Loading...
HomeMy WebLinkAbout10-28-10PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of John M. Coste110 Sr. File Number 21' -' 10 ~) O 7.5 also known as Deceased Social Security Numbier 187-14-4376 Lois Rae Costello Petitioner{sj, who is/are 18 years of age or older, appy(ies) for: (COMPLETE A' or B' BELOW.•) Q A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the EXBCUtrIX ' named in the last Will of the Decedent dated 08/07/2008 and codicil(s) dated i (State rekvsnf circumstances, e.g., renuncietan, deaM orsxecutor, etc.) Except as follows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of tihe~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 en r. c..a.; ..n.c..a.; ten a n ns e s Petitioner(s) after a proper search has !have ascertained that Decedent left no Will and was survived by the following spotjs~ (if any) and heirs: (If Adminisbabon, c.t.a. or d.b.n.c.t.a., enter date o/Will in Section A above and txmpleta list of heirs.) Name Relationship Residence ~' ~ ~ Q ~r _`> ~ n :~ } rt --t ~ ~ ' _~~ ~ tv l , ~ t7D ~ - J (COMPLETE IN ALL CASES:) Attach additional sheets if necessary, .D ~ ~_. -~ C~ Decedent was domiciled at death in Cumberland County, Pennsylvania with his /her last principal residence ~t tT 722 Oak Oval, Mechanicsburg, PA 17055 (List street address, towrVaty, township, county, state, ztp code) Decedent, then $9 years of age, died on 09/21/2010 at Messiah Village {Upper Allen Township) Cumbe~iland County PA Decedent at death owned property with estimated values as follows: (If domiciled in PA) (If not domiciled in PA) (If not domiciled in PA) Value of real estate in Pennsylvania All personal property Personal property in Pennsylvania Personal property in County situated as follows: None S ~ 500,000.00 S ~} $ 0.00 Wherefore Petitioner(s) reapeCtfuly request(s) the probate of the last Will and Codidl(s) presented witll this Petition and the grant of Letters in'th the undersigned: appropriate form to Signature Typed or printed name and resideh ~> a~~ Lois Rae Costello 722 tIMIM Oak V 0. Mechanicsburhg PA 17055 Fonn KW~(J! Rev. 10.132006 Copyright (c) 2008 form sonwere only TM Ladoter Group, Inc. Pegs 1 of 2 COMMONWEALTH OF PENNSYLVANIA couNTY OF Cumberland Oath of Personal Representative } SS 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 axording to law. Sworn to or affirmed adnd subscribed before me this Zg~' tlay of , ~1Q_ aa.4> / ~ k Lois Rae Costello Signature o/Personal Representative rea 0 -- c~ _ _ xt -~ Signature o/Personal Representative Fort a Register W ~ O ~ - - ~~~ ~- ~ cv ~ - P vi DD t ; , -, _, _- C7 C7 Q-] ..,., ~ File Number: 21 - 10 - ~~']S ~~ ~ _ _~= v Estate of John M. Costello Sr. Deceased rn ` ~ ~ C~ Social Security~Nu~m. b~>er: 187-14-4376 Date of Death: 09/21/2010 AND NOW, ~/~~GlS~.QUt~~ r9~ r 1 7orc7 , in consideration of the foregoing Petitiom, satisfactory proof having been presented before me, I`f IS DECREED that Letters Testamentary are hereby granted to LOi8 Ra@ Costello in the above estate and that the instrument(s) dated 08/07/2006 described in the Petition be admitted to probate and filed of record as the last Will (and Codicil(s)) of Decedent FEES Letters ............................................ $ 410.00 Short Certificate(s)........~U.J...... $ 16.00 Renunciation(s) ............................. $ Will $ 15.00 JCS $ 23.50 Automation $ 5.00 $ $ $ $ $ $ TOTAL ....:............................... $ 469.50 Attu Supreme Court I.D. No.: 21542 _ Ball, Murren ~ Conner Address: 2303 Market Street Camp Hill, PA 17011 Telephone: 717/232-8731 Form RW-02 Rev rare-zoos Copyrpht (c) 2006 form software only The Ladvier Group, ir,c. case z a z Attorney Name: Richard E Connell Este. 105.805 REV (017071 ,~/'l~ ` 1Q~5 LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $6.00 ~ 16804640 Certification Number This is to certify that the information here given is correctly copied from an original Certificate of Death duly filed with m~ as Local Registrar. The original certificate will bie' forwarded to the State Vital Records Office for permanent filing. s~P 4110 Local Registrar Date Issued ~' ~~ ['7 r- rn ~~~ ~~rT J rv c~ c`~ t'~ CAD .F- m _, ~? f~ , G~ ' __~-, r j 7i c ~~ ~:3 _-, a~`Tn ~_n O ~, Ey ~(~ COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VRAL RECORDS CERTIFICATE OF DEATH ( NK (SN IML9YCl10M'9191d 91x91111~s M N91(INI99N1~ STATE FILE NUMBER (. 9rr dnera.