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HomeMy WebLinkAbout07-15-10CHARLES E. SHIELDS, III ATTORNEY-AT-LAW 6 CLOUSER ROAD Corner of Trindle and Clouser Roads MECHANICSBURG, PA 17055 GEORGE M.HOUCK (1912-1991) Honorable J. Wesley Oler, Judge Cumberland County Courthouse Cazlisle, PA 17013 Dear Judge Oler: July 15, 2010 Via Hand Delivery TELEPHONE (717) 766-0209 FAX (717) 795-7473 Please fmd attached hereto a PETITION FOR APPROVAL OF PURCHASE BY EXECUTRIX OF AN INTEREST IN REAL ESTATE AND FOR A RECORDABLE ORDER APPROVING THE SAME. This is essentially a straightforwazd piece of post mortem estate planning. All of the interested parties, the lineal descendants of the decedent, have joined in the Petition so there should be no need for a hearing so far as any of us would be concerned. Thank you for your kind attention to this matter. CES/mjj Enclosures Very truly yours, ~~ ~ Charles E. Shields III Attorney-At-Law rya a -' ^~ ~1 J ~ ~. ._ i ` C f':"; '. !;? ~~ ~~ ~_ ~~.:~ f J Ulm C.ft ~? ~.`=7 CJ~-j c;y°..-'~ `:ra ~ W ~i~ c`Y~'Z © ~ ~ IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION N0.21 - 09 - 0020 ~ ~o ~~ r-~ ~. ~./~ ~~ r"~~© ~ 7~ •V ~ PETITION FOR APPROVAL OF PURCHASE BY -z~` EXECUTRIX OF AN INTEREST IN REAL ESTATE AND FOR A RECORDABLE ORDER APPROVING THE SAME N d 0 c r •~~ w ca AND NOW COMES THE PETITIONER: Mary G. Picking, (Petitioner), the unremareied widow of Melvin C. Picking, deceased, and the Executrix of his estate under his Last Will and Testament, by and through her Attorney-At-Law, Charles E. Shields III, Esq., a member of the Cumberland County and Pennsylvania Bars, maintaining his office at 6 Clouser Road, Mechanicsburg, Monroe Township, Cumberland County, Pennsylvania, 17055, and respectfully prays for and requests from your HONORABLE COURT a recordable ORDER approving the purchase by Petitioner of an interest in real estate from the Estate of her now deceased husband, the said Melvin C. Picking, as is set forth hereinbelow more fully at large. In support thereof, Petitioner avers the following: 1. Petitioner, Mary G. Picking, is an adult individual of full capacity and a citizen of the United States of America who currently resides at 123 Salem Church Road, Mechanicsburg, Hampden Township, Cumberland County, Pennsylvania. 2.. Petitioner's said husband departed this earthly life, testate, on the 9`~' day of December 2008, and Letters Testamentary were duly issued to Petitioner by the Register of Wills of said Cumberland County, docketed to No. 21-09-0020. (A true and correct copy of the Last Will as probated is attached hereto as Exhibit A). 3. Jurisdiction resides in your Honorable Court by virtue of several sections of Title 20, generally refereed to as the "Probate, Estates and Fiduciaries Code" or more simply the "PEF Code," the more relevant of these are as follows, to wit: ~:~, ~' n,~ 7 ~;>t_i ~~~ «_~~ i't„~1 -4J R.. G.~.~ 'f ` 7"':T "'~ µ, 7 Section 711 (1) regazding the administration and distribution of decedents estates; Section 711 (2) regarding the administration and distribution of testamentary trusts; Section 711 (12) regazding the control; of fiduciaries; and most especially Section 3356 which reads in pertinent part: "Purchase by personal representative. In addition to any right conferred by a governing instrument, if any, the personal representative, in [her] individual capacity, may ... purchase ... real ... property belonging to the estate, subject, however, to the approval of the court, and under such terms and conditions and after such reasonable notice to parties in interest as it shall direct ..." VENUE 4. Venue lies in Cumberland County, Pennsylvania as the situs of the real estate herein involved and as the County of probate of the said Last Will and Testament. RELEVANT PORTIONS OF THE LAST WILL AND ESTATE PLAN 5. Decedent and Petitioner were owners of several parcels of real estate located in Hampden Township, Cumberland County, Pennsylvania. (These pazcels are more fully described at large in the proposed deed which is attached hereto as Exhibit B). 6. In view of the then operative federal estate tax rules as then set forth in the Internal Revenue Code and the regulations then accompanying it, Decedent and Petitioner, as part of an overall estate plan designed, inter alia, to minimize the then onerous burden of the federal estate tax, Decedent and Petitioner, by their deed dated November 10, 1993, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book "Q," Volume 36, Page 475, granted and conveyed unto themselves, the total extent of the property now separately described (by virtue of a new survey since made) as two (2) sepazate and distinct tracts, each of them, the said Decedent and Petitioner, to hold an undivided one-half (1 /2) interest as a tenant in common and not as tenants by the entireties. 7. As a result of his departure from this earthly life, Decedent's one-half (1/2) undivided interest aforesaid vested in his Estate under the control of Petitioner in her capacity as Executrix of his Last Will, the other undivided one-half (1/2) interest being and remaining in her individual title and ownership. 8. The said Last Will and Testament did not specifically devise the real property herein in question. Therefore, there is no need to involve any specific devisees. 9. The said Last Will and Testament, in Items Fourth and Fifth therein set out the establishment of a Credit Shelter or Residuary Trust for the lifetime benefit of Petitioner herein, 2 and further set forth remainder beneficiazies in the persons of Decedents' issue as aze more fully delineated at large hereinbelow. 10. The said Last Will and Testament in Item Fourteenth named PNC BANK, NATIONAL ASSOCIATION, to act as Trustee of the several Trusts established therein. Trustee has met with Petitioner and Counsel herein on several occasions during the progress of the administration of Decedent's Estate and has properly taken the position that it currently has no formal or direct interest in the subject of this Petition. However, Trustee unofficially is in favor of the action proposed herein as it will obviate any need to take into the Trust any non-productive real estate and to chazge a Trustee fee on the value thereof. 11. Under the circumstances existing at the time of Decedent's death and as are still currently existing it is prudent and wise to consolidate and amalgamate the aforesaid undivided interests into one unified whole to be held in the individual and sole title of Petitioner, Mary G. Picking, an unremazried widow. 