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HomeMy WebLinkAbout10-19-09i PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF Cumberland Estate of Clyde O. Beam also known as Deceased COUNTY, PENNSYLVANIA File Number r~ ~' 0 ~ " / ~~ Social Security Number 195-22-8952 Diane L. Beam 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 Executrix last Will of the Decedent dated August 2, 2007 and codicil(s) dated (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: B. Grant of Letters of Administration (If applicable, enter: c.t.a.; d.b.n.c.t.a.; pendente liter durance absemia; durante minoritate) N Petitioner(s) after a proper search has /have ascertained that Decedent left no Will and was survived by the following spo~ f tf any) and ~rs: (If Administration, c.t.a. or d.b.n.c.t.a., enter date of Will in Section A above and complete list of heirs.) eJ t° ~ a ''T ~C7 t~ t?= ~_ 7 j `t7 C"1 ~ i"• Name Relationshi Residence ~ ~~ 1- t- ,. _a., r' ~ ~~ '} -~`I ~" r. _.I i..~ _t i .1 L.._.~ ._.~ •7 `F"i (COMPLETE INALL CASES:) Attach additional sheets if necessary. 'L W .7 Decedent was domiciled at death in Cumberland County, Pennsylvania with his /her last principal residence at 29-Tunbridge Lane, Car1~~~P, pe 17n1~ (List street addrr.,s, :own/city, township, county, state, zip code) Decedent, then 85 years of age, died on September 27, 2009 at Church of God Home, Carlisle, PA - RO1 N Hanov r ~ ~ (`arl i al a ~ PA 1 7(11 ~ Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property $ 700 , 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 $ situated as follows: 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: Si azure T d or rioted name and residence ~ ~ t ~_ ' '1 Diane L. Beam 29 ~un}~ridge Lane Carlisle, PA 17013 Form RW-02 rev. 10.13.06 Page 1 of 2 named in the . v9-97~ 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. na - ~ `~ C~ ~ O C9 e~G ~..~ Signature of Personal Representative _; _~ ~ ".,i ' '.-~ G~~' W ..,F_,J t~_7 Signature of Personal Representative ~ ~ - C ~ ? L~ -~ "T" ~.!~ ~ r. .... y , ~~ ,..w Signature of Personal Representative -~ . • ,-~ t° 7 ~ -..~ C1 File Number: ~ ~' V9 " Estate of Clyde O. Beam ,Deceased Social Securit/y~ Number: 195-12-2719 -yam Date of Death: September 27, 2009 AND NOW, (~~~ ~9 , ~~^'~ , in c//o__ns~i__d__erat'on of the foregoing Petition, satisfactory proof having been presented bef me, IT IS DECREED that Letters 7Q/1'L~ are hereby granted to ~i~QlL~ L . ~Ot2132 and that the instrument(s) dated ~a./Uu described in the Petition be admitted to probate and FEES Letters ............... $ 5~~ Cl7 Short Certificate(s) ........ $ /~. OJ Renunciation(s) .......... $ ~~ ... $ /5-d0 ern ... $ /~• W ... $ ... $ ... $ ... $ ... $ ... $ TOTAL .............. $ ..~J~o? °~~~ in the above estate of record as the last Will (and Codicil(s)) egisrer of Wills ~~ Attorney Signature: Attorney Name: Craid D. Great, Esquire Supreme Court I.D. No.: 58535 Address: Young Conaway Stargatt & Taylor, LLP P.O. Box 391 Telephone: Wilmington, DE 19899-0391 302-571-6612 Form RW-02 rev. 10.13.06 Page 2 of 2 Sworn to or affirmed and subscribed ... , t 105905 REV.(3/09? _ __ _. - ~. -~ - This is to certify that this is a true copy of the record which is on file in the Pennsylvania Department of Health, in accordance with the Vital Statistics Law of 1953, as amended. U~ - 9~ WARNING: It is illegal to duplicate this copy by photostat or photograph. aQ. ~~,e~a__._ Linda A. Caniglia State Registrar 5222018 . ~~s, H10S1a3 REV 112008 COF(AECTED ITERt1 0~ COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VRAL RECORDS TYPE / PMrse rJ PE~AANEM PER Fib ~ DATl: i%S~oR~ CERTIFICATE OF DEATH BLACK INK (See Inatructlone and exsmples on rovsrse) sTAr 3 ~. of :1~ q~ G p~ 15 2009 Date E~ 1. Name a DeatlerK (Flrr, Mete, 4eS eulf~) 2. Sex 3. Soaal Sswmy Number ,~ , vm 4. Dale d Deem INbmn, dry, year) Olyde 0 Beam . Male 195 -12 - 2719 Sept. 27, 2009 s. Ape (leer BiwWY) LFrtler 1 year Under 7 8.Oe1e a &M FIOrHY,, d aq ,. ermpaa end etas «Fxe' cau M. Place d beam (CMck an orr) 85 owes Oerx lrouro ea.e.. Hoaphl: Amer: y,~ July 21, 1924 Shippenaburg PA ^mpetlem ^ER/Ou¢ehm ^DOA ®NUrokpH«ne ^Reekrna ^gher:gpeyr BG. Courry a D.am ee. LYry, Bom. Twp. d Deem Po. Fadlry Nerve IH nd:eLnuean, ONe abet and reAnHBry B. taw Decadent a Hlepenk OngF7 g] No Yea 10. Raw: Amerken IMian, fllBek, Whr, ek. Cumberland N epedyGWn Church of God Home (Ilyee Middleton Tw , , ( . . NF,ran, Pu«b Rkan, sk.) White 11. DaaOea'e INrel tlon Kkd d work tlone mat d ' ela . DO nel stab 12 Was Deoedem ever in me 13. DBntlenYS Ed~nHM f9PBd1y onlynl)A1ep Brads canplete~ 10. M«Hel SpM: MYrkd, Never Merdeq 15. SurviNrp Spgms (11 wXe, BiVe maldsn name) ,w a . loser Wak L7S .~V 1 t / IrtluHry U.S. Amwl Fomsa7 Elemeaary / Secontlsry (O-12) CoNege (1-1 or 5.) Witlowetl. DNOrced Igpx,Ty) ®ma ^Na 10 Mauled Diane Sunday 18. DewtlanYe FAaerrp Ahlre ISrer, dy / wm, tab, nP Dods) DeeetlanYe e °eM 29 Tunbridge Lane AabelRWtlence,Te.srN Pn ~° e „exgye,.o.