+{Fr,L e+N~e. rL weer t sr 1 suer erw~i wee« ~. aa. I M«~n, dry. r.v) .Jahn: M. Costello SR. ale 187 -'I 4 - 4376 a t' 1 2010 a Age t(ea Be~l1 Ilre 1 UMe 1 e. a BeM 7. rd rw a a. rrr a owu or) e.ee °i" ~" r"` July 7,1921 SummerhillFPA 89 ~~/ ~~ Means Y~ ~~ ~~. ap. CdudP d OMM Ie.CNy, 13aro. Tfq. d Deets ld:Feallylbne Ndd YrMud9n, OM Mhel entl ereabai 9. wr OeaabMd Ke9ade plpn7 No ^ •Yey 10. Rate: Amedcr bdir. Bach. WMI: ek. Cumberland Upper Allen ME.gV/ ~}~~ lip P ~..b.t White 11.OewM'e Wet ~ d ecoAi dee errll 21e. Qe nel ~ (2. Wr OeaeNa ewr b 9r 11. Deoedld'f EdueYon RPeeN9 ~ ae+owedl te. MerIW Blrr: Menled, Never Merir, Is.;BurvlMnq 8paur (n wNe, glw mrden nenel Dwamdlsyedyl wm^ea ? dF Nerawa~e NmaeurerllduwrCq , u.s.AMe orae Ebneederyt8ecanderyl0.1Y1 CaYpeUr«s.l j,pi$ R. res anufacturin Lj~+r ^-~ 17 m J ones 19.Bea.aare Me9iq Addbr tseeeL er,1 bwel eWe, m oars Deo9aeM'e Dr Deneenl Abe 17c. Yee, Deadrt LNtlH2it~ , AsW Rerdeae 17e. Ber ~ ^n1„len Twp. + 722 Oak Oval , T°"W'~? ,7d.^ ~aredddre ,m caedr Cumberland Mechanicsbur PA 17055 . afrl8aa 1! FrlMltbee BaeL Mdda beL ed60 19. MoMere Nrr (FNr, ndddle, neddb eunemel chard 1 20. Y+aareN Mree f,y,,. /Ptiet 2a. ldanrnlt wrq Aader faeeL ay/bwr..rle,:b aatle) Lois R. Costello 722 Oak Oval Mechanicsbur P~' 17055 21a Ir11bd d OYprlian ~Crnr9an ^ Danrlai 210. Deee d OYNeeBen pkdA, dM, yr/1 2fe. PIw a DYparbn QMu d ewneWY. arenw2 a a9w pYr1 21d. (CN'/ I b•n. fw. sip mr R.~du«~sld. ed p B r ^ Sept.24, 2010 Hollinger Crematory t. ' Holly Springs ^ a ~^~ fm. UoMw IAerw 22e. Neee end Mrrw d Ftly ~ (Fu rr 9 N~y n - W i~^+^~' ` ` 01124$L Musselman FH&CS Inc. 324 Hummel Ave.L mayne,PA CanpebN«ee 21eeerd, •e neneeM+a. zr Ta w eea d , drw o~.od r 9. rn.. awrd Nr•e r.re. Iebw~n+nd rW 2ae. u~«w ~ ~, 2x. ab sy~.a lMOnm. dn. vrn pMNdr(YtaleelltileuYneddeellb or9yewdeww flee 2~eeMb ~, ~~ 2e. Tyre a Deep 2 P 25.Oeb Pbremad Deed Imo, dey, Ywl 1`P ° ~ Ze. wr Cw RdemO b Mead Eeeminw / ^Yr ^"° ~ bra (bran OMa 9ien Cerurn «Daeebn? elq paeeerr deeR 2 ~ ~ e.s C Z ( 2U l .. CAUBE OF DdATM(BM NraledN011e oar axeelPlee) r AppodnWe Yw~d: 0CN0'f enW MrmYW ewreudrrrNeeemel l d e M abOM lb N d d1 /Md l PYI d: 6Ner anwr ~ In Nn udery6 ran NrinP L~ pN nal nnAn 20. Dr ToDacoVr Cdeelar b 0ee91? ~ we ^PIOGWY , 4 i W re! /a re e M d n- Nee 27, Pel Y. Eear FeF~>rJltl9'dYrw.YpYS.«mep ced/1Meq'err.aeaMnNrdBeNoneMiaNelnrYiDbeBOIOYM.W«ManrrrNmdKhlne. ~ , p q 9 ^NO ^Unonwn oaNim EweellMq dee9el ~« . Q/,t~~ICSf(I,G j~jYf-~,jlly~, diaJ{vl,~~ ; /Q.tect~a/4Guerl nl-. 29.a a r ~ . . Due b1« r e aewprs dU r +~ ~ ~~'i e+Pr(7rr w.+: CJ PeepWMnemeadMn 0 Due to («reaoneQena M~ ~ ~ ~VM~BWriNgEa ff ^ ~ m.6u pegwe wrw~adM ~~ee ~ a' j ~~ ~~~~~~ ~~~ ~~ (_.lLI77e11/IA Merl dee9d r a D ^ Ile pe9nm(lee PeOnee M dMs b 1 Yee w b (« r • aeeepenoe l: . ~ ~~ ~ rJI I 1 ~4~f ~L r M«e deetll d. e r ^ Uiugr+^NprepwAvMl(n depaym 30a 19et r Adl9ry 100. WgAVlopry Fid'p 11. a Orb Ile. DW d a9eF lM^en. deX lee) 1A. Deeaae IbuldrY Daum I 12e. PMora kduy: Nar Faon~ 91reNt. Fecbiy. OBr BulBiq NC. 1~0edh1 Palaeed? AveYhle PAa b Caryd~bn aCeue dDee9t1 nf~ ^ W . , ~ ^ ,~ _ / a'No ~ ^ d ^ p~9~wNeyen 3¢d.lir d lyry 3M. M~xy r wade? 121. N TnerpaWir Myrl' ($~'Y) ffiW laedm d HeY (9ler. / bw', Wbl ^ ~ [ ^ 8uki0e ^ Car ral r DMemiMnd ^ Yr ^ No ^ OA(w I OpwMOr ^ Puerpr ^PedeWn r 09er- 37aCenNrr(deeieadraW .8gelr end TBedCenMU • D««,s2M 9MMcbe (R7~ aAl1(egaar d deco eUen order pryYdn Ne Dbermced OerhandampMbd Nrn 211 T•Nee Mrd q'YrWyr AeN eMlerM-duebMrreer(el end erewreblN ........... ..,.....__.. _...__..... , aM A edltbleebdp,dedMametl~b panurlnN ~ ~arwte ~~ eennerrerbd ............... • ^ ~ Slpred BNam, dry. Yr0 ~ 3 ~ /U • Meliar 9eeelYr2Cebrer ^ ~ ~ ~ ' ~ On 9blrb aeeeeirer errtl«MrMlMtleabmy •N•bM1 dera eawledalr Maradale, end pler,enddrblr arelq endewnarerbd_ l1.Nene AdbwaPerer N'K.I 0~l'19~ l f IPna ar oblla M~ ' ~ f ~ ~~ ~ ~ I , ~ FNId t dry. rr0 ' e ~~ ~ Aer ve SS' D D ~ / GS lf1.~ f~ i c ti - _ - ^- _ ~ _" Perna No. V ~~ 7 ..l /.J I, JOHN M. COSTELLO, of Summerhill Borough, Cambria County, Perin~ylvania, being of sound mind, memory and understanding, do hereby make, publish and declare't1~e following to be my Last Will and Testament, hereby revoking any Wills by me at any time heretofore made: FIRST: I order and direct my hereinafter named Executrix to pay all of my just debts, which are legally collectible, and funeral expenses as soon as may be after my decease. SECOND: I give and bequeath my passenger automobiles, household furniture and furnishings and personal effects and other tangible personalty of like nature (not itp~luding cash or securities), together with any insurance thereon, to my wife, LOIS RAE COSTEL~.10. ~f my wife predeceases me, I give and bequeath to my children who survive me so much of Imy passenger automobiles, household furniture and furnishings and personal effects and other tangible personalty of lika nature (not including cash or securities), together with any insurance thereon, as they may select, said items to be distributed among them as they shall mutually agree, making such distribution in as nearly equal shares as possible. At the time of the execution of this my Last Will and Testament, I have four children, JOHN M. COSTELLO, JR., SUSAN I. LORDITCH, MARGARET A. PLANK