12. Based on date of death values as calculated and reported on the Pennsylvania Inheritance Tax Return's Schedule A that has been duly filed and the taxes thereon paid and as shown on the affidavit of value for realty transfer tax purposes to be attached to the proposed deed of conveyance (A copy of the affidavit is attached hereto as Exhibit C), the value of the realty herein addressed is one hundred sixty four thousand seven hundred seventy-six and 50/100ths ($164,776.50) dollazs. 13. Petitioner intends to pay said sum from herself as an individual to the Estate with your HONORABLE COURT'S approval. This sum will then, minus a one (1 %) per cent realty transfer tax payment to be paid by the Estate as is customary, be paid over to Trustee to be administered as per the terms of the Testamentary Credit Shelter Trust. Such sale and transfer is clearly in the best interests of Decedent's widow and will maximize the economic efficiency of the administration of the Trust. 14. No transfer of the said real estate has been made from Petitioner as Executrix to the said Trustee and said Executrix still has full power in the premises to make this proposed grant and conveyance with the approval of your HONORABLE COURT. 15. The prayed for and anticipated approval in the form of a recordable ORDER will be referred to in the body of the proposed deed when made final and will be recorded therewith as an Exhibit to said deed for record title purposes. PARTIES HERETO IN THE PERSON OF DECEDENT'S ISSUE 16. Decedent was survived by issue. Those who have a vested interest in Decedent's Estate and the Testamentary Trust established under his Last Will and Testament all of whom are adults of full capacity and citizens of the United States of America are set forth hereinbelow. 17. Ray L. Picking, currently of 211 Rosemarie Drive, Egg Harbor Township, New Jersey 08055, who consents to and joins in the prayer of this Petition. 3 18. Diane M. Watson, currently of 83 Chickasaw Trail, Medford Lakes, New Jersey, 08055 who consents to and joins in the prayer of this Petition. 19. Jay E. Picking, currently of 872 Hawthorn Avenue, Mechanicsburg, Pennsylvania 17055 who consents to and joins in the prayer of this Petition. 20. Jessica Jaye Picking, currently c/o Jay E. Picking at the aforesaid address, who consents to and joins in the prayer of this Petition. 21. The aforesaid four persons represent all those issue who currently have any vested interest herein. Since all are consenting to and joining in the prayer of this Petition there is no need for your HONORABLE COURT to make any further or special provisions for Notice or to hold any sort of hearing to take testimony as all relevant facts and interested parties have been presented by way of this Petition. WHEREFORE, Petitioner respectfully requests and prays that your HONORABLE COURT enter an order that states: (a) Mary G. Picking, in her individual capacity as the unremarried widow of Melvin C. Picking, deceased, late of Hampden Township, Cumberland County, Pennsylvania, is hereby authorized and empowered to purchase from the Estate of the said Melvin C. Picking, the said Estate's undivided one-half (1/2) interests in those two certain parcels of real estate situate on Salem Church Road in said Hampden Township as are more particularly described in that certain proposed deed attached to the Petition of the said Mary G. Picking to the prayer of which this ORDER is made in response. (b) The price to be paid therefore shall be one hundred sixty four thousand seven hundred seventy-six and 50/100ths ($164,776.50) dollars. (c) Mary G. Picking, in her capacity as Executrix of the Estate of Melvin C. Picking, deceased, is authorized and empowered to make, sign, seal and deliver a good and sufficient Executrix's deed with the usual fiduciary warranty of title to herself upon the payment of the said sum, to grant and convey the title to the aforesaid undivided interests in the said premises to herself in her individual capacity and to thus unify the title to the said premises. (d) After the payment of the one (1 %) percent realty transfer tax thereon, and any other administrative expenses duly, properly and customarily assessed against any Estate asset, the net proceeds shall be in due, proper, and timely order delivered over to Trustee; PNC BANK, NATIONAL ASSOCIATION as per the terms of the Last Will and Testament of the said Melvin C. Picking. (e) This ORDER may be recorded along with such deed referred to herein in the Recorder's Office, the Office of the Register of Wills in and for Cumberland County and/or any other office where such recording may be deemed helpful and appropriate. (f j In view of the nature and contents of the Petition and the affinity of the parties thereto, no hearing on the Petition has been deemed necessary by the Court and none has been held. Respectfully submitted by, Charles E. Shields, III, Esquire 6 Clouser Road Mechanicsburg, PA 17055 (717)766-0209 PA S. Ct. ID No. 38513 IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 09 - 0020 VERIFICATION I, MARY G. PICKING, Petitioner in the attached Petition concerning the Prayer for an Order authorizing the sale of an interest in real estate to me as Executrix, hereby verify that the facts recited are true and correct to the best of my knowledge, information and belief. I make this verification subject to penalty for unsworn falsification to authorities (18 Pa. C.S.A. Section 4904). __ -t I.~. Witness MARY G. L CKING `f~/~a 0/O IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 09 - 0020 CONSENT. AGREEMENT AND JOINDER TO PETITION FOR PERMISSION TO SELL AN INTEREST IN REAL ESTATE TO AN EXECUTRIX WHEREAS, I am an adult and mentally competent child of the Petitioner in the above- captioned matter; and WHEREAS, I have been provided with a copy of the said Petition; and WHEREAS, I have studied the said Petition and have made an independent determination that the objectives stated therein aze consistent with and beneficial to the interests of Pefitioners and myself as a remainderman beneficiary; WHEREFORE, be it known hereby, that I, Jay E. Picking, do hereby cgqnsent, agree to, and ' in the above-referenced Petition by affixing my hand and seal this ~~ilf' day of 2010. Witnessed by: __C Sworn to and subscribed to Before me this ~~ day of 2010. AY .PICKING ~ ~. ~ ~ ~ COMMONWEALTH OF PENNSYLVANIA I Notarial Seal Charles E. Shields III, Notary Public Monroe Twp., Cumberland County My Commission