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HomeMy WebLinkAbout03-30-11IN RE: ESTATE OF LESTER G. CONNOR, Late of the Borough of Camp Hill, Cumberland County, PA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION • N0.21-10-01030 c ' ~ n ^`7 ~r '37 ~~C/~~ ' C'~ PETITION TO APPROVE TERMINATION OF A TRUST ~ ~`~ To the Honorable Judges of the Orphans' Court Division: v-o ~-` ~~~ ~: -,~, ~; c--> ~ ~,~ ~? ~'. ~ - c~- ~ ;::`n cri `~ ~i Petitioner, Mary C. Connor, through her counsel, Johnson, Duffie, Stewart & Weidner, respectfully states the following in support of this Petition to Approve Termination of a Trust: 1. Petitioner is Mary C. Connor, an adult individual who resides at 465 Fairway Drive, Camp Hill, Pennsylvania 17011. 2. Lester G. Connor ("Decedent") died on September 20, 2010, survived by his wife, Petitioner Mary C. Connor, and their adult children, Patricia C. Adams and Clare-Ann M. Hockensmith. 3. On October 13, 2010, the Register of Wills appointed Mary C. Connor Executrix of Decedent's Will dated January 6, 1997 and Codicil dated December 11, 2009, copies of which are attached as Exhibit "A". 4. ITEM IV of Decedent's Will directs the distribution of the residue of the estate to a Trust which requires the payment of income (and so much of principal as is necessary for her support) to Petitioner, Mary C. Connor, for the rest of her life, and at her death, the Trust estate is to be distributed to Decedent's daughters, Patricia C. Adams and Clare-Ann Hockensmith. 5. The Trust is a "credit by-pass" trust designed to minimize federal estate taxes. 6. Since the date of the execution of Decedent's Will in 1997, the federal estate tax law has been amended, and the tax savings purpose for which the credit by-pass Trust was originally created no longer exists. 7. The residue of the Decedent's Estate available to fund the Trust is approximately $104,000.00, subject to payment of the applicable debts, liabilities, expenses and costs of administration. 8. Petitioner, Mary C. Connor is the Current Beneficiary of the Trust under §7703 of the Uniform Trust, Act 20 Pa. C.S.A. §§7701 et seq. ("Act") 9. Patricia C. Adams and Clare-Ann Hockensmith, the only children of the Decedent and your Petitioner, are the remainder beneficiaries of the Trust and are the Qualified Beneficiaries under the Act. 2 10. Pursuant to §7740.1(b) of the Act, the funding of Trust is not necessary to reduce federal estate taxes, a material purpose of the Trust. 11. Pursuant to §7740.2 of the Act, the change in the federal estate tax law constitutes a circumstance arising after the execution of Decedent's Will, not anticipated by the Decedent. 12. Patricia C. Adams and Clare-Ann M. Hockensmith are the Trustees appointed in Decedent's will. 13. Patricia C. Adams and Clare-Ann M. Hockensmith, in their capacities as Trustees of the Trust under ITEM IV of Decedent's Will and as Qualified Beneficiaries of the Trust, consent to the termination of the Trust and join in this Petition which Consents and Joinders are attached as Exhibits "B" and "C". 14. Pursuant to §7740.1(c) of the Act, your Petitioner and the remainder beneficiaries of the Trust, Patricia C. Adams and Clare-Ann Hockensmith, have agreed that upon approval of this Petition, the assets otherwise distributable to the Trustees shall be distributed directly to Mary C. Connor, Decedent's surviving spouse and the Current Beneficiary, free of Trust. 3 WHEREFORE, your Petitioner respectfully requests this Honorable Court to enter a decree permitting Petitioner, as the Executrix of Decedent's Will, to disregard the Trust under ITEM IV of Decedent's Will and to distribute the residuary assets otherwise available to fund the Trust to Petitioner, Decedent's surviving spouse and Current Beneficiary. Respectfully submitted JOHNSON, DUFFIE, STEWART & WEIDNER By: ~~~~,cut.•y~~ Edmund G. My rs I.D. No. 20558 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Attorney for Petitioner 431089 4 VERIFICATION The undersigned, verifies that the statements made in the foregoing Petition are true and correct and that false statements may subject the undersigned to the penalties of 18 Pa. C.S. §4804. Date: 7- M C. Connor EXHIBIT A 099999-00005/December 26, 1996/HAJ/PAR/59702 ~~t~~ 3~i1I ~cn~ (~1P~t~mPrct OF LESTER G. CONNOR I, LESTER G. CONNOR, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. ITEM I: DEBTS. 