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HomeMy WebLinkAbout04-08-10PETITION FOR PROBATE AND GI~,ANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND Estate of JIEANNETTE R. BROWN also known as COUNTY, PENNSYLVANIA File Number r~C I' ~ ~ -' ~JO.~ ~~p Deceased Social Security Number 487-32-3159 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 Testameatary and aver that Petitioner(s) is /are the EXECUTOR Iast Will of the Decedent dated 12/1512006 and codicil(s) dated 11/20/2009 named in the (State releviant cir~crnnstances, msg., renunciatiai, death ojexecwror, etc.) Except as follows, Decedent did not many, was not divorced, and did not have a child born or adopted after execution of the instruments} offered for probate, was not the victim of a killing and was never adjudicated an incapacitated person: Q & Grant of Letters of Admlaistratloa (ljapplicable, eirter: at.a.; db.n.c.t.a.; perrdente life; drurtnte absentia; du~nte niinoritate) ::~:~~ x .._, '; ,::: ~YN, i ;: - - ---- --- -- ..~.......~.....~ ~........ wwsuwwas usaGS y aaaessar,K ~ („} ~ 4 ,, ' ;; ~ r ~~;r- Decedent was domiciled 8t death in C[7MBERLl~1dD ~ ` '._ -~~~ County, Pennsylvania with his /her last principal resi at _ ""'; 20 PA 17015~----3 ~` :' r (List street address town/city, township, aunty, state, zip code) - ~"~,'' Decedent, then 89 ears of -.~ ~ r _.______ y age, died on MARCH 20.2010 at 20 PENNWAY DRIVE, WEST PENNSBORO TWP, CARLISLE. PA 17015 Decedent at death owned property with estimated values as follows: (If domiciled in PA} All uersonal mm~errv (If not domiciled in PA) (If not domiciled in PA) Value of real estate in Pennsylvania Personal property in Pennsylvania Persa~al property in County ~ 6,400.00 TOTAL: $__ 6,400.00 situated as follows: N/A Wherefore, Petitioner(s) respecttLlly 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: _ BARBARA J. LEONARD, 20 PEIVNWAY DRIVE, CARLISLE, PA 17015 Form RW-OZ r+ev.10.13.06 Page 1 of 2 Petitioner(s) after a proper search has /have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: (If Administratwn, c.t.a. or d h.n.c.t.a., enter date of Will to Section A abovie and complete list of heirs) ~ ! ~ • ~ ~ LAST WILL AND TESTAMENT OF JEANNETTE R. BROWN John D. Sheridan, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road Suite 201 Harrisburg, PA 17110 (717) 540-9170 Tel. ~,,,~ (717) 540-5481 Fax ~' ~' ;-~;r. ;~ `~` ~ ~-' R ... ~ . ~ +~ µ ~, ..~... a - -w~^~' C ~~ c^ ~ ~ . y..,,. F rt }. .~` ^'~~~ / Table of Contents ARTICLE I Powers of Appointment .............................................................................................. 1 ARTICLE II Residue ...................................................................................................................... 1 ARTICLE III Payment of Death Taxes .......................................................................................... 1 ARTICLE IV Fiduciaries ................................................................................................................ 2 ARTICLE V Definitions and Miscellaneous Provisions ................................................................ S ARTICLE VI Savings Clause ................................................... 6 ...................................................... ARTICLE VII Captions .................................................................................................................. 6 LAST WILL AND TESTAMENT OF JEANNETTE R. BROWN I, Jeannette R. Brown of Cumberland County, Pennsylvania, revoke any prior Wills and Codicils and declare this to be my Will. ARTICLE I Powers of Appointment I declare that I do not by this Will intend to exercise any power of appointment. ARTICLE II Residue I give my Residuary Estate, real and personal, to Jeannette R.. Brown Living Trust dated ,d~c Caw ~, ~. /.~.~?~~sometimes referred to as "the Trust Agreement") that I have signed before signing this Will, to be disposed of as provided in the Trust Agreement, including any amendments to it signed before today, today or after today. If this gift is ineffective but the terms of the Trust may be incorporated into this Will or otherwise carried out under this Will, then (i) I hereby appoint the Trustee under the Trust Agreement to be Trustee under this Will; (ii) I incorporate the provisions of the Trust Agreement into this Will; (iii) I give my Residuary Estate to the Trustee under this Will; and (iv) I direct that the residue of my estate shall be disposed of in the manner provided in the Trust Agreement but with the trusts thereby set forth treated as trusts under this Will. I direct my Executor to follow any instructions contained in the Trust Agreement in making any tax election, including, but not limited to, the allocation of my GST Exemption. ARTICLE III Payment of Death Taxes A. All from Residue. All estate, inheritance, legacy, succession, generation- skipping, or other wealth transfer taxes (other than any additional estate tax imposed by Code Secs. 2031(c)(5)(C), 2032A(c) or 2057(f), any generation-skipping transfer tax on any generation-skipping transfer other than a direct skip or any comparable tax imposed by any other taxing authority) that result from my death and that are imposed by any domestic or foreign -1- taxing authority with respect to all property taxable by reason of my death, together with interest and penalties on those taxes, shall be charged against and paid without apportionment out of the residue of my estate as an administration expense. B. Reference to Code. I hereby make specific reference to Code Sec. 2207A (concerning tax on QTIP property), Code Sec. 22078 (concerning tax on property included under Code Sec. 2036) and Code Sec. 2603(b) (concerning the generation-skipping transfer tax under Chapter 13) and to corresponding provisions of state law, and I direct that they shall apply to the extent they are consistent with the above and shall not apply to the extent they are inconsistent with the above. ARTICLE IV Fiduciaries A. Initial Executor Appointments. 