Expires June 20, 2012 Member. Pennsylvania Association of Notarias IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 09 - 0020 CONSENT. AGREEMENT AND JOINDER TO PETITION FOR PERMISSION TO SELL AN INTEREST IN REAL ESTATE TO AN EXECUTRIX WHEREAS, I am an adult and mentally competent child of the Petitioner in the above- captioned matter; and WHEREAS, I have been provided with a copy of the said Petition; and WHEREAS, I have studied the said Petition and have made an independent determination that the objectives stated therein are consistent with and beneficial to the interests of Petitioners and myself as a remainderman beneficiary; WHEREFORE, be it known hereby, that I, Jessica Jaye Picking, do hereby consent, agree to, d 'oin in the above-referenced Petition by affixing my hand and seal this 1~ day of 2010. Witnessed by: . ~:II~.t.X.1 SSICA J P G Sworn to and subscribed to Before me this /i~t day of 2010. /' / - COMMONWEALTH OF PENNSYLVANIA Notarial Seal Charles E. Shields III, Notary Public Monroe Twp., Cumberland Ccunty My Commission Expires June 20, 2012 Member, Pennsylvania AseeoiaMan e/ NBtaries IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 09 - 0020 CONSENT. AGREEMENT AND JOINDER TO PETITION FOR PERMISSION TO SELL AN INTEREST IN REAL ESTATE TO AN EXECUTRIX WHEREAS, I am an adult and mentally competent child of the Petitioner in the above- captioned matter; and WHEREAS, I have been provided with a copy of the said Petition; and WHEREAS, I have studied the said Petition and have made an independent determination that the objectives stated therein are consistent with and beneficial to the interests of Petitioners and myself as a remainderman beneficiary; WHEREFORE, be it known hereby, that I, Diane M. Watson, do hereby co sent, agree to, and ' in in the above-referenced Petition by affixing my hand and seal this ~ day of 2010. Witnes y: Sworn to and subscribed to Before me this ~ day of ~~ ~ G~~ DIANE M. WATSON Ju/~ ,2010. ~ MATNDA M. LINETT My cam. IN RE: ESTATE OF MELVIN C. PICKING, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA POST-MORTEM ESTATE PLANNING AND PURCHASE BY EXECUTRIX AND CONVEYANCE OF AN INTEREST IN REAL ESTATE IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 09 - 0020 CONSENT. AGREEMENT AND JOINDER TO PETITION FOR PERMISSION TO SELL AN INTEREST IN REAL ESTATE TO AN EXECUTRIX WHEREAS, I am an adult and mentally competent child of the Petitioner in the above- captioned matter; and WHEREAS, I have been provided with a copy of the said Petition; and WHEREAS, I have studied the said Petition and have made an independent determination that the objectives stated therein are consistent with and beneficial to the interests of Petitioners and myself as a remainderman beneficiary; WHEREFORE, be it known hereby, that I, Ray L. Picking, do hereby consent, agree to, and join ' the above-referenced Petition by affixing my hand and seal this ~" day of 2010. Witnessed by: ~_.._ .., Sworn to and subscribed to Before me this ~ day of J.r-' y , 2010. SAMUEL VtNNICK NOTARY PUBLIC OF NEW JERSEY My Commission Expires October 5, ZD10 My ID# is 2265147 LAST WILL AND TESTAMENT OF MELVIN C. PICKING I, MELVIN C. PICKING, of the Township of Hampden, Cumberland County, Pennsylvania, declare this to be my last Will, hereby revoking all prior wills and codicils. FIRST: The expenses of my last illness and funeral shall be paid from my estate. SECOND: I hereby give and bequeath, absolutely and in fee simple, to my spouse, MARY G. PICKING, all my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my spouse dies before the thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my issue,l7er stiroes, living at the time of my death, to be divided among them as they shall agree. If they cannot agree for any reason, then these items shall be sold at public auction, my issue being permitted to bid upon such items without specific permission of the court even though they might be a fiduciary at the time. My Executor shall represent any minor child in any division of such property and shall deliver to the person standing in the place of a parent to such minor, without bond, such portion of the minor's share as my Executor, after considering the minor's wishes, deems appropriate and shall sell the balance and pay the proceeds to my Trustees to be retained for the minor under Item SEVENTH hereof. THIRD: Should I so desire, I will make a series of specific bequests to specific individuals on a plain piece of paper to be signed and dated by me and to be inserted with this, my Last Will and Testament. FOURTH: The gift to my spouse in [his Item is intended to give my estate the marital deduction effective under the Internal Revenue Code to reduce Federal estate tax. Any provisions in this Will which conflict with or fail of this intention shall be so reconciled or amplified as to accomplish this objective. If my spouse, MARY G. PICKING, survives me, I direct that my Trustees, hereinafter named, hold, INTRUST, an amount free of all taxes equal to the maximum marital deduction allowable [o my estate for Federal estate tax purposes, reduced by an amount, if any, needed to increase my taxable estate to the largest amount that after allowing for the unified credit and any other credits available to my estate, will result in no Federal estate tax and pay the net income therefrom not less frequently than quarterly to my spouse for life. My spouse shall have power t to appoint all or any part or parts of the principal of this Trust to herself or a class composed of the issue of myself and my spouse. This power shall be exercised by her alone and in all events by specific reference thereto in her Will, or by delivery at any time or times during her lifetime of a written direction to my Trustees who shall thereupon make payment as she directs. My Trustee shall pay to her personal representatives from any unappointed principal the difference between all taxes, interest and penalties which they must pay be reason of her death and those which would be payable by them if such unappointed principal were not taxable in her Estate and shall add the balance of such unappointed principal to my residuary Trust. F'j~i: I give and devise the residue of my estate, real and personal, to my Trustee hereinafter named, INTRUST, as follows: (a) The net income therefrom shall be paid to my spouse, MARY G. PICKING, for life. (b) My spouse shall have the power to appoint to herself up to the greater amount of five percent (5~) or $5,000 