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HomeMy WebLinkAbout03-17-11IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REGISTER OF WILLS PETITION FOR PROBATE AND GRANT OF LETTERS Estate of Barbara M a/k/a: a/k/a: a/k/a: Arnold ,Deceased ESTATE NO: 21- ~ ~~-G';3'.a D SS NO: 170-32-7669 Petitioner(s) who is/are 18 yrs of age or older, apply(ies) for: COMPLETE SECTION `A' or `B' AND "C" as applicable: . I7 A. Probate and Grant of Letters Testamentary or ^ Administration c.t.a., or d.b.n.c.t.a. (complete Part C also) and aver that Petitioner(s) is/are entitled to the aforementioned Letters Testamentary under the last Will of the above-named Decedent, dated 12/22/2010 and codicil(s) dated __ (State relevant circumstances, e.g. renunciation, death of executor, etc.) Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the instruments offered for probate; was not the victim of a killing, was never adjudicated an incapacitated person, and was not a party to a pending divorce proceeding at the time of death wherein grounds for divorce had been established as defined in 23 Pa. C.S.A. § 3323(8): N/A ^ B. Grant of Letters of Administration (If applicable, enter d.b.n., pendent life, durante absentia, durance minoritate) C. Petitioner(s), after a proper search, has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs (If Administration c.t.a. or d.b.n.c.t.a., enter date of Will in Section A and complete list of heirs); was not the victim of a killing; was never adjudicated an incapacitated person; and was not a party to a pending divorce proceeding wherein grounds for divorce had been established as provided in 23 Pa. C.S.A. § 3323(8), except as follows:- Name Address lationshi to Decedent _ _.. ~' L_ ~ C-) -, r-- .._ _?7 , ~t ~ --; i~ j_r_~ , zl - ~i - -~ _ _ US@: ADDCTION:IL. SIIF,F:1'S tF NECM:SSAR1' ~•~ THIS SECTION MUST BE COMPLETED: ~' -~ t ' r-3~~ ~'~ G Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal-residence " At 2124 Arbor Court 17055 Upper Allen Township Mechanicsbura PA (Street address with Post Office and Zip Code, Municipality: Township, Borough, City) Decedent, then 71 years of age, died 3/7/2011 at 2124 Arbor Court, Mechanicsburg, PA (Month, Day, Year of death) (City and State where death occurred) Estimated value of decedent's property at death: If domiciled in PA All personal property $ 510,000.00 If not domiciled in PA Personal property in Pennsylvania $ _If not domiciled in PA Personal property in County $ -Value of Real Estate in Pennsylvania $ 490,000.00 Total Estimated Value $ 1,000,000.00 Location of Real Estate in Pennsylvania: (Provide full address if possible.) 2124 Arbor Court, Mechanicsburg, PA 17055 Name(s) & Mailing Address(es) (~/~,~ John M. Arnold, 78 Emlyn Lane, Mechanicsburg, PA 17055 Form RW-02 revised 12.26.10 by Camherland County nendinn action by the Cn~~n nom,.., i ,.: ~ OATH OF PERSONAL REPRESENTATIVE Commonwealth of Pennsylvania ~ SS County of Cumberland . The Petitioner(s) herein named swear or affirm 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 repre~l~tive(s) of the _~ Decedent, Petitioner(s) will well and truly administer the estate according to law. ~' ~. - .~' c~ ~ „ Sworn to or affirmed and subscribed before m this %~O~'7 day of ~'-' , OICJ~ ~ ~ ~ . - ' =r. . ""_1 For the Register DECREE OF PROBATE AND GRANT OF LETTERS Estate of Barbara M. Arnold ,Deceased FileNumber: 21- ' ~ t - Dy~~ AND NOW, this ~ day of `~2%L~/.~,, ,Zo t I , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters x Testamentary _ of Administration are hereby granted to: (If applicable, enter c.t.a., d.b.n., d.b.n.c.t.a., etc.) John M. Arnold in the above estate and that instruments(s) dated lz/zz/zolo described in the petition be admitted to probate and filed of record as the last Will and Codicil(s) of Decedent. FEES: Letters ....................$ 660.00 Will ........................ 15.00 Codicil(s) ................. o.oo (5) Short Certificates zo.oo ( )Renunciations....... 0.00 Bond ............................ Other ............................ ................................. Automation FEE......... 5.00 JCS FEE ................... 23.50 TOTAL ................$ 723.50 v lenda Farner trasbaugh, ~) ~~~~~~~ Register of Wills ~~~~~ Signature of Counsel Required to Enter Appearance Atty's PRINTED Izabeth P. Mullaugh Supreme Court ID No.:. 76397 Address: McNees Wallace & Nurick LLC P.O. Box 1166, Harrisburg, PA 17108 Phone: 717-237-5243 Fay_ 717-260-1729 Interim Form RW-02 revised 12.26.10 by Cumberland County pending action by the Court Page 2 of 2 McNees Wallace & Nurick ~Lc - ~F i~ i~ii~~ ~=ttr,~~;~ .~ ~ 't°~ tra. ' ~ t l~crx 11 ~ ~ 1~drt'i5t~tar~, PA 171€~~-1 ~ ~ March 16, 2011 Cumberland County Register of Wills 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Barbara M. Arnold Petition for Grant of Letters Dear Sir or Madam: David E. Gruver, Pa. C.P. Paralegal Direct Dial: 717.237.5362 Direct Fax: 717.260.1658 dgruver@mwn.com VIA FEDERAL EXPRESS We represent John M. Arnold, son of Barbara M. Arnold who died on March 7, 2011. Mr. Arnold has taken his Executor's Oath in Dauphin County. Please find the following documents: Petition for Probate and Grant of Letters; Original Last Will and Testament of Barbara A. Arnold; Death Certificate for Barbara A. Arnold; c ~ ~ ,~ Estate Information Sheet; '`-z --, Check in the amount of $723.50, the Probate Fee; and ~ ~T, -~,- ~~> j; File Copies to be date stamped and returned. ;~.-;`=„ -, ~ _ _, J J7 ~= - If you have any questions or need additional information please contact me. ~ --~ ` ~~ ~` ~- '~ ~•~~ Thank you. Very truly yours, David E. Gruver, Pa. C.P. Paralegal Enclosures www.mwn.com HARRISBURG, PA • LANCASTER, PQ • STATE COLLEGE, PA • FIAZLETON, PA • COLUMBUS, OH • WASHINGTON, DC / / - ~ - /~ ~~~~ ~~ l LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for thi, rertificatc. ~6.0(t ;,~%%%°~~%==: Thl~ is to ~c.rtif~ that the information here liven is tr,l~r''P~,ZN OFpf`' corlectl uy~ied lrrnn an L~ri«inal Certificate of'Death ~~i--- N `-_ Y 1 ,e'~/ ~_ ~y`rl=_ duly filed with hie ~1~ Local Registrar. The original 'g ~ \zi cerlif~icate will he for~t~udetl to the State Vital ~~~; „ ia~ Records Office f~.,r ,perm ulent filing. ~,* t ,~,~'~~ *~ P 17 0 4 814 7 `~`~~9r~ -~~~~~~~ G~.~ ~ AR a 20» - ------ ------- \,,, fNT 0 r~l~~ ---~--- (`~~rtification ~'umher ~„ •,""',rr Local RegisU~ar ~ - __ Date homed ~, _ r ~ '`I ~=L C7 ~.a - _ %~ ; -)-a _-_ =?' -- _ _ vi-- ._. -- _r~ - C C~'7 ~ ~~ n REV tt2DO5 COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS !PRINT IN ~+E"T CERTIFICATE OF DEATH `"~ ~ (See Inatruetlons and examples on reverse) STATE FILE NUMBER 1. None d Decedet (Feat rmddb, bsL aunt) ~ Q19R,BAkA /-'lON?GuMERY ARNo%.~ 2. Set f 3. Serial SeoMty NmiWr ~7~ -3~~_-~669 4. Dab d Deam (Monet, my, year) MygReH 7, :LOrI 5. Age past Bktldey) lAedu 1 thNer 1 8. Date d Sint 7. end ebb a two M. Place d Deem (]brit one °~ ~ Yrs. ~ i>sw rw.s Mnar d CTo l~ER 7, 193 9 NE[.c/ Cii 5 'T L E P~'NN S Y ~ u A N r A ttawlbl: ^ mP^Wm ^ ER , otApatlent ^ DDA Deter: ^ Nuakg tlarrb Resitlsne ^ olWr . sg,ah m. ca.ay d Deem ec ay, 13aa, Twp. d I)eam e0. Faday Name (n rd InelltWOn, gNe etrael em reat0er) g. wa Demdent a tnePenlc odpn7 ^ Yes to. Race: Amerkan Indan, Ubdc wane, etc. G`limtitR~CR,vO G/'PER ALLEn~ o2i2~ AR,BoRevu2i (in'DR~ken'eba ( W~rlTE' 11. Dxederd'e lAad dwork d ons du most d ae. Do rlol dab 12. Wee Oecedud evu h tlb 13. Decedertl'e Edwzlbn (Spedly ody BbNM grads rong btedl 14. Medal Sleme: Marred, Newer Merced, 15. SumNing Spo use IN wile, give maiden name) K'iMdWOA pods&abeesllMatry F1KER HUn Eh- /~O / %NG U.S. Ambd Fonae4 ^ ~ / ~ry ry(o-12) CaAege(t~or5«) 3 Wklowe4 DNaad (SP~YI L'/~ C //AGGl _ ~ ~ /hE M i K Yee No s J ,s. DecabrrYe Mwng AdNeee ISrred, dlyrtown, etd., w aria) .2 / ~ '~ H R B~~ C o u,e r D'B PENNS V L U A IV r A w~. bD°a °B1B ,70. ®ves, Decedent wad m 4 n/'ER A [.G E Adud Raekbrae ,7.. stab Twp. M E t? ff A N / CS t`~ UR G P A / ~ v S5' t>b. comfy CU/I7 .AER .C y N ~ TON1"rb? 77d. ^ No, Decedent wed wBNn Aced Lbeb d Clry/ Boro 18. Famefe Name (FkaL netlde, bet, Bu1mQ RU/,3E/~T R. /t'1Un/T~amcRy