and AMY L. SUHR. In the event my children who survive me are unable to agree on the distribution of any particular item of personal property referred to above, my ExeGu~ors shall sell such item on sealed bids at private sale among my said surviving children to the highle$t bidder with the proceeds to become part of my residuary estate to be distributed as hereinafter provided. If rmy Executors desire to bid, then bids shall be submitted to and opened by a third party Selected by my Executors. At a child's election, payment for items thus purchased may be made by deduction of the purchase price from the amount, if any, which would otherwise be payable to s~u~h child from my estate. I encourage my children to agree amicably on distribution so that the! "sealed bid" procedure will not be necessary. d~ ~ oo a~ ~a~ewra ~~no: s,r~~a~o ~G ~~31~ g~ :s ~~ gz ~~o o~~z ,, ,.~ , , J ^.,a,, ,~ ~n.,,~ ~ f W .~.~ s c The remaining items of said tangible personal property not sq selected or not so sold as herein provided in the event of dispute shall be added to and becorhe a part of my residuary estate to be disposed of as hereinafter provided. THIRD: If my wife, LOIS RAE COSTELLO, survives me, it is my desire either to eliminate or to reduce to the lowest amount all federal estate tax payable on account of my death, without needlessly increasing the size of my wife's taxable estate. Therefore, for purposes of taking advantage of the reduction in the amount of federal estate tax payable on my esta~e,by permitting my estate to make full use of the unified credit against federal estate and gift tapes, and by the allowance of the marital deduction to the extent provided for herein: (A) I give, devise and bequeath to my wife, LOIS RAE COSTELLO, all the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and wheneScever situate, less that portion of my said residuary estate needed to increase my taxable estate to the largest amount required in order for my estate to make full use of the unified credit again~t',federal estate and gift taxes and any other allowable credits and deductions, which latter portion bf my residuary estate shall be known as the "IJTC Trust". The UTC Trust shall consist of that a~nbumt in assets in order to provide my estate with the maximum unified credit against federal estatb'and gift taxes and any other allowable credits and deductions available to my estate under the law'at the time of my death, i.e., the largest amount required in order for my estate to make full use mf the unified credit against federal estate and gift taxes and of any other allowable credits amd deductions; however, credits and deductions shall be used only to the extent that their use will nod increase death taxes on my estate. If there are in my estate any assets or proceeds of any assets, or fractional shares of any assets which will not qualify for the marital deduction bequest and dev~sle to my wife, I direct that such non-qualifying assets or proceeds of any assets or fractional shams,of any assets not be included in the bequest and devise to my wife and that my Executrix select sulc~ other assets from my estate for inclusion in the bequest and devise to my wife as do qualify ~qr the marital deduction; any such assets so selected to be distributed or allocated to my wife shalt be valued at their respective fair market values at the date or dates of their distribution to my wife;' alpd in making the aforesaid distribution or allocation, the final determinations in the federal estate t~uC, proceedings shall control; said devise and bequest to my wife, however, shall be reduced to th~ extent that it cannot be created with such qualifying assets. t ~ ~' (B) I give, devise and bequeath INTRUST to my Trustees hereinafter named that amount of my residuary estate referred to above identified as the UTC Trust, which shall'' consist of the amount needed to increase my taxable estate to the largest amount required in order fbr my estate to make use of the unified credit against federal estate and gift taxes, and any other a~lbwable credits and deductions. My Trustees shall manage, invest and reinvest said UTC Trust and 3ha11 distribute the income and principal of the UTC Trust as follows: (1) During the lifetime of my said wife, LOIS RAE COSTELLCI, the Trustees shall pay the income quarterly to her or for her benefit or more frequently if she so rejquests. (2) In addition to said income, the Trustees shall expend such amounts from principal of the UTC Trust as the Trustees, in their sole discretion, deem necessary for the health, maintenance and support of my wife, LOIS RAE COSTELLO. In the exercise of disaretion relative to the distribution of the principal of the UTC Trust to or for the benefit of my wife,:.. it is my desire, but in no way my direction, that consideration be