annually from the principal of the residuary Trust under this Item. This power of appointment shall be noncumulative and may be exercised during my spouse's lifetime only by her giving the Trustee written direction other than by her Will. (c) Upon the death of my spouse, or in the event my spouse predeceases me, my estate shall be distributed as follows: (i) All the rest, residue and remainder of my estate shall be divided into three (3) equal shares, and distributed as follows: a. one share to my son, RAY I.. PICKING. In the event he predeceases the survivor of my spouse and me, his share shall be paid to his surviving issue, ner stirnes, or in default of such issue, shall be paid to my remaining child or children, or to that child's or children's surviving issue, ner stirpes, as the case may be. b. one share to my daughter, DIANE M. WATSON. In the event she predeceases the survivor of my spouse and me, her share shall be paid to her surviving issue, ner stirnes, or in default of such issue, shall be paid to my remaining child or children, or to that child's or children's surviving issue, ner stirnes, as the case may be. ~~ . z c. one share to PNC BANK, NATIONAL ASSOCIATION, Trustee, INTRUST, for the benefit of my son JAY E. PICKING, to be held and administered upon the terms and conditions set forth hereinbelow. FOR PURPOSES OF CLARIFICATION: Any share or portion of my Estate which is inherited by my said son, JAY, directly or indirectly, per stirpitally, by representation, or in any other manner whatsoever is also to be delivered to and paid over to and held and administered by my said Trustee upon the terms and conditions set forth hereinbelow, ezcepdng, however, such items of personalty or household furnishings as may be delivered to him in Item SECOND above. (i) .The income from the said Trust estate shall be distributed monthly or quarterly, as my Trustee, in its sole and absolute discretion deems best, to my said son, JAY, for and during his natural life. (ii) My Trustee, in its sole, absolute, and final discretion, if it deems that circumstances are ona and legitimate, and merit such expenditures and invasion, may invade and distribute portions of the principal of the Trust for emergency medical, surgical and hospital care for my said son, JAY. In making any such assessment and decision, my Trustee is to consider his overall circumstances, including his financial circumstances, the availability of alternative sources of fundings, possible and potential subsidies, aid programs and the like. In the event he qualifies or should qualify for such programs, subsidies, assistance or the like, my Trustee shall consider its charge and duty to act to augment or supplement the same and not to replace them. FOR ADDITIONAL CLARIFICATION: I intend such invasion to be limited to such emergencies as above specified. Additionally, my Trustee, in its sole, absolute, and final discretion may wnsider invasion for treatment of chronic and/or terminal diseases or conditions if it deems such invasion to be meritorious and to be medically helpful to my said son. It is not my intention to provide money for routine visits to the doctor's office or other similar relatively routine treatments. Because of the uncertainty of what the future holds and my intention of preserving a future income stream to my said son, I have placed the aforesaid sole, absolute, and final discretion in my said Trustee. (iii) Upon the death of my said son, JAY, I du•ect my said Trustee to continue to hold his share in Trust for the benefit of his daughter, my granddaughter, JESSICA JAYS PICKING, upon the following terms and conditions: (1) The income from said Trust Estate, as well as so much of the principal as is needed according to the discretion of the Trustee, shall be used and expended for the support and maintenance, including medical, surgical and hospital carq and college education, or other such formal education, such as any internship, apprenticeship, residence, clerkship, or the like of my said granddaughter, JESSICA JAYS PICKNG. The decision of my Trustee as to the completion of formal education by the above child shall be final. (2) The amount to be paid for the benefit of my said granddaughter shall be determined from time to time by her needs and the amounts and times of said payments shall be determined by such need. The said payments may be made by my said Trustee directly to my said granddaughter if she is, in the sole opinion of my Trustee, of such age and ability to handle properly the funds so paid to her, or may be made by my said Trustee directly to the person having the custody and care of said granddaughter, or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to my said granddaughter. (2a) In the event that my said granddaughter shall become wholly or partially incapacitated, disabled or the like, and should she qualify to receive or be receiving any public assistance or the like at the time of the inception or during the term of her Trust, my Trustee is to use the income and/or principal of her Trust only in a manner to supplement or augment such assistance or the like and not to replace or supplant it. Additionally, my Trustee is to consider all available scholarships or other educational subsidies that may be available or may be applied for in connection with educational expenses, it being my intention thereinto augment or supplement the same and not to replace them. (3) Upon my said granddaughter's attaining the age of thirty- five (35) years, I direct that the accumulated income and principal then remaining in my Trustee's hands, be distributed to her outright and absolutely. ~ ~~ ~ 1 L 4 (iv) In the event my said granddaughter predeceases the survivor of my spouse and me or dies during the term of this Trust, then to her issue, per stirges. In the event that she is not survived by issue, then to my then living grandchildren, per capita. In the event that I am not then survived by any grandchildren, then to my then living issue, per shrpes. (v) If no issue of my children survive the survivor of my said spouse and myself, the remaining undistributed principal and accumulated income shall be divided into two equal shares and one share shall be paid to my heirs who would be entitled thereto under the Intestate Laws of Pennsylvania in effect at the death of the survivor of myself and my spouse; and the other share shall be paid to my spouse's heirs who would be entitled thereto under the Intestate Laws of Pennsylvania in effect at