t8. MoBble Nun (Fhd, MdNe, nddul emwns) / ~/USEPN/%/E DuNN ~C~4~-// 20e. Ndannm'e Name (type / PdM) c/Of></I/ M, A~/(/OL/~ 20D. InlmnerKs MsNrq Addrw (SWaL dh / bvm, step, zlp ode) 7 $ EM,C YA/ ~H n,tC MECMfFNIeSB~'IA°_rr PA /, e r4- 21a d DMpnMon r ^ Cremetbn ^ porbgon 21D. Deb d DNpoeltlon (Monet, dry, yxr) 27c. Pbp d DYpoelem (Name d ameMy, cranbry ar emu plsce) 21d. Laatlon (City /town, sbb, dP code) aerial ^ Removal mom Stet ~ q N A"~l°d e e M / I 20 / / M R Pg u ro,~ P,eESB yrF,~ /H,v er+~e~4 vA~ PA>~i4rv 6, l+-A ~.e. ~ s fSr./,e 6 ^ WdlnEtr rbr c ^ vaa^ No , . , pA l7n t 2?a. Servke Lltwnsee (ar 1 22h. Llcrose NumWr 22c. Name and Adrkeae d FedBy q :(GO / M14 l211ETT S i7rLr~i - ~Lo~~JC~~-F"L W. C~2U/Gtr f1iYl7fiE"L FUwE,4AL.hbIhE,2~v~. /./r4.Q.Q/SrOK~C-6 r~A !>/c3 Cmpleb Beets 23ec Dory when re 23e. ro Be beet a mr . deem acarted u , mte pbce stmd. (Slgreeae ene tba) z3D. lkence Numher 23c. Data Signed (Homo, day, year) Pttleitln b rd aveYDb a, tkne a seem b oamry nee a aim. 3 ~.~ ~O L lt«n 2a23 moat W mmgded Dy person h d m z4. ran d Deem ' ~ z5. Dab Prenoulad IMOmh, day, ye/a'r)~ 1 ze. wee Ceee Rebned b Meaoei Examine r Coronr roe a Beeson Deter man ere tion or onntion? ^ Y N w ee . o P O . ~ . M. / l~/ I J u ~ o CAUSE OF DEATH ( InstruMlona and azempNa) ' r Apprexlmab Brbrvel: Pad IL Eder alhu 28. Dd Tducco Use Comdbub ro Deem? Wrri 27. PN I: Fsbr the ddn d aranb - OMeeeas, inKelee, or comWcaYdu - that drecdy Woad 1W deem. DO N0T eribr brmhul event such ee cardiac erteat r Onat b Daetlt 6u1 not reueBng m tlw urxbdying ceuee ghee kl Pen I. ^ Yes ^ Probedy reepkabry arteaL or vendculer fMieatlon wi8iad showing me atk>logy. L'at ody on Hasa on each nw. ^ No ^ Ummown NaIEDUTE CAUSE (Fetal tlle9eee or n r Nridtlon rasubq b rSeeml ~ a. ~ ~ C- ~ ~•v~ (J .f/V\ ,FI a "n~'n1 Q~'~/`V/ ~/~Q.Q~),~• lit )+ ~Q~ r 29. II Female: ^ Nd t ithi t Due m (or es a conaaguerca oQ: i i pregnan w year n Dss ^ Pregnant b 5ma d deem D. i n ~ ~ ~ ^ b oaaeisbd o f ne a. Ereu UNDERLYND CAUSE Dn b (ar ea s coreeguarce d): Not pagnam, bd pregnant within 42 days a deem (aeeeee ar ryuy met HBebd Ba c n d d AM m) LASE ^ sue e rau g ee . Due b (or ae a tans dl~ store t Ito pregtem a3 days b 1 rear d. r ^ Unkmam N om lam wihin me eat ear p p y 30a Wee en Autopry 30b. Were Aubpey FM'm,p 31. MuBbr d Deem 37a. Deb d Injury (Month, day, year) 32h. Deecv6a How InWry Occuned 32c. Pbce d Ir~ury: Nana, Ferm, Street Pettey, Perlarmed7 AvukDb Prior b Canpbtbn d Cause d Deam7 ®NaNd ^ Fbri4clde OIPCe Sulkag, Bk. (SPedyf ^ V ® N ^ Vas ^ No ^ AccWent ^ Pwterg Irnsetlpetlorl 32d. Tkne d Inury 32e. In)ury u Work? 321. B Trenepabnon Injury (Spedhl 32g. Locetlan d injury (Street Uy I town. smtel ee o ^ Sddde ^ Could Nd W Debrrnlnad ^ DdverlOperetor ^ Paeeengu ^ Petlaeetan ^ Yee ^ No M Onrr-SPadb: 33a. Cedeu (check Dory on) a ceuae d deem when eriodier gyskt.n roe proiourcad seem end wnrobbd tbm z3) td.n IPh dder~ oenB • ~ b lr 33h. ~T7llb~d p/rtl~Ax/ ~ ~ (~ ~ /"~ J n y q r g P Y Total Wsldmy bto'aledga,dWhoeourad due to the CUryq sod rronnureMad_________________________________ ^ ~ j V.~-1./ Lc C (.~ . ' PraroureBN ~ ~YBq PM~bn 1~'N~ bdh Pq death and aNtylrg b ceira d deem) To Bb Wpdmy knowbdpe, seam ammad MtW Beta,dab, arBl plea, and due to eb auaye)and mamer ranbd__________________ ^ 33eALl~aens Num6u ~7 ! (`~- O 3~ (~,Ff 6" L 33d. Date Sgned IMamh, day, Y~r) 3 g 2V /~ !i • MedkalEumkbrlCaoner On the Web d axrMtatla and / or Invatlgalbn, M my optnbn, deuh Dooms N Bu tNa, Gb, end pba, and due to tlta auale) erM mamar a ebbd_ ^ 34. Nun and Atld~rem^Id' Parson WM Corrobted Caun d Deem (Beet 27) Tv~ Pdnl /~'TLSZ ' ~j ~ N ' . / • T H 1 /c J ~J tA,I 35. Pagialrera ana / / / ICI 1 a 1 1 ~ 3s ( my, roar) ~a~~ c Pea ~ ~o ii e a~ ca MP ~ lc 2 ~~N~D c 39 . . , / ,/ Diepoamat PemiN No. y ~ l V / I / LAST WILL AND TESTAMENT OF BARBARA M. ARNOLD I, BARBARA M. ARNOLD, of Cumberland County, Pennsylvania, make this Will, hereby n _z7 -- - `~,,~ revoking all my former Wills and Codicils. :-~ o ~ ~' _L . - -r7 _ . ~~ _.f _; > -~;, ARTICLE ONE '~--~~ -; ~: 1 c:~ ', , .. . TANGIBLE PERSONAL PROPERTY ' =~-~ ~~ --' .. ;~..