given to prior utilization of the assets which my wife may have in her own name. (3) Upon the death of my said wife, ' (a) One-half (1/2) of the trust estate as then constituted [except as provided in paragraph Third (B)(3)(c) below) shall be distributed to my children, JOHN M. COSTELLO, JR., SUSAN I. LORDITCH, MARGARET A. PLANK and AMY L. SUHR, in equal shares, share and share alike. If any child of mine should die before distribution of his or her share of the trust estate as herein provided, such deceased child's share shall be distriibt~ted to his or her issue then living, per stirpes, or, if he or she has no issue then living, his or her sure shall be distributed to my other children, both those then living and those then deceased with issue then living, which issue shall receive, per stirpes, the share of any such deceased child. Any distribution hereunder shall be subject to the provisions relating to the age of each benefici~ restricting distribution hereinafter set forth. L ~ ~ ~ ~ 1 . (b) One-half (1/2) of the trust estate as then constituted [except as provided in pazagraph Third (B)(3)(c) below] shall be retained INTRUST by my Trustees allocated in four equal shares, with one such share so held in trust for the benefit of the childiren of my son, John M. Costello, Jr., one such share so held in trust for the benefit of the children p~ my daughter, Susan I. Lorditch, one such share so held in trust for the benefit of the children ofd my daughter, Margaret A. Plank, and one such share so held in trust for the benefit of the clhildren of my daughter, Amy L. Suhr. The Trustees shall hold said shares in separate funds for tlhe~ benefit of the beneficiaries aforesaid with the income to be distributed quarterly to each such beneficiary with one-half (1/2) of each such fund to be distributed to each beneficiary upon stidh beneficiary attaining the age of twenty-five (25) years and the balance of such fund, i.e., the remaining one-half (1/2) of each such fund, to be distributed to each such beneficiary at the age of tHi~ty (30) years, thereby terminating said fund. During the period of the trust for each such beneficiary, the Trustees shall pay to the person having custody of such beneficiary, or to such beneficiary d~rlectly, without liability on the part of the Trustees to see to the application thereof, or may expend d~rlectly so much of the principal as the Trustees deem advisable for the maintenance, education and ~~pport of such beneficiary. If any one of the beneficiaries should die before distribution of his or Ipdr share of the trust as herein provided, the shaze of such deceased grandchild of mine shall be distrlbuted to his or her issue then living, per stirpes, or, if he or she has no issue then living, his or hey Share shall be distributed to his or her siblings, both those then living and those then deceased ~r~th issue then living, which issue shall receive, per stirpes, the share of any such deceased grandchilid (c) The one-half (1/2) share to be distributed pursuant to pazagraph Third (B)(3)(b) above shall not exceed the amount (currently one million dollars} of'the applicable generation skipping transfer tax exemption provided for under applicable federal tax lalw at the time of distribution, and if said one-half (112) share exceeds such amount, the excess shall be allocated to and distributed under paragraph Third (B)(3)(a). It is the intent and purpose of thisjp~ovision that there be no federal generation skipping transfer tax payable by reason of the dispos~t~ons made in this Will. (C) Neither the principal nor the income of any trusts created hereunder~,ojr any part or share thereof shall be liable in any manner to the control or answerable for the debts,~'~, contracts or a ~ . . other obligations of any of the beneficiaries hereunder, or liable to any charge, encumbrance, assignment, conveyance or anticipation by any of them. (D) Upon the death of any income beneficiary, any income accrued or received by the Trustees subsequent to the last income payment date shall be paid to the person br persons for whose benefit the principal producing such income is continued IN TRUST or do whom such principal is distributed under the terms hereof. (E) Corporate distributions received in shares of the distributing corpb~fation shall be allocated to principal, regardless of the number of shares and however described o~ designated by the distributing corporation. (F) In the administration of any trusts herein created, my Trustees shall h~v~e, in addition to and not in limitation of any authority given to them by law and without the necessit~+ of obtaining the consent of any court, the following powers: To accept distribution of my estate and to retain investments and property wmi~h are apart of my estate; to invest and reinvest the principal