the death of the survivor of myself and my spouse as if my spouse had then died Intestate. SIXTI3: Trustee may use principal from the trust under Item FOURTH hereof (Marital Deduction Trust) for the benefit of my spouse. With the foregoing exception my Trustee may use principal from the Trust under Item FIFTH hereof (Residue Trust) for the benefit of my spouse and issue as that Trustee deems necessary: (a) To meet the expense of any emergency accident, emergency illness or other emergency befalling any of them; (b) For maintenance, support and education (including college and graduate school); (c) To pay funeral expenses, including the cost of a grave marker and perpetual care of the grave. Any principal used for the benefit of my issue shall be charged as an advancement from his or her family's share of the Trust. Further, any invasion on behalf of any issue cannot exceed the amount that would be allocated to his or her family's share of such Trust Notwithstanding the foregoing, the power to consume, invade or appropriate property for the benefit of my spouse and issue shall be limited by ascertainable standazd relating to health, education, support or maintenance within the meaning of subparagraph (a) of Section 2fk11(b)(1) of the Internal Revenue Code of 1954 or any similar provision which may be in effect at the time of my death so that such power will not constitute a general power of appointment. 1 ' 5 SEVENTH: I appoint my Trustee as Guardian to hold for minors all property payable by law to a guardian appointed by my Will and use the same for the minor's maintenance and education, either directly or by payment to any person selected to disburse it, whose receipt shall be a complete acquittance therefore. All unexpended income and principal shall be paid to the minor at majority. For purposes of this Will, majority shall be constmed to be when the individual attains the age of twenty-one (21) years. RI .HTH: No provision of this Will is intended to exercise any power of appointment, including any power of appointment granted to me by my spouse's estate planning or other documents. ~l;j: All taxes, interest and penalties thereon payable by reason of my death with respect to property comprising my gross estate, whether or not passing under this Will, shall be paid from the principal of my residuary estate under Item FIFTH, provided however, that funds of my Trust created herein may be used to pay taxes, interest and penalties attributed to such trust assets. ~: No interest of any beneficiary under this Will or any Codicil hereto shall be subject to anticipation or voluntary or involuntary alienation, and the personal receipt of such beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless otherwise provided herein. F.i.F.VF'NTH: In addition to powers given them by law, my Executor and Trustee and their successors and any guardian acting hereunder shall have the following discretionary powers applicable to all real and personal property held by them, effective without court order and until actual distribution: (a) To retain all property received by them including the stock of any corporate fiduciary acting hereunder, provided such property remains productive; (b) To invest in all forms of property without restriction to investments authorized to fiduciaries, so long as such investments are productive; (c) To join in any incorporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments under agreements and pay assessments; and generally to exercise all rights of investors; (d) To compromise controversies; (e) To exchange or sell for cash, property or credit, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of the trusts hereunder, without liability on the purchasers or lessees to see to application of the consideration, and to give options for these purposes without obligation to repudiate them in favor of a higher offer; (f) With respect to my residuary trust under Item FIFTH hereof, to allocate items of receipt or disbursement between income and principal as they deem equitable regardless of the character given such items by law; (g) To apply income or principal to which any beneficiary is entitled directly for his or her maintenance and support should they deem such beneficiary incapable of receiving the same by reason of age, illness or any infirmity or incapacity, or to pay the same to such person as they select to disburse it, whose receipt shall be a complete acquittance therefore, without the intervention of any guardian; (h) To borrow money, including the right to borrow from any corporate fiduciary acting hereunder, and mortgage or pledge as security; (i) To hold. investments in the name of a nominee; (j) To distribute in cash or kind or partly in each at valuations fixed by them; (k) To assume continuance of the status of any beneficiary with reference to marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumption; (I) To elect to value my gross estate for Federal estate tax purposes as of the date of my death or as of the alternate valuation date as allowed for such purposes, and to claim as income tax deductions expenses that would otherwise qualify as estate tax deducfion and other elections allowable under law; (m) Except to the extent necessary in order that the Trust under Item FOURTH hereof qualify for the marital deduction allowable under the Internal Revenue Code, it shall not be necessary to segregate investments as belonging to a particular Trust or share therein and all interests may be held in undivided form in a single fund from which proportionate distributions are made based on current reappraisals; (n) To merge any similar Trust established by my spouse where the terms of the same are identical; 7 ~/ (o) To make income or principal distributions during the course of administration of my Estate or Trust created hereunder; (p) In the event that I am the beneficiary of a qualified terminal interest Trust and the same is taxable in my Estate, I direct that my Executor shall seek reimbursement from said Trust for all taxes due by my Estate because of the inclusion of such Trust in my Estate, said computation of taxes due to be computed by taking taxes owed by my Estate and such property included therein as compared to the taxes my Estate would owe in the event said property were not taxable in my Estate; and (q) To undertake any and all acts deemed necessary and proper by it for the proper and advantageous management of any Trust and the settlement of my Estate. TWELFTH: Any