.2.3 To borrow money from any person including any fiduciary
acting hereunder, and to mortgage or pledge any real or personal property.
§ 5.2.4 To hold shares of stock or other securities in nominee
registration form, including that of a clearing corporation or depository, or in book
entry form or unregistered or in such other form as will pass by delivery.
claims.
§ 5.2.5 To engage in litigation and compromise, arbitrate or abandon
§ 5.2.6 To make distributions in cash, or in kind at current values, or
partly in each, allocating specific assets to particular distributees on a non-pro
rata basis, and for such purposes to make reasonable determinations of current
values.
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§ 5.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share of
income or principal of any person affected thereby.
§ 5.2.8 To determine the apportionment of receipts and expenses,
including extraordinary cash dividends, stock dividends, capital-gain dividends of
regulated investment companies and proceeds and expenses of the sale of
unproductive real estate, between income and principal, such apportionment to
be made so as to balance fairly the interests of any income beneficiary and the
remaindermen.
§ 5.2.9 To disclaim any interest I may have in any estate if the
Executor deems such disclaimer to be in the best interests of my estate and the
beneficiaries thereof.
§ 5.2.10 To merge any trust created hereunder with any other trust or
trusts created by me under will or deed, if the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or
persons, and if such merger shall not cause any adverse income, estate or
generation skipping transfer tax consequence.
§ 5.2.11 To terminate any trust created herein, the principal of which is
or becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the
then remaining trust property to the beneficiary then entitled to the income of the
trust property or, if there is more than one beneficiary, to the beneficiaries then
entitled to the income of the trust property, in proportion to their respective
interests therein or, if such interests are not defined, in equal shares to such
beneficiaries. The receipts and releases of the distributees will terminate
absolutely the right of all persons who might otherwise have a future interest in
the trust, whether vested or contingent, without notice to them and without the
necessity of filing an account in any court.
§ 5.2.12 To make any election available under the tax laws, including
the power to make an election to qualify any trust created hereunder as a
Qualified Subchapter S Trust ("ASST") or an Electing Small Business Trust
("ESBT").
§ 5.2.13 With respect to any trust hereunder that holds shares of stock
in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S
Corporation stock"), to segregate such S Corporation stock from the other
assets of any such S Corporation trust, to hold such stock in a separate trust
under similar terms and conditions, and to take such actions and make such
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elections as may be reasonable necessary to qualify any such separate trust as
a permitted S Corporation shareholder under § 1361(c)(2) of the Internal
Revenue Code.
ARTICLE SIX
PROVISION FOR TAXES
§ 6.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or with
respect to any property subject to any such tax, and any penalties thereon, shall be paid by the
Executor out of the principal of that portion of my estate disposed of by Article Twp of this Will,
and all interest with respect to any such taxes shall be paid by the Executor out of the income
or principal or partly out of the income and partly out of the principal of such portion of my
estate, in the absolute discretion of the Executor. My Executor shall not make apportionment
among or seek reimbursement from the beneficiaries, recipients or owners of such property for
any such taxes, penalties or interest. Notwithstanding any provision of this Article Six to the
contrary, the Executor shall not pay any such taxes, penalties or interest attributable to any
property included in my estate solely because of a power of appointment thereover that I
possess but have not exercised or any qualified terminable interest property.
ARTICLE SEVEN
PROVISION FOR DEBTS AND EXPENSES
§ 7.1 I direct that any of my legally enforceable debts, any expenses of my last illness,
funeral and burial, and any of the administrative expenses of my estate shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
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ARTICLE EIGHT
MISCELLANEOUS PROVISIONS
§ 8.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Revenue Code of 1986, as amended from time to time, or the corresponding provision of
subsequent law.
§ 8.2 If any person and I die under such circumstances that it is impossible to
determine which of us survived, it shall be conclusively presumed and this Will shall be
construed as if such person had predeceased me.
§ 8.3 Whenever a discretionary distribution of net income or principal is permitted
pursuant to any trust created by this Will, if such distribution may be made in whole or in part to
a person who is then a trustee of such trust, such person may not participate in any way in the
decision whether to make such distribution. No trustee who is under a legal obligation to
support a beneficiary of a trust created hereunder shall participate in the exercise of any
discretion granted to the trustees of that trust to distribute net income or principal in discharge
of that legal obligation. Furthermore, no trustee shall enter into any reciprocal arrangement
with any other trustee for the purpose of indirectly exercising a power prohibited hereunder.