of the trust estate in a~ kind of property, real or personal, or part interest therein, without being restr~c ed to investments which are legal for trust funds; to give options for sales, lea$ s and exchanges; to borrow money; to sell, pledge, exchange or mortgage any '',r al or personal property; to compromise claims; to lease real or personal prop y for terms exceeding five years; to join in or oppose the merger, consoli tion, reorganization or readjustment of the financial structure of any firm or corpp~ation in which the trust estate may have an interest; to carry securities in the narht of a nominee; to carry on any business owned or controlled by me at the time cif my death and distributed to my Trustees herein for whatever period of time n~}~ said Trustees shall think proper, and my Trustees shall have the power to do any ~atid all things they deem necessary or appropriate, including the power to incorpor~~e the business, the power to borrow and to pledge assets contained in my trust eft to as security for such borrowing and the power to close out, liquidate or sell the b~s'ness at such time and upon such terms as to my said Trustees shall seem best;'a d to distribute the trust estate in cash or in kind. (G) No person or corporation dealing with my Trustees shall be required td inquire into the necessity or propriety of any proposed action or to see to the application of any mpney paid to my said Trustees. (H) The provisions of subparagraphs (A), (C) and (D) of paragraph Fifth shall also apply to the trusts created under this paragraph Third. FOURTH: In the event my wife, LOIS RAE COSTELLO, predeceases rY~ei, I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and wheresoever situate, as follows: (A) One-half (1/2) share of my residuary estate [except as provit in paragraph Fourth (C) below] to my children, JOHN M. COSTELLO, 3R., SUSAN I, 'iI,ORDITCH, MARGARET A. PLANK and AMY L. SUHR, in equal shares, share and share ali~kd. If any child of mine shall predecease me, such deceased child's share shall be distributed to his ar der issue then living, per stirpes, or, if he or she has no issue then living, his or her shaze shall be distributed to my other children, both those then living and those then deceased with issue then livi»~, which issue shall receive, per stiipes, the share of any such deceased child. Any distribution hereunder shall be subject to the provisions relating to the age of each beneficiary restricting distribution thereinafter set forth. (B) One-half (1/2) share of my residuary estate [except as provided in pazagraph Fourth (C) below] to be held IN TRUST by my Trustees allocated in four equal shares, ~pvith one such share so held in trust for the benefit of the children of my son, John M. Costello, Jr., otie such shaze so held in trust for the benefit of the children of my daughter, Susan I. Lorditch, one 5ucn share so held in trust for the benefit of the children of my daughter, Mazgaret A. Plank, and prne such share so held in trust for the benefit of the children of my daughter, Amy L. Suhr. The'Trustees shall hold said shares in separate funds for the benefit of the beneficiaries aforesaid with tie income to be distributed quarterly to each such beneficiary with one-half (1/2) of each suc~ fund to be distributed to each beneficiary upon such beneficiazy attaining the age of twenty-five (~5) years and the balance of such fund, i.e., the remaining one-half (1/2) of each such fund to be'aistributed to each such beneficiary at the age of thirty (30) years, thereby terminating said fund.', During the period of the trust for each such beneficiary, the Trustees shall pay to the person having custody of such beneficiary, or to such beneficiary directly, without liability on the part of the Tnis~ees to see to the application thereof, or may expend directly so much of the principal as the Trustees deem advisable for the maintenance, education and support of such beneficiary. If any one of the beneficiaries should die before distribution of his or her share of the trust as herciti provided, the share of such deceased grandchild of mine shall be distributed to his or her issue' ten living, per stirpes, or, if he or she has no issue then living, his or her share shall be distributted to his or her siblings, both those then living and those then deceased with issue then living, w!h~ch issue shall receive, per stirpes, the share of any such deceased grandchild. (C) The one-half (1/2) share to be distributed pursuant to pars ' ph Fourth (B) above shall not exceed the amount (currently one million dollars) of the applic~ le generation skipping transfer tax exemption provided for under applicable federal tax law at', the time of my death, and if said one-half (1/2) share exceeds such amount, the excess shall be i~l~ocated to and distributed