1.0. I direct that all my debts and funeral expenses, including my gravemarker, and all expenses of my last illness that my estate is obligated to pay shall be paid from my residuary estate as a part of the expense of the administration of my estate. ITEM II: TANGIBLE PERSONAL PROPERTY. -~~` ~ 2.1. Except for any items excluded below and any items enumerated in the Letter of Instruction referred to below, I bequeath to my wife, MARY C. CONNOR, all tangible personal property, including but not limited to clothing, jewelry, heirlooms, furniture, household, garden and lawn furnishings, equipment and supplies, .bedding, rugs, carpets, household goods, linen, silver, silverware, plate, china, glass, glassware, pictures, paintings, antiques, works of art, clocks, books, ornaments, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, if my wife survives me by thirty (30) days. 099999-00005/December 26, 1996/HAJ/PAR/59702 If my wife, MARY C. CONNOR, is not living on the thirty-first (31st) day after my death, I bequeath such tangible personal property to my daughters, CLARE-ANN M. HOCKENSMITH and PATRICIA C. ADAMS. Notwithstanding any other provisions in this Item II, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will and my attorney, or with either, containing directions as to the ultimate disposition of certain of the property bequeathed under this Item II; such Letter of Instruction shall determine the distribution of such items. ITEM III: MARITAL DEDUCTION TRUST: 3.1. If my wife, MARY C. CONNOR, survives me (and I direct that for purposes of this Item of my Will she shall be deemed to have survived me unless it appears unmistakably that she predeceased me), and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I give, devise and bequeath to my, Trustee hereinafter named, IN TRUST, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax. However, the state death tax credit shall only be taken into account to the extent that it does not increase the amount of tax payable to any state. Accordingly, I direct that: -2- 099999-00005/December 26, 1996/HAJ/PAR/59702 A. If the marital deduction, or any other similar benefit, is allowable with respect to any property, including property held by entireties, which my wife, MARY C. CONNOR, has received prior to my death or at my death will receive otherwise than pursuant to this Item III, the value of such property shall be taken into consideration in calculating the size of the gift under this Item 3.1. B. No property ineligible for the marital deduction, or any similar benefits, shall be distributed to this gift for my wife, MARY C. CONNOR, pursuant to this Item 3.1. C. Either cash or investments or both may be allocated to any gift under this Item 3.1. D. Any property allocated under this Item 3.1 in kind shall be valued at the value which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. E. My wife, MARY C. CONNOR, shall be paid the entire income from the principal in such periodic installments as the Trustee shall find convenient, but at least as often as quarter-annually or else applied directly for her benefit by the -3- 099999-00005/December 26, 1996/HAJ/PAR/59702 Trustee. Income that accrues between the date of the last distribution to MARY C. CONNOR and the date of her death shall be distributed to her estate. F. My wife, MARY C. CONNOR, is hereby given a power to appoint by Will to her estate or to others, in such manner and for such estates as she may appoint, exercisable only by specific reference by her alone and in all events over the assets of this Trust. G. As much of the principal of this Trust as the Trustee may from time to time think advisable. for the support of my wife, MARY C. CONNOR, or during illness or emergency shall be either paid to her or else applied directly for her benefit by the Trustee. H. In addition to the above provisions, my wife, MARY C. CONNOR, shall have the power to direct my Personal Representative to distribute directly to her that which is to go into this Marital Deduction Trust and if she does not so direct and as a consequence said Trust is funded, she shall have the power to withdraw such amounts from principal as she shall desire from time to time including the entire exhaustion of principal. I. If my wife, MARY C. CONNOR, shall fail, either wholly or in part, to exercise effectively the power of appointment created in Paragraph 3.1.F of this ITEM III, the unappointed principal shall be added to and thereafter treated as part of the principal of my residuary estate passing under ITEM IV hereof, provided that unless my wife directs otherwise in her Will, the Trustee shall first deduct and -4- 099999-00005/December 26, 1996/HAJ/PAR/59702 pay to the personal representative of my wife's estate an amount certified by my personal representative to equal the additional death taxes and administration expenses which would not have been payable from her estate if the value of the remaining principal of the Marital Deduction Trust had not been included in her estate. J. If any provision. of