=w,mu~,dln S_ Middleton T,~. Carlisle PA ' 17015 nb. Couny Cumberland m"m°I"D~ 1Ta, ^ Na, Deadem Lined w;min - Adwl Limns d CHy / Boro 1fl FetleYe Nrre (Fhal, roktle, br, w%ix) 1B. Mbmer's Nerve (Fke1, Mtldle, mskrn wmame) David A. Beam Clara Miller 20a. InhlmYlYe Name (Type / Pdm) Diane Beam ZDO. Inrrtam'a MatlhB Aemwe 18e«t oHY /wen, ebr, rP ah 29 Tunbridge Lane, Car~isle PA 17015 21a. AMtlrae d Diepoepbn ®Crenrbn ^ lloatlan ^ Bur.l ^ Ramwrhomsma 21 D. Data of DFgapbn (lAOnm. hY. ywrt 21c. Place d D4patlkn (Name d anrrery, cwmrory «omer place) 21tl. Laallon (Dtly / OAm, aWe, zb oah) ~ Coro~~^~ ^ timer ~ 5yadry: S@ptember 29 2 Hoffman&R~ a1. Home Carlisle PA 17013 zee. sslwa. a Fue^.I 1« perom ecWq w aadr) 22D. Liam Nanrbar - ~ 22a Nrw eMAmrew d Fadtly Hof fman-Roth FUneral Home 6 Crematory -~ 138425 lisle PA 17013 Gospels hems 23ac omy smart prliLypp phyaihn k nol evalere r nrr d seam 10 23e: Tome Oar a my kMwWye. eern~r,w r tle tl tlne eM plea swre. (Sgwwro rw titlal 23b. lkarre NumOer 2&. DNe Sg n eO ( MOnM. Ca rj ri yw oxWy auw a dean. Q ~ CY v_ r°1't ~. 1~+,. 24 Tl ~ 1 `'tJ 7...Zj ~ "'L c7 L ~ } - - ~ ` ~j 1. ~7 ` ~• Iterre z428 mur be anpMed ry perean wm pmn«rcee earn. . ma d Deetlf S ' ~' 28. Dale Pralaaeed Deed (Nmm, dry. year) ~ L-7 'Z cv o ~''I 26. Wr Gee Rremd b Aladkr FxaMwr / Coroner br a Reason Otler men CremaHOn « Donrim7 . Fn. 1 v . , ^Ye6 ~1b CAUSE OF DEATN (eM Inetrentlona ane anmpaa) r Appr«tlmaM mteraeH Ham 27. PYt I: ENx tlr rbain d.wnre -seesaw, Inludw. «mmpketlw - tlw aroay wM tlr death DO NDT errr temtlrel e~enta eurA w arses arras Pon II: Erbr orMr 28. Dk Tobe«o UBa C«NiMe to Deem? r poet b Deem rwpirol«y eme6 «vNenodv IbrYNFOn wSwd enowhp me atldo2y. Lsl omy ane sup an aeon Foe. bW rot rrulorq m Me IereedyMg ales Peen m PN I. Vw P ^ ^ fO~Y S~~l8~l~a7E CAUBE F ewers « No ^ Unknown mrralon raeWtlrgb ) --~ e. c5~/{YD~tl/1 ~. H Femur: Dw w (« w a uence d)'. - r N« wimin ~+ Dreperd prl Ye« w aanemm, it wy, 0. DL1/A.u. ~aYar~L. f ~G.' k case IYletl an IYre a. D e m ^ Proprwd r lime a hem u ( 3 f ~w I.g nw Pn: ~ r r UNYD~ ERLYN6 C A l lEE ~E~r ^ Na Prepam, aA preBnanl vAmm as days u rr se dd e wa hems rmrNlp~nyW~iI LAST o' 7/,[3,I.wrf.,. ~, i ~ Due m (« w e Dry. daeam ~ IM PreOUm 43 days b 1 year ^ d. ; ~~ tlerh ^ Unknown tl prapnant wimp me per year 3a. taw M Auiopy 30b. Were Aubpy Fntlige 31. tanner d Deem 32a. GN d PerlarmM7 Avrlebb Phr b CaarPletlan I^M"Y INOnIn, hY• Yeer) 320. Deeare Flow Injory Oaunad 32e. PNa d Inury: Home. Fenn. SIreN, Faebry, d cause d DWh9 ~ Nwrrel ^ Flonscitle Olflce BWWWYp, ek. (Spiry) ^ Vw ~ Na ^ Yw ^ No ^ AniOem ^ Pentling ImwB~tbn 32tl. Tlma a Injury 32e. Injury al Warty? 32f. H Tronsponw« Injury (Seedy) 32B. LtteBa of Inury (Strael, cHY flown. rerl ^ $akWe ^ CoWtl Nd be Derrminw ^ Yee ^ No ^ Ddvar / Cperolor ^ Pwaenpo ^Pedernan M. fit, Speciy 33a. C«aror (aleck any one) " 33b. Sgalure and Ttle nHbr • brllylnB pnyraMn (Phyaidan ardykp auw of deem when aromar N Phyaidan has pronourrad deem entl tam red Hem 23) To iM Owt of m k pe h ~,.f y now pe, em aeeumW due le tM a awlslaM manner ee stated________________ _ ~ PranoaMirq.ndc.ruryegPhy.krn(Pn eia.neam mnwnain dwmane m ---------------- • - y y a P y~ngroausead.am) To tlu baw a my knowNdpe, hem aeeurretl r tlr tlrw, tlew, end pNaa, err aua ro nw uuwls) entl manner a sbwr!_ _ - _ - - - -- _ _ ^ ------- 33c. Lksnee Number 33d. Date Sipnw (MOnm, tley, year) • YatllalExamhur,COroner On tlN W W a aranNOn end? or bwstlpatlon, In my oplnlon, dwlh occurred r me iMa tlra erM pleq end tlw to me ceuae(aJ entl manrwr wwd ^ N4o358 aE q lab- , , , as e _ y,, Nerve an d Ad«wc a P WM CpTpbkd Cauw of Deem Illam 27) Type /Prim 35 Rer~Sl~aWra~.~d~f70 ~ 38. GN Fibtl (MOmh. tley. Yearf ~ - ~F ~ A ^ r \ l~ W~~~ r \~ . ~0.u_ I .~, I [ I a I S I ~ I - (~•~ 303 t~. P,~,L~}~m ! 1 L r u•, s ~ ti0 Lo Diapaition PsrmH No. ~'1 \ lU ~yl Cw) O - C ~1 . ._,..~ ~ Q i ~-F i ? ( ~ 1"7'1 ~~ ; (-,_J 1 ~~ W ~ Y ~iZ 1..: ~~ ~.:. .~ ,_3: r WILL OF CLYDE O. BEAM I, CLYDE O. BEAM, of Cumberland County, Pennsylvania, declare this to be my will and revoke all my prior wills and codicils thereto. ARTICLE 1: Definitions: A. "Executor" is the personal representative of an estate, and when more than one is designated or is serving, any or all collectively as appropriate in context may be referred to in the neuter gender. B. "Trustee" is the fiduciary or fiduciaries of a trust, and when more than one is designated or is serving, any or all collectively as appropriate in context may be referred to in the neuter gender. C. "Fiduciary" (unmodified) is both executor and trustee or either. D. "Or" connotes both conjunctive and disjunctive usage unless inappropriate in context. E. "Federal marital deduction" or "marital deduction" is the deduction allowable under Section 2523 or Section 2056, or both, of the Internal Revenue Code, applicable in determining the base for federal estate and gift taxes. F. "My wife" is DIANE L. BEAM. G. "My children" are STEVEN S. BEAM, JANICE M. KIRKLEY, and PATRICIA D. SHAMBAUGH. H. "Issue" includes biological children, children who were adopted while under the age of 18, and children in the custody of the adopting parent at the time of the event which requires determination of the class of such individuals, in respect of whom adoption proceedings have been commenced while the child is under the age of 18. My intention is that both a person legally adopted while under the age of 18 and a person in the process of being legally adopted while under the age of 18 shall be treated as a