under paragraph Fourth (A) hereof. It is the intent and purpose of this provision that there be no federal generation skipping transfer tax payable by reason of the dispas~tions made in this Will. (D) The provisions of subparagraphs (C), (D), (E), (F) and (C~) lof paragraph Third, and the provisions of subparagraphs (A), (C) and (D} of paragraph Fifth shalll also apply to the trust created for any beneficiary in this paragraph Fourth (B). FIFTH: If any beneficiary hereunder has not attained the age of tvi~~nty-five (25) years, I direct that the full share of my estate to which said beneficiary shall be emt~tled shall be distributed to my Trustees hereinafter named INTRUST for such beneficiary until the $Sth birthday of such beneficiary, at which time said separate trust shall terminate and the principal shall be transferred and delivered to him or to her, free of trust; provided, however, th~~ if a trust is maintained for said beneficiary under any other paragraph hereof, the share of any stzc}~ beneficiary shall be added to the trust maintained under such other paragraphs hereof and shall b~ administered as such. During the period of the trust, the Trustees shall pay to the person having crl$tody of such beneficiary, or to such beneficiary directly, without liability on the part of the Trustee to see to the application thereof, or may expend directly, so much of the income and principal als the Trustees deem advisable for the maintenance, education and support of said beneficiary, and~~ s~all add any excess income to principal and invest it as such. The administration and distributicbn~ of any trust created hereunder shall be in accordance with the terms hereof and subject to the following: (A) The existence of any trust herein created shall not relieve the natural guardian or the person or institution maintaining the beneficiary thereof, if any exists, of their primly obligation to educate, maintain and support such beneficiary, and such beneficiary's trust shall epc~iend funds for such purposes if in the sole discretion of the Trustees the natural guardian or the person or institution maintaining such beneficiary has insufficient funds to provide the sarme, and, in such case, the trust hereunder shall be used only to supplement and assist in providing satn~e. (B) If any beneficiary hereunder predeceases the termination and distri~b~tion of his or her trust maintained under this paragraph Fifth, his or her said trust shall be distribnt~d, per stirpes, to his or her issue then living, or, if said beneficiary has no issue then living, his or her trust shall be distributed in equal shares to his or her siblings whose parent is a descendant of tnine, either by blood or adoption, or, if said beneficiary has no issue and no such siblings then living, his or her trust shall be distributed in equal shares to my other children, both those then living', ajnd those then deceased with issue then living, which issue shall receive, per stirpes, the share of any $uch deceased child, to be added to their respective trusts hereunder, if any, or distributed to those who have attained the age of twenty-five (25) years. Upon the death of any such beneficiaryj, any income accrued or received by the Trustees subsequent to the last income payment date shah ~e paid to the person or persons for whose benefit the principal producing such income is continue IN TRUST or to whom such principal is distributed under the terms hereof. (C) If any person is entitled to a distribution hereunder and at the time of such distribution such person has been adjudicated an incapacitated person under thle laws of the Commonwealth of Pennsylvania or an incompetent or incapacitated person under th~ laws of any other jurisdiction, or, if in the opinion of the Trustees such person is incapacitatedd within the meaning of that term as defined in Section 5501 of the Pennsylvania Probate, ',Estates and Fiduciaries Code at the time such person would be entitled to distribution hereunder, then the Trustees may retain such sum IN TRUST during the entire period that such incapacity cpntinues and during such time may pay to the person having custody of such incapacitated person hr the person or institution maintaining such incapacitated person or to such incapacitated person ditectly, without liability on the part of the Trustees to see to the application thereof, or may expend dir~tly, so much of the income and principal as the Trustees deem advisable for the welfare, comdf~rt, support, recreation and education of said incapacitated person or, if in the judgment of the Trustees the incapacitated person would have used such funds for such purpose, for the care, maintenance and education of such person's dependents. Any excess income not distributed or e~p~nded shall be added to principal and invested