my Will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. K. I direct that this Marital Deduction Trust shall be preferred over all other legacies and devises. ITEM IV. CREDIT BYPASS TRUST: 4.1. I give, devise and bequeath all the rest, residue and remainder of my estate to my Trustee hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom at least as often as quarter-annually to my wife, MARY C. CONNOR, for and during her lifetime. B. As much of the principal of this Trust as my Trustee, in its sole discretion may from time to time think advisable for my wife's support in her accustomed manner of living shall be either paid to her or else applied directly for -5- 099999-00005/December 26, 1996/HAJ/PAR/59702 her benefit by my Trustee after taking into account her other available assets and sources of income. Insofar as practical no principal of this Trust shall be paid to my wife, MARY C. CONNOR, or applied for her benefit as long as any principal remains in the Marital Deduction Trust created in ITEM III. C. My Trustee may apply the net income of this Trust for the support of my wife, MARY C. CONNOR, should she by reason of age, illness or any other cause in the opinion of my Trustee be incapable of dispersing it. D. Upon the death of my wife, MARY C. CONNOR, the Trustee shall distribute all of the principal and income of the Trust to my then living issue, per stirpes, provided, however, if pursuant to this subparagraph D my granddaughter, CHRISTY ANN HOCKENSMITH, is entitled to a share, said share shall be paid to the CHRISTY ANN HOCKENSMITH DISCRETIONARY SUPPLEMENTAL NEEDS TRUST. ITEM V. FAILURE TO SURVIVE. 5.1. If my wife, MARY C. CONNOR, fails to survive me, all the rest, residue and remainder of my estate I give, devise and bequeath to my then living issue, per stirpes, provided, however, if pursuant to this paragraph 5.1 my granddaughter, CHRISTY ANN HOCKENSMITH, is entitled to a share, said share shall be paid to the CHRISTY ANN HOCKENSMITH DISCRETIONARY SUPPLEMENTAL NEEDS TRUST. -6- 099999-00005/December 26, 1996/HAJlPARl59702 ITEM VI: PAYMENT OF DEATH TAXES. 6.1. All federal, state and other taxes payable because of my death, with respect to property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax shall be considered a part of the expense of the administration of my estate and shall be paid from that part of my residuary estate passing pursuant to ITEM IV or ITEM V hereof without apportionment or right of reimbursement. All such taxes on .present or future interest shall be paid at such time or times as my personal representative may think proper, regardless of whether such taxes are then due. I further direct that any and all such taxes shall be paid from and deducted from my residuary estate prior to the calculation of the shares of the residuary beneficiaries, so that each residuary beneficiary, charitable or not, shall bear a portion of the burden of such taxes. ITEM VII: ELECTIONS. 7.1. My Personal Representative shall have full power to exercise, in her sole and absolute discretion, any elections provided by the Internal Revenue Code, other statutes and regulations, state and federal, relating to the administration of my estate, including but not limited to the following: A. To join with my wife or her Personal Representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring her or her estate to indemnify my estate against liability for the tax attributable to her income, and to consent for federal gift tax purposes to -7- 099999-00005/December 26, 1996/HAJ/PAR/59702 having gifts made by my wife during my lifetime treated as having been made one- half of my wife and one-half by me. B. To make the election described in Section 2056(b)(7) of the code in respect to all qualified terminable interest property (or any specific portion thereof) includible in my gross estate to such extent as my Personal Representative shall deem to be in the best interests of my estate and beneficiaries thereof, and any determination made in good faith by my Personal Representative to make or not to make such election shall be binding and conclusive upon each person having any interest in my estate and shall not be subject to question or exception in any manner or proceeding whatsoever or by any person whomsoever. C. To make the allocation of the GST exemption allowed to an individual pursuant to Section 2631(a) of the code in such manner as my Personal Representative shall deem to be in the best interests of my estate and beneficiaries thereof, any determination made in good faith by my Personal Representative with respect to such allocation shall be binding and conclusive upon each person having an interest in my estate and shall not be subject to question or exception in any manner or proceeding whatsoever or by any person whomsoever. D. To choose the alternate valuation date for federal estate tax purposes, without regard to whether the size of any marital deduction shall will be increased or decreased thereby, without requiring reimbursement. -8- 099999-000051December 26, 1996/HAJ/PAR/59702 ITEM VIII: MISCELLANEOUS. 