1. I appoint Barbara J. Leonard to be the Executor of this Will. 2. Multiple Executors, whether named by me or by another Executor, shall serve together and each may serve even if one or more of them shall fail or cease to serve for any reason. B. Successor Executors. 1. I appoint Jeffrey C. Brown to be the Successor Executor if and when all persons (including any corporation) I have previously named shall fail to qualify or cease to act. 2. Any reference to "Executor" includes any successor, unless otherwise expressly indicated. C. Additional Provisions Regarding Changes in Fiduciaries. 1. Any Executor may resign at any time without court approval, whether or not a successor has been appointed. 2. Each individual Executor (including successors) shall have the right to appoint a successor individual Executor by an instrument in writing, such appointment to take effect upon the death, resignation or incapacity of the appointing Executor. An appointment may be changed or revoked until it takes effect. -2- 3. The individuals (and any corporation) acting as my Executor may at any time acting unanimously by written instrument appoint either (i) an individual or (ii) a corporation with fiduciary powers as a Co-Executor. 4. If the office of an Executor is vacant and no successor takes office pursuant to any other provision of this Will, either (i) an individual or (ii) a corporation with fiduciary powers may be appointed as an Executor by a majority of my adult descendants then living and competent (or, if none, the guardian or similar fiduciary of the then-living eldest descendant of mine). 5. An executor may be appointed pursuant to this Article for a limited purpose or to hold only specified powers. D. Accountings and Other Proceedings. 1. I direct that my estate be subject to independent administration with as little court supervision as the applicable state law allows. My Executor shall not be required to render to any court annual or other periodic accounts, or any inventory, appraisal, or other returns or reports, except as required by applicable state law. My Executor shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor shall determine. My Executor shall pay the costs and expenses of any such action or proceeding, including (but not limited to) the compensation and expenses of attorneys and guardians, out of the property of my estate. 2. I direct that in any proceeding relating to my estate, service upon any person under a legal disability need not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The same rule shall apply to non judicial settlements, releases, exonerations and indemnities. E. Waiver of Bond. No Executor shall be required to give bond or other security in any jurisdiction and, if despite this exoneration, a bond is nevertheless required, no sureties shall be required. F. Governing Law and Trustee Powers. My Executor may, without prior authority from any court, exercise all powers conferred by this Will or the Trust Agreement or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will or the Trust Agreement. -3- My Executor shall have sole and absolute discretion in exercising these powers. Except as specifically limited by this Will, these powers shall extend to all property held by my Executor until the actual distribution of the property. The powers of my Executor shall include the following powers: 1. Qualification of Eligible Property. My Executor may determine whether and to what extent to elect to qualify any eligible property for the Federal or state marital deduction, even though an Executor may have an interest affected by the election. 2. Distributions to Minor Beneficiaries. My Executor may distribute any of my estate to a beneficiary under twenty-one (21) years of age by distribution to any appropriate person (who may be an Executor) chosen by my Executor as custodian under any appropriate Uniform Transfers (or Gifts) to Minors Act, to be held for the maximum period of time allowed by law. My Executor may also sell any asset that cannot be held under this custodianship and invest the sales proceeds in assets that can be so held. G. Additional General Provisions Regarding Fiduciaries. 1. Except to the extent, if any, specifically provided otherwise in this Will, references to my Executor shall, in their application to my estate, refer to all those from time to time acting as Executor and, if more than two Executor are eligible to act on a given matter, they shall act by majority. 