- § 1.1 I bequeath all my tangible personal property, including by way of illustration kaut not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, in accordance with the terms of a signed and dated memorandum I may prepare. If no such memorandum is received or located by my Executor within sixty (60) days after being appointed as such, after a reasonable search for such memorandum, my Executor shall be held harmless for distributing such assets as hereafter provided. I bequeath any such property not disposed of by such memorandum, or all of such property if no such memorandum is so received or located, to those then living of my children, JOHN M. ARNOLD and LILY S. GRACE (f/k/a Elizabeth A. Arnold) ("My Children"), and the children of my deceased daughter, BEVERLY A. STEPHANSEN ("Beverly's Children"), to be divided among them in as nearly equal shares as they agree with Beverly's Children together receiving a share equal to that received by each of My Children, and with my Executor representing minors in such division. If any one of My Children or Beverly's Children does not survive me, his or her share shall be distributed, per stirpes, among those of his or her issue who survive me. In the event of irreconcilable disagreement among the beneficiaries hereunder, my Executor is authorized to make the {A2237374:1} division, having due regard for the personal preferences of such beneficiaries but making such division in as nearly equal shares as my Executor deems practicable. Any such property to which a minor would otherwise be entitled but which my Executor thinks unsuitable for such minor shall be sold and the proceeds thereof shall be added to the share of my residuary estate held for the sole benefit of such minor or, if there is no such share, shall be distributed, together with the balance of any such property to which such minor would otherwise be entitled, to a custodian for such minor, whether then serving or selected and appointed by my Executor (including my Executor), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, without bond, and such custodian's receipt therefore shall be a complete release of my Executor. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate § 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. § 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. ARTICLE TWO SPECIFIC BEQUESTS § 2.1 I bequeath to each of my grandchildren living at my death the sum of One Hundred Thousand ($100,000) Dollars, subject to being held in trust in accordance with the provisions of Article Four hereof (the "Issue's Trust") {A2237374:1 } -2- § 2.2 I bequeath to Jan Stephansen, if he survives me, the sum of One Hundred Thousand ($100,000) Dollars, with gratitude for his extraordinarily thoughtful care of his and Beverly's Children and for his kindness to me. ARTICLE THREE RESIDUE § 3.1 I devise, and bequeath all of the rest, residue and remainder of my estate to my then living issue, per stirpes, subject to being held in trust in accordance with the provisions of Article Four, hereof (the "Issue's Trust"). ARTICLE FOUR ISSUE'S TRUST § 4.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to receive a mandatory distribution of property from my estate or from any trust created by this Will and is under forty (40) years of age, I devise and bequeath such property to my Trustee herein named or I direct that such property shall be retained by the Trustee in continuing trust, as the case may be, for the benefit of such beneficiary (the "Beneficiary"), INTRUST, in accordance with the following provisions of this Article Four: § 4.1.1 To the extent I have designated the Trustee of this trust as beneficiary of any pension, profit sharing or similar plan of deferred compensation, including any Individual Retirement Account or any similar arrangement, or any plan qualified under §§401 (k) or 403(b) of the Internal Revenue Code (any such plan or arrangement referred to hereafter as a "Plan"), then the Trustee may direct that the