person, other than my spouse, who shall have died within thirty (30) days of my death, shall be deemed to have predeceased me. If my spouse and I die simultaneously, or under such circumstances that the order of our deaths cannot be established by proof, my spouse shall be deemed to have survived me. Any person (other than myself) who shall have died at the same time as any then recipient of income or in a common disaster with such beneficiary, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased. ~: I appoint my spouse, MARY G. PICKING, as Executrix of this my Last Will and Testament. In the event that my said spouse cannot act or continue to act as Executrix for any reason, I appoint my daughter, DIANE M. WATSON, as Executrix in her place. In the event my said daughter cannot act or continue to act as Executrix for any reason, I appoint my son, RAY L. PICKING, as Executor in her place. In the event my said son cannot act or continue to act as Executor for any reason, I appoint PNC BANK, NATIONAL ASSOCIATION, to actin his stead. No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. The situs of the Trusts created hereby shall be in Cumberland County, Pennsylvania. FOURTEENTH: I appoint PNC BANK, NATIONAL ASSOCIATION, to act as Trustee of the several Trusts established under the terms of this my Last Will and Testament. FIFTEENTH: My Corporate Fiduciary, if any, shall receive compensation for the performance of its functions hereunder in accordance with its Schedule of Fees in effect from time to time during the period over which its services are performed. Additionally, my ~~~~- Corporate Fiduciary acting hereunder, may resign its position hereunder, without the formal interposition or permission of any court, provided it: (a) lodges a writing of such resignation with the permanent records kept hereunder; and (b) such resignation is to be effective after thirty (30) days written notice to each adult income beneficiary hereunder; and (c) a successor Corporate Fiduciary has accepted an appointment to act hereunder to take effect immediately upon the said resignation's effectiveness. (d) Said successor Corporate Fiduciary shall be located in or remain licensed to conduct business within the Commonwealth of Pennsylvania and the situs of the Trust for official purposes shall be considered to remain in Cumberland County, Pennsylvania or such other County as may be the original silos for probate of this my Last Will. (e) Said successor Corporate Fiduciary shall be appointed by all then acting fiduciaries, including the Corporate Fiduciary which wishes to resign, even if such Corporate Fiduciary is then acting alone as the sole fiduciary. SIXTEENTH: I make it known hereby that during my lifetime my spouse and I made a loan to my said son, JAY, in the amount of NINE THOUSAND and No/100ths ($9,000.00) DOLLARS. In the event that at the time of my death there is any outstanding balance due on said loan, I direct my Executor to deduct two-thirds (Z3) of such amount from my said son's share of distribution from my Estate. The set-off amount to then be added in equal portions to the shares of my other two (2) said children. The burden of proof of any payment of this loan in whole or in part shall be wholly upon my said son, JAY. I direct that this action be taken by my Executor regardless of any statute of limitations periods that might typically apply to such loan had it been made at arm's length as a matter of business or commerce. IN WITNESS WHEREOF, I have hereunto set my hand and seal this _~ day of 2007, to this and the preceding eight (8) pages, and I have also ~_ emplaced my initi Is on each preceding page for better identification and greater security. G~~C~LCl.~6~ /~~~ SEAL) s~~1;~'~l ~~~~~~j MELVIN C. PICI G SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testator, MELVIN C. PICKING, 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. /~'LlG1.fl/¢ C. ~i.ct~C~ l0 Tax Parcel Number: 10-20-1838-002 Tax Parcel Number: 10-20-1838-0024 THIS INDENTURE MADE THE day of , in the year of our Lord two thousand and nine (2009). BETWEEN MARY G. PICKING, as Executrix of the Estate of MELVIN C. PICKNG, deceased, late of Hampden Township, Cumberland County, Pennsylvania, Grantor, and the same said MARY G. PICKING, an unremarried widow, in her own individual right, currently of Hampden Township, Cumberland County, Pennsylvania, Grantee. WHEREAS, the said Melvin C. Picking, was vested in his lifetime with title to the premises hereinafter described, in Hampden Township, County of Cumberland and Commonwealth of Pennsylvania; and WHEREAS, the said Melvin C. Picking, departed this earthly life, testate, on the 9s' day of December, 2008, and Letters Testamentary were duly issued to the said Mary G. Picking, by the Register of Wills of said Cumberland County, docketed to No. 21-09-0020; and WHEREAS, the lands herein-mentioned were not specifically devised: WHEREAS, in connection with overall estate planning considerations, by deed dated November 10, 1993, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "Q," Volume 36, Page 475, the aforesaid Melvin C. Picking and Mary G. Picking, his wife, granted and conveyed unto themselves, the same said Melvin C. Picking and Mary G. Picking, his wife, the total extent of the property now separately described as two (2) separate and distinct tracts more fully at large hereinbelow, each of the said Pickings to hold an undivided one-half (1/2) interest as a tenant in common and not as tenants by the entireties; and WHEREAS, as a result of the departure from this earthly life of the said Melvin C. Picking, his one-half (1/2) undivided interest aforesaid vested in his Estate under the control of the said, Mary G. Picking, the Executrix of his Estate and his surviving and unremarried widow, the other one-half (1/2) undivided interest being and remaining in her individual title and ownership; and WHEREAS, the Last Will and Testament of the said Melvin C. Picking, in Items Fourth and Fifth set out the establishment of a credit shelter or Residuary Trust for the lifetime benefit of the said Mary G. Picking, and further set forth remainder beneficiazies in the persons of their three children; and WHEREAS, in Item Fourteenth of said Last Will and Testament, PNC BANK, NATIONAL ASSOCIATION was named to act as Trustee of the several trusts established thereunder; and WHEREAS, it has been deemed prudent and wise to consolidate and amalgamate the aforesaid undivided interests into one unified whole, to