§ 8.4 Whenever a fiduciary is directed to distribute property to or for the benefit of
any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or
otherwise suffers from an illness or mental or physical disability that would make distribution
directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion
exercised in good faith), the fiduciary may distribute such property to the person who has
custody of such beneficiary, may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary, whether then serving or selected
and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers
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to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty-
five (25) years of age, may distribute such property to the guardian of such beneficiary's estate,
may distribute such property directly to such beneficiary's estate, or may distribute such
property directly to such beneficiary (except if any of the conditions hereinbefore described in
(b) apply), without liability on the part of the fiduciary to see to the application of such property.
This provision shall not in any way operate to suspend such beneficiary's absolute ownership of
such property or to prevent the absolute vesting thereof in such beneficiary.
§ 8.5 Except as otherwise may be provided in this Will, during the continuance of
any of the trusts created under the provisions of this Will, and thereafter until the property is
distributed to and received by any beneficiary hereunder, the principal sums thus held in trust
for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any
contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made,
contracted, incurred or committed, but shall be absolutely free from the same, and such
beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums
or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the
income.
§ 8.6 An individual fiduciary shall receive compensation in accordance with the law
of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A
corporate fiduciary shall be compensated by agreement with the individual fiduciary, or, in the
absence of such agreement, in accordance with its fee schedule as in effect at the time of
payment. I authorize a corporate fiduciary to charge additional fees for services it provides to
my estate or a trust hereunder that are not comprised within its duties as a fiduciary, for
example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder
invests, or a fee for providing an appraisal, or a fee for providing corporate finance or
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investment banking services. I also recognize that a corporate fiduciary may charge separately
for some services comprised within its duties as a fiduciary, for example a separate fee for
investing cash balances or preparing tax returns. Such separate charges shall not be treated
as improper or excessive merely because they are added on to a basic fee in calculating total
compensation for service as a fiduciary.
§ 8.7 Notwithstanding any other provision of this Will, but only to the extent that any
trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the
expiration of twenty-one (21) years after the death of the last survivor of my issue living at my
death, the trusts created hereunder shall forthwith terminate and the trust property shall be
distributed to the beneficiary then entitled to the income of the trust property or, if there is more
than one beneficiary, to the beneficiaries then entitled to the income of the trust property in
proportion to their respective interests therein or, if such interests are not defined, in equal
shares to such beneficiaries.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 15th day of
April , 2009.
A ,
~~. ~~~
~ (SEAL)
NANCY S. TABOR
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Signed, sealed, published and declared by the above named NANCY S. TABOR, as
and for her Last Will, in the presence of us and each of us, who, at her request and in her
presence and in the presence of each other, have hereunto subscribed our names as witnesses
thereto the day and year last above written.
Residing at ~ ~ ~' ~~
~, ~ ~ ~`
~~~ "~~~J~~..~~~~.~~r~w^~, Residing at c~1~.h~ ~
-T
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COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF (..(.~YIB~fLLR~N ~
We, NANCY S. TABOR, the testatrix, ~/~yr~ lY~. Lt~arr~s.,Jk• and
F}k~~ ~ ~,_S,-~ ~-,e ,the witnesses, 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; that the testatrix signed
willingly and executed it as her free and voluntary act for the purposes therein expressed; that
each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness
and that 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.
WITNESS:
.
TESTATRIX:
~~ L ~G~
1~
NANCY S. TABOR
WITNESS:
Subscribed, sworn to and acknowledged before me by NANCY S. TABOR, the testatrix,
and subscribed and sworn to before me by A-iJ~O M. w~ 1R. and
(~ A-(tc. ~ A -u t sma2 ,the witnesses, this (S~'` day of ~R,~L
2009.
Not blic
COMMdNWEAL'rH OF PENNSYLVANIA (SEAL)
Notarial Seal
Carol A. Koppenhaver, Notary Public
City of Harrisburg, Dauphin County
My Commission Expires March 18, 2012
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