child of the adopting parent or parents. Whenever terms are stated in the masculine or feminine gender, they shall be construed as applying to the opposite gender as appropriate in context. If terms are stated in the singulaz or plural, they shall be deemed to be opposite as appropriate in context. DB02:60788 ] 5.1 036039.1001 ,., ~f/j ~'~ ~_ ~- ~ All references to the Internal Revenue Code are to the Internal Revenue Code of 1986, as currently in force and to the comparable provisions of later law. ARTICLE 2: Payment Of Debts, Etc.: I direct my executor to pay from my estate the expenses of my last illness and the expenses of my funeral and of the administration of my estate. ARTICLE 3: Tansible Personal Property: A. I give all of my tangible personal property (other than tangible personal property used in a trade or business) to my wife, if she survives me by at least thirty (30) days. Otherwise, I give all of my tangible personal property to my children who so survive me in full confidence that if more than one child so survives me, they will make an equitable distribution among themselves. In the absence of the contemplated agreement among my children, the division of such property among them shall be done by my executor. B. I give my policies of insurance on any tangible personal property to the beneficiary of such property. C. Notwithstanding the provisions of paragraph A, I anticipate that I may leave with my personal papers a memorandum expressing my wishes about disposition of some of my personal and household effects. I intend such memorandum to be mandatory. In the event no such memorandum is found within thirty (30) days after my death, it shall be conclusively presumed that no such memorandum exists. D. My executor shall pay, as an expense of settling my estate, the costs of packing, storage, shipping, and insurance related to the distribution of any tangible personal property in my estate. ARTICLE 4: Marital Gift: A. If my wife survives me and the federal estate tax due on my estate will be reduced thereby, as soon as convenient, there shall be set aside so much of the property includable in my estate for federal estate tax purposes as shall have a value, as finally determined for federal estate tax purposes, which (when added to the federal estate tax value finally assigned to any other property with respect to which a federal marital deduction is allowable in my estate) shall equal the minimum amount which is necessary to reduce the federal estate tax due on account of my death to the lowest possible figure. In computing the amount to be so set aside, my executor shall consider as credits against such tax only the unified credit and the state death tax credit (but only to the extent use of such state death tax credit does not increase any death tax, other than Pennsylvania inheritance tax, payable to any state) available under the Internal Revenue Code, against such federal estate tax. The property so set aside shall be called the "marital gift." B. In setting aside the marital gift, my executor shall use property then available, including cash, which will qualify for the federal marital deduction, except, to the DB02:6078815.1 2 036039.1001 ~~ ~~ ~ extent possible and reasonable, for assets with respect to which credit is available for foreign death taxes. C. Such cash or property as provided in the preceding paragraph shall be distributed to the marital gift at the federal estate tax values finally assigned thereto, regardless of fluctuations in value. My executor shall take into account any appreciation or depreciation in the value of any property then available for such distribution, in relation to the federal estate tax value finally assigned thereto, for the purpose of effecting a pro rata apportionment, so far as shall be practicable, of such appreciated or depreciated property between the marital gift and the residuary trust hereinafter provided. It is my intent that in any distributions of property in kind the marital gift shall neither be favored nor disfavored. D. For purposes of the marital gift, my wife shall be deemed to have survived me unless it appears unmistakably otherwise. E. My executor shall distribute the marital gift to my wife, outright and free of trust. ARTICLE 5: Residuary Trust: I give the residue of my estate, real and personal, wherever situate, to the trustee, to be administered in trust, by the trustee, as follows: A. During the lifetime of my wife, all of the net income shall be distributed currently to her. B. Upon the death of my wife, the then remaining principal of the trust shall be distributed as my wife shall have appointed, with specific reference to this limited power of appointment, by will, or by the last written instrument delivered to the trustee, whether in trust or otherwise, provided that such power is exercised only in favor of my issue if any survive my wife and me, and further provided that such power is not exercised in favor of my wife, her creditors, her estate, or the creditors of her estate. I do not intend that every issue of mine must be a beneficiary of the exercise of such power. C. Upon the death of my wife, or upon my death if my wife does not survive me, to the extent that the power of appointment granted