be held in the individual and sole title of the said Mazy G. Picking; and WHEREAS, no transfer has been made from the said Executrix to the said Trustee of the above described real estate, and the said Executrix has full power in the premises to make this grant and conveyance. NOW, THEREFORE, THIS INDENTURE WITNESSETH, that the said MARY G. PICKING, Executrix, as aforesaid, for and in consideration of the sum of ONE HUNDRED SIXTY-FOUR THOUSAND SEVEN HUNDRED SEVENTY-SIX and 50/100ths ($164,776.50) DOLLARS, and other good and valuable considerations, to her in hand paid by the said Grantee, at and before the ensealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bazgalned, sold, aliened, released, and confirmed, and by these presents, by virtue of the power and authority in her vested by the Fiduciaries Act of the Commonwealth of Pennsylvania, does grant, bazgain, sell, alien, release, and confnm unto the said Grantee, and her heirs and assigns all that undivided one-half (1/2) interest as a tenant in common held by the said Estate: ALL THOSE TWO CERTAIN pieces of parcels of land situate in the Township of Hampden, County of Cumberland and State of Pennsylvania, more particulazly bounded and described as follows, to wit: TRACT NO. 1: BEGINNING at a point in the centerline of the public road commonly known as Salem Church Road (having athirty-three (33) ft. wide right-of--way), at the northeast corner of lands of Mary G. Picking, said lands having been designated as Lot No. 2 on that certain Preliminary / Final Plan of Subdivision for Melvin C. Picking and Mary G. Picking, husband and wife, dated July 1982, and granted approval by the Hampden Township Commissioners on November 3, 1982, as prepared by Dale E. Stipe, Registered Surveyor, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Plan Book 42, Page 114; thence along said Lot No. 2, the said lands of Mary G. Picking, North 87 degrees 55 minutes 29 seconds West, a distance of 175.05 feet to an iron pipe found at the northwest corner of said Lot No. 2; thence along the western boundary line of said Lot No. 2 and continuing along the western boundary line of lands of Gary L. Radabaugh, et ux, South O1 degrees 34 minutes 38 seconds West, a distance of 144.87 feet to a set steel rebaz at an intermediate corner of said lands of said Radabaugh; thence along the northern boundary line of said lands of said Radabaugh and continuing along the northern boundary of lands of Delno R. Horner, Jr., South 77 degrees 34 minutes 41 seconds West, a distance of 423.34 feet to a set steel rebaz at the northwestern corner of said lands of said Horner; thence along the western boundary line of said lands of said Horner, South O1 degree 04 minutes 39 seconds West, a distance of 99.22 feet to a found steel rebaz in a concrete monument at the northeast corner of lands of Bradley D. Fetrow; thence along the northern boundary line of said lands of said Fetrow, South 77 degrees 26 minutes 03 seconds West, a distance of 638.97 feet to a found iron pipe at the northwestern corner of said lands of said Fetrow and also being at the eastern boundary line of lands of Silver Spring Presbyterian Church; thence along then said eastern boundary line of said Church, North 18 degrees 37 minutes 34 seconds West, a distance of 295.22 feet to a found iron pipe at the northeastern corner of said Church lands and also being on the southern boundary line of lands of James C. Sweigazd, et ux; thence along the said southern boundary line of said Sweigazd lands the following courses and distances: North 71 degrees 50 minutes 52 seconds East, a distance of 202.38 feet to a twenty-eight (28) inch Walnut Tree; thence along the approximate northern edge of an old earthen lane, North 52 degrees 13 minutes 40 seconds East, a distance of 253.63 feet to a found iron pipe; thence North 28 degrees 40 minutes 44 seconds West, a distance of 38.96 feet to a found iron pipe; thence continuing along the same and along the southern boundazy line of lands of the United States Government, North 53 degrees 36 minutes 49 seconds East, a distance of 771.24 feet to a found concrete monument; thence continuing along said Government lands, South 81 degrees 22 minutes 19 seconds East, a distance of 177.86 feet to a set steel rebaz at the northwestern corner of lands of Michael Penyak, et zix; thence along the western boundary line of said lands of said Penyaks, South O1 degrees 29 minutes 52 seconds West, a distance of 133.17 feet to a set steel rebaz at the southwestern corner of said Penyak lands; thence along the southern boundary line of said Penyak lands, South 85 degrees 28 minutes OS seconds East, a distance of 154.49 feet to a point in the centerline of said Salem Church Road; thence through the centerline of said Road, South O1 degree 30 minutes O1 second West, a distance of 350.20 feet to a point in the said centerline of said Salem Church Road, said point also being at the northeast comer of lands of Mary G. Picking, said lands having been designated as Lot No. 2 on that certain Preliminary /Final Subdivision for Melvin C. Picking and Mary G. Picking, husband and wife, dated July 1982, and granted approval by the Hampden Township Commissioners on November 3, 1982, as prepared by Dale E. Stipe, Registered Surveyor, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Plan Book 42, Page 114, the aforesaid point and place of BEGINNING. (1.) The above description is from that certain Boundary Survey for Mary G. Picking, Hampden Township, Cumberland County, Pennsylvania, dated October 13, 2009, performed by C. W. Junkies Associates, Inc., bearing CWJ Project No. 200945. (2.) Said Tract was previously described as being Lot No. 3 on that certain aforesaid Preliminary /Final Subdivision recorded in the Recorder's Office aforesaid in Plan Book 42, Page 114. The total area of said Tract No.l is 14.658 Acres. (3.) BEING a part of Tract No. 1 which Melvin C. Picking and Mary G. Picking, his wife, by their deed dated November 10, 1993, and recorded in the Recorder's Office aforesaid in Deed Book "Q," Volume 36, Page 475, granted and conveyed unto the same said Melvin C. Picking and Mary G. Picking, his wife, each of them to hold an undivided one-half (1/2) interest as a tenant in common. The said Melvin C. Picking has departed this earthly life as of December 9, 2008. TRACT N0.2: BEGINNING at a point on the western dedicated right-of--way line of the public road commonly known as Salem Church Road (having a thirty three (33) ft. wide