balance of my account in any such Plan remaining at the time of my death be distributed from the Trustee of such Plan (a) to the Trustee of an Individual Retirement Account established in my name of which this trust is the named beneficiary, or (b) to the Trustee of this Trust in annual installments based upon the actuarial life expectancy of the Beneficiary of this trust (as may be subject to recalculation from time to time) or pursuant to the payment method then in effect to the extent my benefit was already in pay status {A2237374:1 } -3' at the time of my death. Any selected method of payment to this trust shall specifically comply with the "minimum distribution" rules of §§408 or 401 (a) of the Internal Revenue Code or any successor or similar provisions. The Trustee shall take all necessary action and shall submit to the administrator of any Plan payable to the trust hereunder all documentation required to cause distributions to the trust for purposes of §401(a)(9) of the Internal Revenue Code to be treated as being paid to the appropriate beneficiaries of the trust for purposes of minimum distribution requirements and for purposes of computing the allowable distribution period. Notwithstanding any provision herein to the contrary, benefits payable to this trust from any such Plan subject to the minimum distribution rules of §401(a)(9) of the Internal Revenue Code or any successor or similar provisions, shall not be used or applied to pay any of my debts, any expenses of my last illness, funeral, burial or administrative expenses of my estate or estate taxes, inheritance taxes, transfer taxes or other taxes of a similar nature payable by reason of my death, or any penalties or interest thereon, even if such benefits give rise to any such taxes. § 4.1.2 Until the termination of the trust, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of the Beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for the Beneficiary's health, maintenance, support and complete education, including preparatory, college and graduate education, and professional, vocational or technical training, and to assist the Beneficiary with his or her reasonable wedding expenses, in the purchase of a principal residence and in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including the Beneficiary's assets. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. § 4.1.3 At any time after the Beneficiary attains thirty-five (35) years of age and prior to attaining forty (40) years of age, the Beneficiary may withdraw such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on his or her thirty-fifth (35th) birthday, or if his or her trust is established on or after his or her thirty-fifth (35th) birthday, such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on the establishment thereof. § 4.1.4 At any time after the Beneficiary attains forty (40) years of age, the Beneficiary may withdraw any or all of the principal of his or her trust. § 4.1.5 If the Beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust as follows: {A2237374:1 ~ -4- § 4.1.5.1 With respect to any benefits payable to this trust from any Plan subject to the minimum distribution n~les of §401(a)(9) of the Internal Revenue Code or any successor or similar provisions, the Trustee shall distribute the property then held in trust for the Beneficiary to such of the Beneficiary's issue as the Beneficiary by his or her last Will may appoint by specific reference to this special power of appointment. Any property not so appointed shall be divided into shares and distributed to the Beneficiary's issue then living, per stirpes, or, if none, to the issue then living of the parent of the Beneficiary who was a descendant of mine, per stirpes, or, if none, to my issue (other than My Children) then living, per stirpes. § 4.1.5.2 With respect to any other trust assets, if the Beneficiary's trust is a Non-GST Exempt Trust as defined in § 6.2.9 herein, the Trustee shall distribute the property then held in trust for the Beneficiary to such persons or entities (including