in paragraph B is not exercised or is not effectively exercised, the then remaining principal of the trust shall be distributed to my then surviving issue, outright and free of trust, on a per sti es basis. D. In default of all beneficiaries pursuant to the preceding provisions, one half of the then remaining principal of the trust or one half of the residue of my estate as applicable, shall be distributed to those persons who would be my heirs had I died intestate on the date for distribution under this paragraph D, a resident of Pennsylvania, not survived by a wife, owning the property so distributable, and one half of the then remaining principal of the trust or one half of the residue of my estate, as applicable, shall be distributed to those persons who would be my wife's heirs had she died intestate on the date for distribution, a resident of Pennsylvania, not survived by a husband, owning the property so distributable. DB02:6078815.1 3 036439.1001 ~~~ ARTICLE 6: Invasion Of Princiaal: A. If, during the continuance of any trust hereunder, the trustee determines that the funds available to an income beneficiary from all sources known to the trustee are insufficient to provide reasonably for purposes of the health, education, maintenance, and support of such beneficiary, then the trustee is authorized to pay or apply so much of the principal of such trust in such a manner and to such an extent (even if all) as the trustee determines to be necessary to provide reasonably for those purposes. B. Despite the preceding paragraph, in the case of any gift or trust which qualifies or potentially qualifies for the marital deduction, the trustee shall not pay or apply the principal of such gift or trust to or for the benefit of any person other than my wife. The trustee shall not distribute principal of any other trust to my wife for the purposes stated above so long as there is in existence a trust qualifying for the federal marital deduction and with respect to which my wife has a power to withdraw principal or with respect to which the trustee of such trust qualifying for the federal marital deduction may expend principal for the purposes stated above or which may be otherwise distributable to my wife (herein referred to as "principal distribution powers"). If there is in existence any trust which qualifies only in part for the federal mazital deduction by virtue of an election under Section 2056 of the Internal Revenue Code to treat a portion but not all of such trust as qualified terminable interest property with respect to which there are "principal distribution powers," then so long as the portion which qualifies for the federal mazital deduction remains in existence, the trustee shall not distribute principal of the portion which does not qualify for the federal mazital deduction to my wife for the purposes stated above. If there are in existence more than one trust qualifying in whole or in part for the federal marital deduction with respect to which there aze principal distribution powers, then the trustee shall not distribute principal to my wife for the purposes stated above from a trust which only partially qualifies for the federal marital deduction so long as there is in existence a trust which fully qualifies for the federal marital deduction. Subject to the foregoing, trustee shall not distribute principal to my wife from a trust with respect to which there are principal distribution powers which has an inclusion ratio of zero for federal generation skipping tax purposes so long as there is in existence a trust with respect to which there are principal distribution powers which has a greater inclusion ratio. ARTICLE 7: Minority Or Other Incapacity: A. If any income or principal or property other than tangible personal property is distributable hereunder to any beneficiary who is under the age of twenty-one (21) or is incapacitated and unable properly to handle his own affairs, then the trustee shall hold the same in further separate trust and until the age of twenty-one (21) is reached or capacity is regained: 1. Pay or apply the income or principal for the support, maintenance, education, benefit, or recreation of such beneficiary and beneficiary's dependents in such a manner and to such an extent (even if all) as the trustee deems to be to the best interests of such beneficiary and beneficiary's dependents; and DB02:6078815.1 4 036039.1001 ~~ 2. Accumulate the balance of any income not so paid or applied and add the same to the principal of such beneficiary's trust. B. Such beneficiary's trust shall be vested in interest in and shall be distributed to such beneficiary free of trust at the age of twenty-one (21) or upon the regaining of capacity, or, if the beneficiary dies before such distribution, to such beneficiary's estate. C. The fact of incapacity or regaining of capacity shall be determined solely by the trustee. D. Despite paragraphs Al or A2 above, in the case of any gift or trust which qualifies or potentially qualifies for the marital deduction, the trustee shall not pay or apply the income or principal of such gift or trust to or for the benefit of any person other than my wife and shall not fail to pay income currently to my wife. E. The provisions of this