right of way), at the northeast comer of lands of Gary L. Radabaugh, et ux marked by a found iron pipe; thence along said lands of said Radabaughs, North 87 degrees 55 minutes 29 seconds West, a distance of 145.16 feet to a point on the eastern boundary line of lands of Mary G. Picking; thence along the said eastern boundary line of said Picking, North O1 degree 34 minutes 38 seconds East, a distance of 80.00 feet to a found iron pipe; thence continuing along the said lands of the said Picking South 87 degrees 55 minutes 29 seconds East, a distance of 145.05 feet to a found concrete monument on the western dedicated right-of--way line of the said public road commonly known as Salem Church Road; thence along the said western dedicated right-of--way line of the said Salem Church Road, South O1 degree 30 minutes O1 seconds West, a distance of 80.00 feet to a found iron pipe at the northeastern corner of lands of Radabaughs aforesaid, the point and place of BEGINNING. (1.) The above description is from that certain Boundary Survey for Mary G. Picking, Hampden Township Cumberland County, Pennsylvania, dated October 13, 2009, performed by C. W. Junkies Associates, Inc., bearing CWJ Project No. 200945. (2.) Said Tract was previously described as being Lot No. 2 on that certain aforesaid Preliminary /Final Subdivision recorded in the Recorder's office aforesaid in Plan Book 42, Page 114. T'he total area of said Tract No. 2 is 11,608 Square Feet. (3.) BEING a part of Tract No. 1 which Melvin C. Picking and Mary G. Picking, his wife, by their deed dated November 10, 1993, and recorded in the Recorder's Office aforesaid in Deed Book "Q," volume 36, page 475, granted and conveyed unto the same said Melvin C. Picking and Mary G. Picking, his wife, each of them to hold an undivided one-half (1/2) interest as a tenant in common. The said Melvin C. Picking has departed this earthly life as of December 9, 2008. TO HAVE AND TO HOLD the said messuage or tenement and tract of land, hereditaments and premises hereby granted and released, or mentioned and intended so to be, with the appurtenances, unto the said Grantee, her heirs and assigns, to and for the only proper use and behoof of the said Grantee, her heirs and assigns, forever. AND THE SAID GRANTOR, Executrix, as aforesaid, her successors and assigns does covenant, promise and agree to and with the said Grantee, her heirs and assigns, by these presents, that the Grantor has not done, committed any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged or encumbered in title, or otherwise howsoever. IN WITNESS WHEREOF, the said Executrix of the Estate of Melvin C. Picking, deceased, Grantor herein, has hereunto set her hand and seal the day and year first above written. Signed, Sealed and Delivered in the Presence of: (SEAL) MARY G. PICKING, Executrix of the Estate of MELVIN C. PICKING, Deceased COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) On this, the day of , A.D. 2010, before me a notary public, in and for the Commonwealth of Pennsylvania, personally appeared MARY G. PICKING, known to me (or satisfactorily proven) to be the person whose name is subscribed as Executrix of the Last Will and Testament of Melvin C. Picking, and acknowledged that she executed the same in such capacity. IN WITNESS WHEREOF, I hereunto set my hand an official seal. Notary Public My commission expires: (SEAL) CERTIFICATE OF RESIDENCE I do hereby certify that the precise and exact post office address of the within Grantee is: Attorney for Grantee REV-183 EX,(11.84) EALTY TRANSFER TAX R c STATEMENT OF VALUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES 1~LVVnYL1\.V uu~ vn~. Stele Tax Paid Baok Number Page Number Po Box zaosos 'See Reverse .for Instructions Date Recorded HARRISBURG PA 17728-06(13 Complete each section and file in duplicate with Recorder of Deeds when (1) the full value/consideration is not set forth in the deed, (2) when the deed is without consideration, or by gift, or (3) a tax. exemption is claimed. A Statement of Value is not required if the transfer is wholly exemptfrom tax based on: (1) family relationship or (2) public utility easement. If more space is needed, attach additional sheet(s). A CORRESPONDENT-All inquiries may be directed to the following .person: Name Telephone Number: CN.~iuES F': SH/EZ.DS ~ ~~r7~ 76(v-o~D9 Stre t Address C/ouser find City ~ { /Y1 e~~,r csd u ~ I St~~ I //~" Zip Code / 7n s~' B. TRANSFER DATA Date of Acce tance of Document Grantor(s~eeeer(s3-/Lf~,u t"si i e~.'It~ iX Grantee(r~essee(s} Street Address L / q7 ~ q~~Baj L.14/r.,~i ~°t~ Street Addr s L ,~J /~ .~ s~C/11 ~,/llI'~ vc v,Ca/ Chy n1eC!>cusrics~u State ~i~ Zip Code /7as'b City fL1e~~,~sd~ State P~f- Zip Code l1oS'D C. PROPERTY LOCATION Street Address l~3 oS4,/eev Churc~i ~Da.~ Cit nshi orough Q b/chs ' County CLt.MW~~ School/IDistrict Tex Parcel Nump r8_ po Z CI.~--r:.~7G'~d~ VQ!l~ /°Zelo ~d~38 '- bOZ//~ D. VALUATION DATA 1. Actual Cash Consideration 2. Other Consideration 3. Total Consideration ~li6 y' 7~6..SD + -o - = iG f< X76. ~° 4. County Assessed Value r Opp p 8dy ~ 5. Common Level Ratfo Factor (Q J ,¢ d.Q.~J 6. Fair Market Value ~ ~~~ /ap, FD ~/i/. ~f7s,1D X /. 2G .a o = av~ y52 ,20 E. EXEMPTION DATA Y~ s ~J• °~''S'r~ 1a. Amount of Exemption Claimed tb. Percentage of Interest Conveyed y~ r /p/~ 7q(.,/° -a-- a o pe /~~ 77L s~ 2. Check Appropriate Box Below for Exemption Claimed Will or intestate succession (Name of Decedent) (Estate File Number) ^ Transfer to Industrial Development Agency. ^ 'Transfer to a trust. (Attach complete copy of trust agreement identifying all beneficiaries.) ^ Transfer between principal and agent. (Attach complete copy of agency/straw party agreement.) ^ Transfers to the Commonwealth, the United States and Instrumentalities by gift, dedication, condemnation or in Jieu of condemnation. (If condemnation or in Jieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number ,Page Number ^ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrected or confirmed.) ^ Statutory corporate consolidation, merger or division: (Attach copy of articles.) ^ Other (Please explain exemption claimed; if other thari listed above.) ~iS /S A yarrlj~sc FJ/`~i` Signature of nes ndent` r R~~y~ uate 4~/G/~SiiJJ ~ yv~.. dpi FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. UnQIBr p@na1LIBS Or law, ~ peGlare mat ~ nave e~carmnnu uns a~aaemeny uw,uuu,y oa.~.~,n,I,wnrn~y n..v„uu pv.,, w..~, .v ..,~ ..aa. of my knowledge and belief, It is true, correct and complete.