8.1. Nonalienation. The income and principal of any Trust or fund as shall or may become distributable to any person (whether the interest of such person be present or future, vested or contingent, direct or indirect) in accordance with the provisions of this Will shall not, until the actual distribution thereof to the person entitled thereto, be subject to the debts, obligations, liabilities or engagements of such person, or to execution, attachment or other judicial process of whatsoever character and howsoever termed, or be assignable voluntarily, involuntarily or by operation of law or otherwise howsoever and the distribution thereof shall not be anticipated. Nothing in this Section shall be construed or deemed to curtail to any extent any power of appointment provided for in this Will or any power, authority or discretion given to or vested in the Trustee by the provisions of this Will or by law to make distribution and expenditure of income and principal of any Trust or fund in accordance with the provisions of this Will. 8.2. Distributions for Minors. Where under the provisions of this Will the Personal Representative or Trustee is authorized to distribute or expend the income or principal of any Trust or fund to, or for the benefit of, a person who is a minor, they may distribute such income or principal directly to such minor, to the person having custody of him or her, to the guardian of his or her estate, to the guardian of his or her person or to a custodian for such minor under any applicable Uniform Gifts (or Transfers) to Minors Act, whether previously appointed or appointed by them for the purpose of receiving such distribution, all without liability on the part of them to see to the application thereof and without required bond or surety. -9- 099999-00005/December 26, 1996/HAJ/PAR/59702 8.3. ('orborate Distributions. Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. 8.4. Disclaimer. If my wife or the personal representative of my wife disclaims in whole or in part any property or interest therein otherwise distributable pursuant to 3.1 such property or interest so disclaimed shall be distributed to the Trust created by 4.1 hereof to become and be a part of the Trust estate thereof. Unless the disclaimer by my wife or the personal representative of my wife, as the case may be, shall specifically provide otherwise, such disclaimer shall not affect any of the provisions of the said Trust relating to my wife. 8.5. Death Taxes. Unless the context shall clearly indicate otherwise, "Death Taxes" shall mean (i) all federal estate taxes and all local, state and foreign estate, inheritance, transfer, legacy, succession and similar taxes which by reason of my death may be properly imposed upon, applicable to or payable with respect to any property or interest in property which may be included as part of my estate for the purposes of such taxes, or any one or more of them, including any property that may not be a part of my estate for administration purposes, and (ii) all generation-skipping taxes (if any) payable at my death with respect to all transfers of property constituting direct skips (as defined in Section 2612 (c) of the Code) of which I am the transferor other than a direct skip resulting from a disclaimer or to the extent that ageneration-skipping tax exemption is claimed with respect thereto, and any interest and penalties thereon, but "Death Taxes" shall not include (i) any of such taxes attributable to (a) qualified terminable interest property in which I may have a qualifying income interest for life, (b) property over -10- 099999-00005/December 26, 1996/HAJ/PAR/59702 which I may have a power of appointment, which power was given by someone other than me, or (c) property not included in my estate for administration purposes and with respect to which a governing instrument directs the fiduciary or other legal owner thereof to pay from such property a share or portion of such taxes or (ii) any generation-skipping tax except as otherwise specifically provided herein, or any- interest or penalties on any of the same. 8.6. Accumulated Income. In the event any income of any Trust or fund created herein shall be accumulated, such income may (but need not) be separately accounted for in an accumulated income account. At any particular time with respect to each such Trust or fund, the Trustee's power to dispose of income under the provisions of this Will shall for all purposes include the power to dispose of any accumulated income then on hand. ITEM IX: POWERS OF FIDUCIARIES. 