the Beneficiary's estate), in such amounts and upon such trusts, terms and conditions as the Beneficiary by his or her last Will may appoint by specific reference to this general power of appointment. Any property not so appointed shall be divided into shares and distributed to the Beneficiary's issue then living, per stirpes, or, if none, to the issue then living of the parent of the Beneficiary who was a descendent of mine, per stirpes, or if none, to my issue then living, per stirpes, and in all circumstances subject to being held in continued trust in accordance with the provisions of this Article Four. § 4.1.5.3 With respect to any other trust assets, if the Beneficiary's trust is a GST Exempt Trust as defined in § 6.2.9 herein, the Trustee shall distribute the property then held in trust for the Beneficiary to such of my issue other than the Beneficiary in such amounts and upon such trusts, terms and conditions as the Beneficiary by his or her last Will may appoint by specific reference to this special power of appointment. Before exercising such special power of appointment, I request that the Beneficiary seek counsel regarding the generation-skipping transfer tax effects of such exercise. Any property not so appointed shall be divided into shares and distributed to the Beneficiary's issue then living, per stirpes, or, if none, to the issue then living of the parent of the Beneficiary who was a descendant of mine, per stirpes, or, if none, to my issue then living, per stirpes, and in all {A2237374:1} -5- circumstances subject to being held in continued trust in accordance with the provisions of this Article Four. ARTICLE FIVE APPOINTMENT OF FIDUCIARIES § 5.1 I appoint my son, JOHN M. ARNOLD, as Executor of this Will. If John M. Arnold is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint my daughter, LILY S. GRACE, (f/k/a Elizabeth A. Arnold), as successor Executrix. All references herein to the "Executor" shall mean my originally appointed Executor or the successor Executrix, as the case may be § 5.2 I appoint my son, JOHN M. ARNOLD, as Trustee of any trust created by this Will. If John M. Arnold is unable or unwilling to act or continue to act, far any reason whatsoever, I appoint my daughter, LILY S. GRACE, as successor Trustee. The last named individual Trustee serving hereunder shall have the right to name by testamentary or inter vivos writing an individual, a banking corporation with fiduciary powers, or a combination thereof as his or her successor hereunder. § 5.3 The individual(s) serving as Trustee shall have the right to appoint a corporate Co-Trustee. § 5.4 Co-Trustees shall act by majority vote. § 5.5 Any Trustee serving hereunder may resign at any time, for any reason whatsoever, without court approval. The individual Trustee then serving, or if none, the then- current income beneficiaries (or their legal representatives) of each trust hereunder, by majority vote, shall have the right to require the resignation of the corporate Trustee or Co-Trustee; provided, however, that a successor corporate Trustee or Co-Trustee shall be immediately {A2237374:1 } -6- appointed by the individual Trustee then serving, or if none, by a majority of the then-current income beneficiaries (or their legal representatives) of each trust hereunder. § 5.6 If at any time hereunder there is no individual serving as trustee of any trust created hereunder, the corporate Trustee shall serve as sole Trustee. If at any time there is a complete vacancy in the office of Trustee, then the then income beneficiaries of all trusts hereunder (or their natural or legal guardians) by majority vote shall immediately appoint a substitute individual and/or corporate Trustee(s), as the case may be, to succeed to that position. § 5.7 A corporate Trustee shall not be related or subordinate to the parties appointing it within the meaning of § 672(c) of the Internal Revenue Code. § 5.8 Any corporate Trustee shall be a financial institution with fiduciary powers. § 5.9 Except for specific references to an "individual" or "corporate" Trustee, all references herein to "Trustee" shalt mean the originally appointed Co-Trustees or the successor Co-Trustees or sole Trustee, as the case may be. § 5.10 I appoint the then serving Trustee as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including preparatory, college and graduate education, and professional, vocational or technical training, without securing a court order. {A2237374:1 } -7- ARTICLE SIX POWERS OF FIDUCIARIES § 6.