2. An Individual Executor shall receive compensation in accordance with the law of the Commonwealth of Pennsylvania in effect at the time of payment, unless the Executor waives compensation; provided that my descendants shall serve without compensation. A corporate Executor shall be compensated by agreement with the individual Executor or, in the absence of such agreement or if there is no individual Executor, in accordance with its fee schedule as in effect at the time of payment. I authorize a corporate Executor to charge additional fees for services it provides to my estate that are not comprised within its duties as an Executor; for example, a fee charged by a mutual fund it administers in which my estate invests, a fee for providing an appraisal or a fee for providing corporate finance or investment banking services. I also recognize that a corporate Executor may charge separately for some services comprised within its duties as an Executor; 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 in addition to a basic fee in calculating total compensation for -4- service as an Executor. The collection by my Executor of insurance proceeds and retirement benefits payable to my estate shall not be subject to Executor's compensation. 3. No Executor shall be liable to anyone for anything done or not done by any other Executor or any beneficiary. 4. The fact that an Executor is active in the investment business shall not be deemed a conflict of interest, and purchases and sales of investments may be made through a corporate Executor or through any firm of which a corporate or individual Executor is a partner, member, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or the like. Property of my estate may be invested in individual securities, mutual funds, partnerships, private placements or other forms of investment promoted, underwritten, managed or advised by an Executor or such a firm. 5. The fact that an Executor (or a firm of which an Executor is a member or with which an Executor is otherwise affiliated) renders legal or other professional services to my estate shall not be deemed a conflict of interest, and my Executor may pay fees for such services to such Executor or firm without prior approval of any court or any beneficiary, whether or not there is a Co-Executor to approve such payment. An attorney or other Executor who also renders professional services shall receive full compensation for both services as an Executor and the professional services rendered, except as specifically limited bylaw. 6. Any Executor may delegate to a Co-Executor any power held by the delegating Executor, but only if the Co-Executor is authorized to exercise the power delegated. A delegation may be revocable but, while it is in effect, the delegating Executor shall have no responsibility concerning the exercise of the delegated power. ARTICLE V Definitions and Miscellaneous Provisions The following definitions and miscellaneous provisions shall apply under this Will: A. Children and Descendants. References to "children" and "descendants" shall include children and descendants whenever born. B. Code and Regulations. References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986, as amended at the time in question. References to the "Regulations" and "Regs." are to the Regulations under the Code. If, -5- by the time in question, a particular provision of the Code has been renumbered, or the Code has been superseded by a subsequent Federal tax law, the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in this Will. A similar rule shall apply to references to the Regulations. ARTICLE VI Savings Clause Should any of the provisions or directions of this Will fail or be held ineffectual or invalid for any reason, it is my desire that no other portion or provision of this Will be invalidated, impaired or affected thereby, but that this Will be construed as if such invalid provision or direction had not been contained therein. ARTICLE VII Captions The captions used in this Will are inserted only as a matter of convenience and for reference and in no way define, limit or describe the scope of this Will or the intent of any provision therein. -6- IN/ WITNESS WHEREOF, I have hereunto subscribed my name on ~, Je ette R. Brown Signed, sealed, published and declared by Jeannette R. Brown, the Testatrix above named, as and for her Last Will and Testament, in our presence, and we, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on ~fi~.t~~. ~ s, o-Qr~o Signature of Witness QWIQ 1~ Name of Witness ~. ~ 'gnature of ess IQ.Y,,ti ~ ~ ~ ~ ~ Name of Wi ness -7- SELF-PROVING AFFIDAVIT (Contemporaneous) We, Jeannette R. Brown, and ~~G.mrv ~ ~; ~ ,the Testatrix and the witnesses, respectively, whose n es are subscribe to the fo egoing instrument, being first duly sworn, do hereby declare to the undersigned authority that Jeannette R. Brown signed and executed the instrument as her Last Will and Testament and that she had signed willingly 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 Jeannette R. Brown, signed the Last Will and Testament as witness and that to the best of each such witness's knowledge Jeannette R. Brown was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Jeann tte R. Brown Signature of Witness auvUZ l~ Name of Witness _. ~ ature of 't ess ~-m ~ ~ Name of Wi ess Subscribed, sworn to and acknowledged before me by Jeannette R. Bro ,the Testatrix, and subscribed and sworn to b for me by Q ~~~ and M (: ~ ,witnesses, this 5 Ulo (SEAL) NOTARIAL SEAL IrISA A. CONWAY, NOTARY PUBLIC SUSQUEHANNA TWP., DAUPHIN COIENTY MY COMMISSION EXPIRES ME~RCH 24 ?OQ7 S~. ~.:i,J __ Notary Public Print Name of Notary My Commission Expires: 3 ~ ~, Q -8-