9.1. Aonlicability. The provisions of this ITEM shall be applicable (unless the context clearly requires otherwise) to the administration and management of my estate and each fiduciary account created under this Will, and the terms "Fiduciary" or "Fiduciaries" shall mean whichever of my Personal Representative, Trustee or other fiduciaries, and the term "trust estate" shall mean whichever of my estate or such other fiduciary accounts the provisions of this Item are being applied to at the particular time. 9.2. Administrative Powers of Fiduciarv. In the administration and management of my estate and any fiduciary account created under this Will and in the -11- 099999-00005/December 26, 1996/HAJ/PAR/59702 management, investment and reinvestment of the Trust estate thereof, my Fiduciaries shall have and may exercise (subject to the provisions of 9.3. of this ITEM IX .and to any other provision of this Will limiting or qualifying in any way any power, authority or discretion of my Fiduciaries) full power, authority and discretion without the necessity of obtaining the order of any court to do all acts, to execute, acknowledge and deliver all writings and to exercise for the benefit of all persons who maybe or become beneficiaries under the provisions of this Will any and all powers, authorities and discretions given to or vested in such Fiduciaries by the provisions of this Will or by law. By way of illustration but not limitation, my Fiduciaries shall have and may exercise the following powers: A. To retain property in the form and character in which the same shall be received; B. To sell, convey, mortgage, lease for any term whatever, transfer, exchange and dispose of, either publicly or privately, the whole or any part of the Trust estate; C. To grant options for such period as my Fiduciaries shall deem advisable for the sale, conveyance, lease, transfer, exchange or other disposition of the whole or any part of the Trust estate and to exercise any option at any time held as part of the Trust estate; D. To invest and reinvest the whole or any part of the Trust estate in any kind of property, real, personal or mixed, or undivided or part interests therein, -12- 099999-00005/December 26, 1996/HAJ/PAR/59702 including stocks, bonds, notes, securities, minerals and other natural resources, limited partnerships, common trust funds, interest bearing accounts and other property of whatsoever character, located in the United States or abroad, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being hereby waived and without obligation to diversify the same and without liability for any decline in the value thereof; E. To purchase assets from my estate and to make loans to my Personal Representative, all upon such terms and conditions and with or without security as the Trustee shall determine; F. To hold, manage, develop and operate all residential and other real property held as part of the Trust estate, to release, partition, vacate or abandon any such property, to make improvements, thereto or thereon, to construct, demolish, alter, repair, rebuild, maintain and insure buildings and other improvements on any such property and to use other assets of the Trust estate for any of such purposes; G. To compromise and settle claims; H. To carry any property in the name of a nominee, including a clearing corporation or depository or in book entry form or unregistered or in such other form as will pass by delivery; -13- 099999-00005/December 26, 1996/HAJ/PAR/59702 I. To vote shares of stock, in person or by proxy, in favor of or against management and shareholder proposals and to join in or dissent from and oppose the reorganization, recapitalization, consolidation, merger, liquidation, or sale of corporations or properties; J. To employ accountants, agents, attorneys, brokers, employees, investment counselors and other representatives (any of whom may but need not be a person, association or corporation acting as, or affiliated with a Fiduciary at the particular time) to perform any act of administration (whether or not discretionary), to act without independent investigation upon their recommendations and to determine and pay their compensation and expenses out of the Trust estate; K. To distribute, without the necessity of filing a judicial accounting or obtaining judicial approval, the whole or any part of the Trust estate upon the receipt and release of the beneficiary entitled to receive such distribution, in which event my Fiduciaries