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 6.2 Any such fiduciary shall have, without restriction or qualification, all powers given by law, including without limitation those under the Pennsylvania Probate, Estates and Fiduciaries Code, in addition to the following powers: § 6.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments. § 6.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security. § 6.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property. § 6.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery. § 6.2.5 To engage in litigation and compromise, arbitrate or abandon claims. § 6.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values. § 6.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby. § 6.2.8 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen. § 6.2.9 To allocate, in the Executor's sole and absolute discretion, any portion or all of my exemption under Section 2631 (a) of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death. Any such election or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is directed to divide any trust created under this Will into two (2) or more separate trusts, if necessary, to segregate the portion or portions of the trust or trusts created hereunder over which My GST Exemption (the "GST Exempt Trusts") from the portion or portions of the trust or trusts created hereunder over which My GST Exemption has not been allocated (the "Non-GST Exempt Trusts"); provided, however, that any such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in all other respects, except as provided in § 4.1.6 above. § 6.2.10 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. § 6.2.11 To merge any trust created hereunder with any other trust or trusts created by me under will or deed, if the terms of any such trust are then substantially similar and held for the primary benefit of the same person or persons, and if such merger shall not cause any adverse income, estate or generation skipping transfer tax consequence. § 6.2.12 To terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. § 6.2.13 To make any election available under the tax laws, including the power to make an election to qualify any trust created hereunder as a Qualified Subchapter S Trust ("ASST") or an Electing Small Business Trust ("ESBT"). {A2237374:1 } '9' § 6.2.14 With respect to any trust hereunder that holds shares of stock in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S Corporation stock"), to segregate such S Corporation stock from the other assets of any such S Corporation trust, to hold such stock in a separate trust under similar terms and conditions, and to take such actions and make such elections as may be reasonable necessary to qualify any such separate trust as a permitted S Corporation shareholder under § 1361(c)(2) of the Internal Revenue Code. ARTICLE SEVEN PROVISION FOR TAXES § 7.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Three of this Will, and all interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or seek reimbursement from the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest. Notwithstanding any provision of this Article Seven to the contrary, the Executor shall not pay any such taxes, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereover that I possess but have not exercised or any qualified terminable interest property. ARTICLE EIGHT PROVISION FOR DEBTS AND EXPENSES § 8.