Article shall be subject to any specific provisions to the contrary elsewhere in this instrument. ARTICLE 8: Methods Of Payment: A. The trustee is authorized to make any payments or applications of income or principal from any trust hereunder to any beneficiary entitled to such payments in any manner the trustee deems to be to the best interests of such beneficiary, including: 1. To such beneficiary directly; 2. To such beneficiary's guardian of the person or property or both (whether formally appointed or not); 3. To the person with whom such beneficiary resides; 4. By mailing to such beneficiary's last-known address; 5. By depositing to the bank account of such beneficiary; and 6. By the trustee directly to third persons for the benefit of such beneficiary. B. The receipt for any payment or application of income or principal made in conformity with the above provisions shall fully discharge the trustee from any further liability therefor. C. The provision of A3 above shall not apply to any gift or trust which qualifies or potentially qualifies for the marital deduction. The trustee shall not pay or apply the income or principal of any such gift or trust to or for the benefit of any person other than my wife. DB02:6078815.1 5 036439.1001 -~' d`~ r'~ D. Unless expressly otherwise directed elsewhere in this instrument, all payments of trust income which are currently distributable shall be made in convenient installments but not less frequently than quarter-annually. E. In the case of an interest of a beneficiary terminating before actual payment of income to such deceased beneficiary, income (including that accrued prior to the termination of the preceding interest) shall be paid to the holder of the succeeding interest. The rule just stated in this paragraph shall not apply to income payable from a trust which qualifies or potentially qualifies for the marital deduction; such income shall be paid to the estate of the deceased wife. ARTICLE 9: Source Of Funds For Payment Of Taxes. Debts. Etc A. Costs of administration of my estate, my debts, the expenses of my last illness and funeral, and all legacy, succession, inheritance, transfer, and estate taxes levied or assessed on my estate shall be paid out of the residue of my estate, without apportionment or charge against the respective interest of any beneficiary. My executor shall not be entitled to contribution or reimbursement for any portion of such tax from any such person, despite any statute or rule of law to the contrary. Despite the foregoing, the residue of my estate shall not be obligated to bear: 1. Taxes imposed on generation-skipping transfers under Chapter 13 of subtitle B of the Internal Revenue Code, or a corresponding provision of state law; 2. Additional estate or inheritance taxes imposed because of application of Section 2032A(c) of the Internal Revenue Code, or a corresponding provision of state law, relating to disposition of, or failure to use for a qualified use, certain farm and real property; and 3. Additional federal estate taxes imposed because of an election causing qualified terminable interest property to be includable in my estate for federal estate tax purposes under Section 2044 of the Internal Revenue Code, and additional state estate taxes imposed as a result of such inclusion in my estate, it being my direction that such federal estate taxes and state estate taxes shall be paid out of such qualified terminable interest property. B. Taxes on all future interests may be prepaid in the same manner provided for payment of other taxes. C. Any or all of the provisions of this Article shall be subject to any contrary and explicit provisions of other instruments creating interests includable in my taxable estate. D. In no event shall debts, administration expenses, or taxes be charged against any property qualifying for the federal marital deduction. In the event there is a portion of the residuary trust which does not qualify for the federal marital deduction, for which an election is made pursuant to 72 Pa.C.S. § 9113(a) to pay tax currently and which is includable in DB02:6078815.1 6 036039.1001 ~~- ~.3. the base for calculation of Pennsylvania inheritance tax on account of my death, then all payments under paragraph A shall be made from that portion of the residuary trust. E. All federal or state generation skipping transfer taxes (including the tax imposed by Section 2601, et sec .. of the Internal Revenue Code) shall be charged directly to the property constituting such transfer. F. Interest and penalties concerning any tax shall be paid and charged in the same manner as the tax. ARTICLE 10: Tax Saving Clause: No fiduciary shall exercise any powers, discretions, or options unless specifically and otherwise authorized or directed hereunder so as to cause the elimination or diminution of any marital deduction that may be allowable in my estate. ARTICLE 11: Tax Elections: A. My executor is authorized to use administration expenses as deductions for estate tax purposes or income tax purposes and to use date of death values or optional values for estate tax purposes, regardless of the effect on any interests under this will. B. My executor is authorized to elect, under Section 2056 of the Internal Revenue Code, or