shall be relieved of all further liability with respect to the property so distributed with like effect as if such distribution had been made pursuant to an order of court; L. To borrow money from any person in such amounts and upon such terms as my Fiduciaries shall determine and to pledge all or any part of the assets of the Trust estate to secure such borrowing; -14- 099999-00005/December 26, 1996/Hp7/pAR/59702 M. To permit any beneficiary to occupy any real property forming part of the Trust estate without rent or upon such other ..terms and conditions as the Trustee or my Personal Representative shall determine; N. To organize or cause to be organized alone or in conjunction with others, one or more associations, corporations, partnerships or other organizations; O. To continue any business, incorporated or unincorporated, in which I may have had an interest at the time of my death for such period, or to liquidate the same at such time and upon such terms, as my Fiduciaries may determine, to invest additional sums in any such business even to the extent that the Trust estate may be invested largely or entirely in such business, to act as, or select other persons, including any Fiduciary or any beneficiary hereunder to act as, directors, officers, employees of any such business, to pay compensation for so acting without regard to whether the person so acting is a Fiduciary or a beneficiary hereunder, and to make such other arrangements in respect thereof as my Fiduciaries shall determine; and P. To make any distribution or division of the Trust estate either in cash or in kind, or partly in cash and partly in kind and to allot different kinds of, or interests in, property to different shares, all as my Personal Representative or Trustee, as the case may be, shall determine to be equitable to effect such distribution or division. -15- 099999-00005/December 26, 1996/HAJ/PAR/59702 9.3. Limitations with Respect to Marital Trust. Any other provision of this Will to the contrary notwithstanding, my Fiduciaries shall not -have, nor shall they have, the right to exercise any power, authority or discretion given to or vested in them by the provisions of this Will or by law if the effect of their having, or having the right to exercise, such power, authority or discretion would be to prevent the Marital Trust from qualifying or continuing to qualify for the marital deduction allowable in determining the federal estate tax payable by reason of my death. As used in this subsection, the term "Marital Trust" shall mean any disposition under this Will with respect to which such marital deduction is claimed. 9.4. General Limitations. All powers, authorities and discretions given to or vested in my Fiduciaries by the provisions of this Will or by law shall be exercisable by my Fiduciaries only in a fiduciary capacity. 9.5. Exercise of Discretionar~Powers. Each and every power, authority and discretion given to or vested in my Fiduciaries or a class of Fiduciaries by the provisions of this Will or by law, whatever may be the nature or extent thereof, shall be freely exercisable by my Fiduciaries or class at any time and from time to time in their sole and absolute discretion, as they alone shall determine. Each exercise thereof shall not be open to question in any manner whatsoever by, and shall be binding upon, each person having an interest in the Trust estate. 9.6. Disclaimer By Personal Representative. I authorize my Personal Representative disclaim in whole or in part any property or interest therein passing to me -16- 099999-00005/December 26, 1996/HAJ/PAR/59702 or to my estate by reason of a testamentary or inter vivos transfer or an intestate disposition or by any other means. 9.7. Option with Respect to Expenses. In the event any expense of administration of my estate shall, at the option of my Personal Representative, be deductible either in computing any federal income tax payable during the administration of my estate or in computing the federal estate tax payable with respect to my estate, my Personal Representative shall exercise such option as my Personal Representative shall deem to be in the best interests of my estate and the beneficiaries thereof. In the event any such expense is deducted for federal income tax purposes, my Personal Representative may, but shall not be required to, transfer from income to principal an amount equal to the additional federal estate tax which my estate may be required to pay by reason of the failure to claim any such expense as a deduction for federal estate tax purposes. ITEM X: TRUSTEE. 