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate shall be paid from the principal of that portion of my estate disposed of by Article Three of this Will. ARTICLE NINE NO CONTEST § 9.1 If any person with a beneficial interest hereunder shall (a) institute or maintain any proceeding in any court for the purpose of attacking the validity of this Will, or for the purpose of effecting a disposition my assets other than in the specific manner set forth in this Will, by court proceeding or otherwise, or (b) institute or maintain any proceeding in any court for the purpose of attacking the validity of (i) the Omnibus Release dated December 28, 1998, or (ii) the Acknowledgements and Agreements dated December 24, 1998 and December 28, 1998 or (iii) the Option Agreement dated December 28, 1998 by and among John M. Arnold and the Marital Trust and the QTIP Trust created under the Will of my deceased husband, John A. Arnold, or (c) institute or maintain any proceeding in any court for the purpose of effecting a disposition of the Marital Trust or the QTIP Trust created under the Willl of my deceased husband, John A. Arnold, other than in the specific manner set forth by my deceased husband in his Will, as modified by the aforesaid Option Agreement and Acknowledgements and Agreements, this Will shall be construed as if such person and his or her issue had predeceased me. ARTICLE TEN MISCELLANEOUS PROVISIONS § 10.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. {A2237374:1 } -11- y~ § 10.2 If any person and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. § 10.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person who is then a trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the trustees of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. § 10.4 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty- five (25) years of age, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to see to the application of such property. {A2237374:1 } -12- ti This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 10.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. § 10.6 An individual fiduciary shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A corporate fiduciary shall be compensated by agreement with the individual fiduciary, or, in the absence of such agreement, in accordance with its fee schedule as in effect at the time of payment. I authorize a corporate fiduciary to charge additional fees for' services it provides to my estate or a trust hereunder that are not comprised within its duties as a fiduciary, for example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate fiduciary may charge separately for some services comprised within its duties as a fiduciary, for example a separate fee for investing cash balances or preparing tax returns. Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic; fee in calculating total compensation for service as a fiduciary. {A2237374:1 ~ -13- ~ . ~ 'L Y ~ ~~ § 10.7 Notwithstanding any other provision of this Will, but only to the extent that any trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the expiration of twenty-one (21) years after the death of the last survivor of my issue living at my death, the trusts created hereunder shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 22"d day of December, 2010. ~Qh.h ~ cR- ~~ lL WEAL) BARBARA M.ARNOLD Signed, sealed, published and declared by the above named BARBARA M. ARNOLD, as and for her Last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at `~.~5f~~ ~/9 ~~~~ Residing at {A2237374:1 } -14- ~ , T,. lr COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss. We, BARBARA M. ARNOLD, the testatrix, I<a~..~•., ~, (4f~(y and ~ f.~L.,s~...r-ti. P. ~~ ilw,-~ ,the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. BARBARA M. ARN LD Subscribed, sworn to and acknowledged before me by BARBARA M. ARNOLD, the testatrix, and subscribed and sworn to before me by ~4.~-r~••~ l~- ~~'~~ and ~.1,'~.,~c,(-+- P• l~~l~~, ~, ,the witnesses, this 22"d day of December, 2010. _ /~ • ~' Notary Public (SEAL) cora+wonweai.TM o~ ~vNSnvaNra Notarial seat Marianne H. Aai, Notary Publk Clly of Hartisburg, Dauphin County Commission Expires June 10, 2014 {A2237374:1 } -15-