any state law, to qualify all or part of any property includable in my estate for federal estate tax purposes, or state death tax purposes, as qualified terminable interest property, if it can be so qualified, regardless of the effect on any interests included in my taxable estate. My executor is authorized to make the election, in whole or in part, allowed by 72 Pa.C.S. § 9113(a), or the comparable provisions of later law, regardless of its effect on any interests included in my taxable estate. My executor is also authorized to elect under Section 2523(f) of the Internal Revenue Code, on my gift tax return for any period which has a due date after the date of my death to qualify any gifts to my wife as qualified terminable interest property if they can be so qualified, regardless of the effect on any interests included in my taxable estate. In determining whether to make any such election, my executor may consider the effect that such an election or failure to elect may have on the federal or state death taxes which may be due at the death of my wife. C. My executor is authorized to elect, in whole or in part, pursuant to Section 2652(a) of the Internal Revenue Code, to treat any property for which an election has been made as qualified terminable interest property pursuant to Section 2056 or 2523 of the Internal Revenue Code, as though such election had not been made for the purpose of determining who is the transferor for purposes of the federal generation skipping transfer tax, regardless of the effect on any interests included in my taxable estate. D. There shall be no adjustment of any interests under this will or any other instrument governing assets included in my estate by reason of any action taken by my executor in making any tax elections under this Article or in allocating exemption from generation skipping transfer tax except to the extent other instruments contain explicit contrary provisions. DB02:6078815.1 7 036039.1001 .2/ ~"~, ARTICLE 12: Joint Tax Return: My executor is authorized to file a joint return of income with my wife for any taxable year or period, which may be filed pursuant to the provisions of the Internal Revenue Code or any federal or state statute making substantially similar provisions for the division of income between spouses, and to pay from my estate the full amount or any part of the tax upon any such return or any adjustment or restatement thereof. ARTICLE 13: Gift SalittinE: My wife and I have agreed to the splitting of gifts for gift tax purposes. My executor is authorized to consent to the splitting of gifts made by us, and having done so, my executor shall join in the filing of any necessary gift tax return and shall pay from my estate all or any part of the resulting tax liability without seeking reimbursement or contribution from my wife or any other person, including my wife's executor, regardless of the effect on any such interests under this will. There shall be no adjustment of such interests by reason of any actions taken by my executor pursuant thereto. ARTICLE 14: Fiduciary Powers: In addition to those powers granted by law, my executor or trustee, whichever is in possession of the property involved, is authorized, without the leave of any court and with regard to all property at any time held in my estate or any trust hereunder, until distribution of such property is made: A. To retain all property in the original form received; B. To sell or exchange, to lease or give options for periods of time even longer than estate administration, or any trust hereunder, or otherwise to dispose of any property, publicly or privately, for cash or credit or partly for each, without obligation to repudiate any offer made hereunder in favor of better offers; C. To invest in or purchase all forms of property (including but not limited to shares of investment companies and common funds) without duty to diversify, irrespective of the laws of investment, and at premium or discount prices; D. To vote directly or by giving proxies (ministerial or discretionary) any shares of stock including shares of stock in its own corporation if the executor or the trustee is a corporation; E. To purchase or sell securities in any manner whatsoever, including, without limitation, the giving of puts and calls, borrowing on margin, and the writing of options; to join in any merger, consolidation, reorganization, voting trust plan, or other concerted action of stockholders to do any act or thing necessary in connection therewith, including delegation of discretionary duties with respect thereto; F. To compromise claims; DB02:6078815.1 g 036039.1001 ~~ ~< G. To hold property unregistered or in the name of nominee; H. Except where otherwise provided, to divide or distribute property in cash or in kind or partly in each, to do so without making pro rata distribution of specific assets and without the consent of any beneficiary; I. To merge for investment purposes all property held in my estate or any trust hereunder other than any in any gift or trust which qualifies or potentially qualifies for the marital deduction; J. In addition to the powers conferred in the Source of Funds For Payment of Taxes, Debts, Etc. Article, to borrow from anyone and to mortgage or pledge