as such. (D) Notwithstanding anything to the contrary in any other provision of !this Will or any trust herein created, each disposition I have made in this Will or any trust must vest in interest although not necessarily in possession within twenty-one (21) years plus any periokl of gestation involved after the death of the last to survive of my children and their issue living oh ~he date of my death. it is the intent and purpose of this clause that all dispositions shall vest withpr~ the period of the rule against perpetuities as defined and interpreted by the statutes and courts of the Commonwealth of Pennsylvania, and that no interest created by or devised under Chas Will or any trust shall be construed in such a manner that it will be invalid under that rule. (E) The provisions of subparagraphs (C), (D), (E), (F) and (G) of paragraph Third shall also apply to the separate trust created for any beneficiary provided aforesaid in this pi~ragraph. SIXTH: I hereby appoint my wife, LOIS RAE COSTELLO, Executrix of this my Last Will and Testament. In the event my wife predeceases me or fails to qualify or ;eases to act as such Executrix, I hereby appoint two of my children, JOHN M. COSTELLO, JR.~, iind AMY L. SUHR, or the survivor, Executors in her place. If both JOHN M. COSTELLO, JR., and AMY L. SUHR predecease me or fail to qualify or cease to act as such Executors, I herelh~ appoint my other two children, SUSAN I. LORDITCH and MARGARET A. PLANK, or tie survivor, Executors in their place. I hereby further direct that no fiduciary hereunder shall be required to post bond or surety in any jurisdiction in which such fiduciary shall be required to act. In addition to the powers vested in my Executrix by law'or by other provisions of my Will, my Executrix, in the settlement of my estate, shall have full power in her discretion to do all things necessary, including the power to sell at public or private sale, and without order of court, any real property and any and all personal property (SUBJECT to tha provisions of paragraph Second hereinabove set forth) belonging to my estate; to compound, codpromise or otherwise to settle any and all claims, charges, debts and demands whatsoever against dr in favor of my estate as fully as I could do if living; to carry on any business owned or controlled by me at the time of my death and to do any and all things necessary or appropriate, including the power to incorporate the business, the power to borrow and to pledge assets of my estate, amid the power to close out, liquidate and sell the business. Without in any way restricting these pouvers, I hereby direct that my Executrix shall have the right to take over and retain unconverted each end every item of real or personal property of which I may die possessed, without liability for depreciation in the value thereof, and to distribute the same to the beneficiaries hereunder in kind, or partly in kind and partly in cash or entirely in cash as in her judgment she may deem best. If any real a fate is sold, it may be sold for such price or prices, and upon such terms and conditions as my' xecutrix may deem best, and it shall be conveyed to the purchaser thereof, free of liability on t~e part of the purchaser to see to the application of the purchase money. In the settlement of rpy estate, my Executrix is also authorized to borrow funds for administrative, tax or other purpo$ds, at such rate or rates of interest as she may determine and is authorized to execute any notes or mioartgages and to put up any assets of my estate as collateral for any such loan. SEVENTH: I hereby appoint two of my children, JOHN M. COSTEL$.O, JR., and AMY L. SUHR, or the survivor, Trustees of any trusts herein created. If both JOHN M. COSTELLO, JR., and AMY L. SUHR predecease me or fail to qualify to cease to aet ~,as Trustees, I hereby appoint my other two children, SUSAN I. LORDITCH and MARGARET ~. PLANK, or the survivor, Trustees in their place. I hereby further direct that said parties shall bd, permitted to serve as Trustees without the necessity of providing bond or surety in any jurisdiictiion in which such Trustees shall be required to act. EIGHTH: (A) Upon my death, or at such other time or times thereafter as may be provided, my Trustees hereinabove named shall collect the total amount of proceeds ~rom any life insurance, pension plan, annuities, mutual funds, stock funds, bond funds or ether source whatsoever wherein I have designated the Trustees as a beneficiary, all of which ~iroceeds my Trustees shall add to the assets received by my Trustees from my Executrix to be held, 'administered and/or distributed as hereinabove set forth. (B) The payment to my Trustees by any payor of the proceeds of a~y policy of insurance, pension plan, annuities, mutual funds, stock funds, bond funds