10.1. I appoint my daughters, CLARE-ANN M. HOCKENSMITH and PATRICIA C. ADAMS, or either of them, as Trustees of any Trust created herein. Should neither accept said appointment, I appoint P.N.C. BANK, N.A. as Trustee. ITEM XI: PERSONAL REPRESENTATIVE: 11.1. I hereby nominate, constitute and appoint my wife, MARY C. CONNOR, Executrix of this my Last Will and Testament. In the event my wife fails to qualify or -17- 099999-00005/December 26, 1996/HA7/PAR/59702 ceases to so act, I name, constitute and appoint my daughters, CLARE-ANN M. HOCKENSMITH and PATRICIA C. ADAMS, or either of them, as Co-Executrices of any Trust created herein. Should neither accept said appointment, I appoint P.N.C. BANK, N.A. as Executor. ITEM XII: BOND. 14.1. No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction, but if a bond is nevertheless required, it shall be without surety. IN WITNESS WHEREOF, I hereunto set my hand and seal this ~ day of 1997. °~. f ~;. ~'~~ ~ ?~li?,,.- (SEAL) LESTER G. CONNOR Signed, sealed, published and declared by the above-named Testator, 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 sybss~ri names as witnesses. -18- 099999-00005/December 26, 1996/HAJ/PAR/59702 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA • ss. COUNTY OF CUMBERLAND We, LESTER G. CONNOR, ~,r..,,..,,~,.., ~'a _ _ and ~, -w, ,the Testator and th itnesses, respectively, whose names are signed to the a hed or foregoing instrument, being first duly sworn, to hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. i ,,. _ , J r': ~.._ ~. - 1 .i~ ~Jlc"l d' ~~~'LL-a-~l Sworn to or affirmed to and subscribed to before me by LESTER G. CONNOR, Testator, and ~~ _,`. ~.. ~~~~--~ and __ ~., tnesses, this ~_1.k~day of , 1997. ,: Notary Public My Commission Expires: NOTARIAL SEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. - 19 - My Commission Expires Dec.~21,1997 CODICIL TO THE LAST WILL AND TESTAMENT OF LESTER G. CONNOR I, LESTER G. CONNOR, of East Pennsboro Township, Cumberland County, Pennsylvania, do mare, publish and declare this to be-the sole Codicil to my Last Will dated January 6, 1997. ITEM I: I hereby amend said Last Will by adding the following Item II A. Item II A: I give and bequeath to the Church of Good Shepherd of 3435 Trindle Road, Camp Hill, Pennsylvania, the sum of Five Hundred ($500.00) Dollars. In all other respects, I hereby ratify, confirm and republish my .Last Will and Testament dated the 6`h day of January, 1997. IN WITNESS WHEREOF,. I hereby set my hand and seal this ~ day of ~~~~ , 2009. SEAL LE TER G. CONNOR Signed, sealed, published and declared by the above-named Testator, as the first Codicil to 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 named as witnesses. AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . We, LESTER G. CONNOR, ~o~/~~E~4' .Td!-~~S°r~ and ~ ~ ~ W ~~ ~. ~~ y ~.,~ s ,the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority .that the Testator signed and executed the first Codicil to his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed. and that each of the witnesses, in the presence and hearing, of the Testator, signed the f rst Codicil to his Last Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Sworn to or affirmed to and subscribed to before me by LESTER G. CONNOR, Testator, and subscribed and sworn to before me by Wl' _ C`C A., ______ _ and ~~ ~ D f~~1 u ~~ ~ ~ I~~t~~'S witnesses, this % ~ ~ day of ,~,~,-~~- , 2009. ~~ ,~ -~ Notary Pu is My Commission Expires: COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL :385144 Margaret E Ruff, Notary Public Lemoyne Boro, Cumberland County My commission expires May 30, 2011 LESTER G. CONNOR EXHIBIT B IN RE: ESTATE OF LESTER G. CONNOR, IN THE COURT OF COMMON PLEAS OF Late of the Borough of Camp Hill, Cumberland CUMBERLAND COUNTY, PENNSYLVANIA County, PA ORPHANS' COURT DIVISION NO. 21-10-01030 CONSENT AND JOINDER The undersigned, a Qualified Beneficiary and Trustee under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request for a Decree approving termination of the Trust. IN WITNESS WHEREOF, the undersigned has executed this Consent and Joinder on this ~_ day of ~~~ , 2011. Signed, Sealed and Delivered the resence of , ,~ ~, ~ ~ /~~`, (SEAL) PATRICIA C. ADAMS :431832 EXHIBIT C IN RE: ESTATE OF LESTER G. CONNOR, IN THE COURT OF COMMON PLEAS OF Late of the Borough of Camp Hill, Cumberland CUMBERLAND COUNTY, PENNSYLVANIA County, PA ORPHANS' COURT DIVISION N0.21-10-01030 CONSENT AND JOINDER The undersigned, a Qualified Beneficiary and the Trustee under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request for a Decree approving termination of the Trust. IN WITNESS WHEREOF, the undersigned has executed this Consent and Joinder on this t ~" day of ~lQ~,t-~. , 2011. Signed, Sealed and Delivered In the Presence of.• ~b /~ _ ~ ~~ "" CLARE-ANN HOCKENSMITH :431832