any real or personal property; K. To make loans; L. To disclaim any interest which I might have in property; M. To divide into separate trusts, one trust consisting of the qualified portion and the other trust consisting of the non-qualified portion, any trust for which a partial election is made to qualify the trust as qualified terminable interest property under Section 2056 of the Internal Revenue Code; provided, however, that any such division shall be done in accordance with the fair market value of the assets of the trust at the time of the division; N. To divide into separate trusts, one trust consisting of the portion for which a partial election is made under 72 Pa. C.S. § 9113(a) and the other consisting of the portion for which such a partial election is not made; provided, however, that this power may not be exercised in a manner inconsistent with the power in paragraph M. Any such division shall be done in accordance with the fair market value of the assets of the trust at the time of the division; and O. To fund or divide into separate trusts, one trust with an inclusion ratio of zero and one trust with an inclusion ratio of one for purposes of the federal generation skipping transfer tax, and to merge such trusts, from time to time. Any such merger or division shall be done in accordance with the valid applicable regulations of the Internal Revenue Service. I recognize that at the time of my death a substantial part of my estate may consist of real property in various jurisdictions. I expressly urge that no fiduciary handling such property feel under any compulsion to sell such property other than in an orderly way which, in the opinion of the fiduciary, will be in the best ultimate interests of the beneficiaries of such real property. No specific power conferred in this Fiduciary Powers Article shall be exhausted by the use thereof but each shall be continuing. The enumeration of such powers shall not be construed as a limitation upon the general power of the fiduciary to perform any act that an individual might do with respect to such individual's own property. DB02:6078815.1 (~ 036439.1001 ~~~ 3~ ARTICLE 15: Trust Accounting: A. All income, including dividends declared but unpaid, which shall have accrued on investments at the time of delivery to the trustee shall be considered by the trustee as income and shall be distributed by the trustee accordingly. B. The trustee shall charge all premiums and credit all discounts on investments, such as bonds, against income but not against principal, and the trustee shall not be required to create any reserve out of income for depreciation, obsolescence, amortization, or other waste of principal. C. The proceeds of the sale of unproductive or underproductive property shall be treated as trust principal. ARTICLE 16: Situs: This instrument creates a Pennsylvania situs trust; and all matters pertaining to the validity, construction, or administration of this trust, or concerning rights or beneficial interests related hereto, shall be governed by Pennsylvania law. Notwithstanding the above, without obtaining the authority of any court, the trustee shall have the authority from time to time to change the situs of any trust created hereunder to a situs in any state in which a current income beneficiary of such trust resides, or in which the trustee resides, and may, but shall not be required to, elect that the law of the new situs shall govern the construction or administration of such trust. The trustee may not exercise his authority set forth in the preceding sentence without obtaining the prior written consent of each current income beneficiary of such trust. The trustee may change the situs of one trust created hereunder without changing the situs of other trusts created hereunder. Any change of situs accomplished under this instrument shall be treated as a continuation of the same trust. ARTICLE 17: Consolidation Of Trusts: If at any time a trustee is holding any trust under this instrument or any other instrument created by me, by my wife or by any other member of my family, for the primary benefit of the same person or persons and upon substantially the same terms, the trustee may, in its sole discretion, consolidate such trusts into a single trust, provided that the trustee shall not merge any trust with an inclusion ratio of zero for federal generation skipping transfer tax purposes with a trust with a greater inclusion ratio. ARTICLE 18: Protective Provisions: A. No beneficiary hereunder shall be allowed to assign or anticipate any interest in any income or principal held or payable or other property distributable hereunder, and no beneficiary's creditors shall be allowed to attach or otherwise reach any such interest. B. Any beneficiary shall be privileged at any time and from time to time in a writing delivered to my executor or trustee, whichever is in possession of the property involved, to renounce or relinquish in whole or in part any interest in my estate or any trust hereunder and DB02:6078815.1 1 ~ 036039.1001 ~'' ~ /~ .. thereby to accelerate the next succeeding interest as if such beneficiary had died. A beneficiary may disclaim an interest in any trust created hereunder while retaining an interest in other trusts