or ether source whatsoever wherein I have designated the Trustees as a beneficiary shall be a full discharge of said payor therefor and the payor shall in no manner be responsible for the proper discharge of the trust or any part thereof. (C) My Trustees shall be responsible for the aforesaid proceeds only ~, if and when paid to my Trustees, and my Trustees shall not be liable to anyone if, for any reasbrt, the policies, pension plan, annuities, mutual funds, stock funds, bond funds, etc., or any of therh~ shall lapse or otherwise be uncollectible. Except at their own option, my Trustees shall not enter fnllto or maintain any litigation to enforce payment of the policies, pension plan, annuities, mutual fuhdS, stock funds, bond funds, etc., or any of them, until my Trustees shall have been indemnified to t~$ir satisfaction against all expenses and liabilities to which they may, in their judgment, be subj$c~t by any such action on their part; but my Trustees may utilize the proceeds from any other payor to meet expenses incurred in connection with enforcing any other such payment. (D) My Trustees are authorized to purchase with the proceeds receiveld~ by them any securities or other property, real or personal, belonging to my estate, as an investment for the trust estates aforesaid, and to hold the same for such period of time as my Trustees d~~m advisable, without liability for any depreciation in the value thereof; or, in their discretion, td~ make loans, secured or unsecured, to my estate without liability for the nonpayment thereof; as, dell as to pay from said proceeds, if my Executrix is unable to comply with the direction to pay such taxes from my residuary estate, any federal estate, state inheritance or estate and succession taGxes imposed upon or with respect to my estate passing under my Will or otherwise, at such time dr times as my Trustees may deem advisable, and no such tax so paid shall be collected from ar'paid by any beneficiary or under any Will by way of apportionment or proration. NINTH: I direct my Executrix to pay out of the principal of my residutajry estate, all estate, inheritance and succession taxes, both state and federal, imposed upon or with' aspect to my estate or any property in which I may have an interest, including those attributable tp property not forming part of my testamentary estate, at such times and in such amounts as my Exle~utrix, in her sole discretion, shall determine, and no part thereof shall be prorated or apportio~-ed among or charged against the respective interests of any of the beneficiaries. TENTH: All questions pertaining to the validity and construction of'this Will and to the administration of any trust herein created shall be determined in accordance with the laws of the Commonwealth of Pennsylvania. ELEVENTH: Whenever used in this Will, the singular shall include the pllttral, the plural the singular, and the use of any gender shall be applicable to all genders. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of A.D., 2006. Signed, sealed, published and declared by the above named JOHN M. C ~TELLO, as and for his Last Will and Testament, in the presence of us, who, at his request and his presence and in the presence of each other, have hereunto subscribed our names as witnesses ~reto. 12 i q, ~ ~ ~ .~ COMMONWEALTH OF PENNSYLVANIA . COUNTY OF SOMERSET I, JOHN M. COSTELLO, Testator, whose name is signed to the a instrument, having been duly qualified according to law, do hereby acknowle~ executed the instrument as my Last Will; that I signed it w3J]~ingly; and that I and voluntary act for the purposes therein expressed. /,/ ~ ss. Sworn or affirmed to, s bed to and COSTELLO, the Testator, this _ day of I Notarial Seal Carleen J. Twombly, Notary Public - Somerset Boro, Somerset Countty~~ MY Commission Facpires June 30, 2007 (SEAL Member, Pennsylvania Aesodatbn of (O icial ca COMMONWEALTH OF PENNSYLVANIA . ss. COUNTY OF SOMERSET n c~ l . We, ~f}i~2L~-!A N . >T~~ and ,', t e witnesses 1f %3~u, whose names are signed to the attached or foregoing instrum nt, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the i~rttstrument as his Last Will; that he signed willingly and that he executed it as his free and voluntiaty act for the purposes therein expressed; that each of us in the hearing and sight of the Testator s~ ed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 o~'~iore years of age, of sound mind and under no constraint or undue influence. Sworn or firmed to and subscri t ~ li ~ bed o~e me by A ~ and M ,witnesses, this day of 0(16. Notarial Seal Carleen J. Twombty, Notary Publi Somerset Boro, Somerset Coun ,~ iWy Commission F~cpires June 30, (SRAi ") Member, Pennsylvania Association of Notarise (~fflClal or foregoing I signed and it as my free me tb} JOHN M. X r itv ofd iced _. _ ~ ~ __