created hereunder. If a beneficiary is unable to act, then such beneficiary's personal representative, guardian, or attorney-in-fact may so renounce such beneficiary's interest. C. If any person states expressly in the writing contemplated by paragraph B, that he intends his act to be a qualified disclaimer as defined in Section 2518 of the Internal Revenue Code and if such act otherwise meets such definition: 1. The person or persons receiving such interest shall be determined without regard to any directions on the part of the person making the disclaimer; and 2. The disclaimed interest shall pass to a person other than the person making the disclaimer, except that any disclaimed interest of my wife in the marital gift or of property passing to her by right of survivorship shall pass to the residuazy trust. ARTICLE 19: Representation Of Interests: A. In any proceeding, legal or equitable, formal or informal, in court or out of court, in any jurisdiction, concerning any property or personal rights or interests, whether vested or contingent: 1. In the case of beneficiaries whose whereabouts cannot be ascertained, the trustee shall represent them. 2. In the case of beneficiaries who are unborn, unknown, incompe- tent, or otherwise subject to the appointment of a guardian or trustee and a guardian or trustee for such beneficiary has not been designated pursuant to any other provisions of my will, the following persons in the order named shall re- present them: (a) The oldest competent person neazest to such beneficiary by lineal consanguinity upwards in direct ascending line; (b) The oldest competent person nearest to such beneficiary by lineal consanguinity downwazds in direct descending line; and (c) The oldest competent person neazest to such beneficiary by collateral consanguinity. B. Relationships to unborn beneficiaries shall be determined as if such beneficiary had been born the day before the representative acts. No person shall represent a beneficiary if it could or would result in an increase of federal or state income, gains, gift, death, or other taxes. DB02:6078815.1 11 036039.1001 ~~~~ ARTICLE 20: Provisions Re~ardinS Fiduciaries: A. Any fiduciary hereunder may renounce or resign at any time with or without cause. B. If there is no corporate fiduciary acting hereunder, then my executor or trustee 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. C. No fiduciary shall be required to file bond, execute any instrument appointing anyone to accept service of process, or file inventories or accounts of any kind unless specially ordered to do so on application of any beneficiary, my executor or trustee, or on a court's own motion. D. If there is more than one fiduciary serving, then each serving may delegate for any period of time any or all duties he or she may have to any co-fiduciary or co-fiduciaries. Further, a co-fiduciary or co-fiduciaries shall have full authority to designate that checks and other banking documents may be executed with the signature of any one or more but less than all such co-fiduciaries. E. No successor fiduciary shall be required to examine into the acts of his predecessor, and each successor fiduciary shall have responsibility only with respect to the property actually delivered to him by his predecessor. F. Any corporate trustee serving hereunder shall be entitled to be compen- sated for its services hereunder in accordance with the current rates then charged by it for trusts of similar size and character. If a corporate trustee renders any extraordinary services, it may receive additional compensation therefor. ARTICLE 21: A ointment Of Fiduciaries: A. I appoint my wife to act as executrix of and trustee under this will. If my wife fails to qualify or ceases to act, then her successor shall be the individual(s) or a corporation, or both, selected from time to time by the following in the indicated order of prior- ities: 1. My wife. 2. My son, STEVEN S. BEAM. 3. My daughter, JANICE M. KIRKLEY. 4. My daughter, PATRICIA D. SHAMBAUGH. B. I intend the power to designate fiduciaries given in this Article to be plenary and to include the power to appoint any individual (whether or not a beneficiary and DB02:6078815. I 12 036039.1001 .~c0~~3. whether or not the holder of the power to designate) and/or a corporation (regardless of where organized or headquartered). IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2- day of ~~'~ . 2007. ' ~ `' EAL) CLYDE .BEAM SIGNED, SEALED, PUBLISHED and DECLARED by the above named CLYDE O. BEAM as and for his last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. ~2Q.~~ DB02:6078815.1 13 036039.1001 STATE OF DELAWARE NEW CASTLE COUNTY . SS: r ~ ~~ ~ We, LYD O. BEAM, the testator, and n:~%~~ ~ ~- ~•~-t/~ an ~ n i' ,the witnesses, whose names are signed to the foregoing i strume ,being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. CL E .BEAM, Testat ~ ~~'l~~ Witness SUBSCRIBED, SWORN TO AND ACKNOWLEDGED before me by CLYDE O BEAM, stator, subscribed and swo be re n}ae ~y ~ and •C. / ~ ~ ,witnesses, this day of , 2007. Notary Public/Attorn -at-law State of Delaware My Commission Expires: RICHARD .1. !~~ NOTARY PUBLIC STATE Oi= piE~,q~R~ Mj-Gbrrn'r~ssiur~ Expires Jan. 2, 2009 DB02:6078815.1 14 036039.1001