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HomeMy WebLinkAbout07-22-11IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REGISTER OF WILLS PETITION FOR PROBATE AND GRANT OF LETTERS Estate of Michael E. O'Brien a/k/a: a/k/a: a/k/a: Deceased ESTATE NO: 21- ~ 0 0~ SS NO: 182-46-4481 Petitioner(s) who is/are 18 yrs of age or older, apply(ies) for: COMPLETE SECTION `A' or `B' AND "C" as a licable: ~. 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 '~'r'~'g'`l __ and codicil(s) dated ~ ~~„t ~, 8 , 2.t~ 3 ~s~ (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): ~. Grant of Letters of Administration ([f applicable, enter d.b.n., pendent lite, durante absentia, durante minoritate) C. Petitioner(s), after a proper search, has/have ascertained that Decedent left na 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 d~CiDrce proceeding wherein grounds for divorce had been established as provided in 23 Pa. C.S.A. § 3323(8), e~e~as followsc ~~ ~..... ~-r~ C7 t.,.r Name Address Rela Dece '•~ .~.. ~.:7 -~ :"~ Ti ~7 C _ ~~ + _ ~, ~~', -• C L-7,, ~"'* ~ i ;'"f'', _.} . -~'? ~rn ~-- ~~ USE ADDITIONAL SHEETS IF NECESSARY' R THIS SECTION MUST BE COMPLETED: Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence At 520 Reno Avenue, Apartment 7, New Cumberland PA 17070 (Street address with Post Office and Zip Code, Municipality: Township, Borough, City) Decedent, then 5 5 years of age, died at (Month, Day, Year a th) (City and State where death occurred) Estimated value of decedent's property at death: ~ ~ ~ ~~ _Ifdomiciled in PA All personal property $ 10,000.00 If not domiciled in PA Personal property in Pennsylvania $ _If not domiciled in PA Personal property in County $ _Value of Real Estate in Pennsylvania $ Total Estimated Value $ 10,000.00 Location of Real Estate in Pennsylvania: (Provide full address if possible.) None Name(s) & Melling Address(es) Todd M. O'Brien Interim Form RW-02 revised 12.26.10 by Cumberland County pending action by the Court Page 1 of 2 New Cumberland, PA 17070 J~ ~, OATH OF PERSONAL REPRESENTATIVE Commonwealth of Pennsylvania 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 representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate accarding to law. Sworn to or affirmed and subscribed ~ ,, me 02,,7 "d --~di~f ~- w..,,.> ~~ For the Register r--~~' rr~ r.~ DECREE OF PROBATE AND GRANT OF LETTERS ~ ~" ~ r`' ~.~ ~~ c7 "-- i~ ~..~i:. II -'°-,-'~~ Estate of Michael E. O'Brien ,Deceased File Number: 21- 1 ~ ~~ f y- ~w AND NOW, this ~,~day of ~ h/ , in consideration of the Petiti~ri on the reverse side hereon, satisfactory proo havi been presented before me, IT IS DECREED that Letters x Testamentary of Administration are hereby granted to: (It applicable, enter c.t.a., d.b.n., d.b.n.c.t.a., etc.) Todd M. O'Brien in the above estate and that instruments(s) dated ~2'tjZO'T1 8 O %i described in the petition be admitted to probate and filed of record as the last Will and Codic 1(s) of Decedent. ,~ Glenda Farner Strasbaugh, Register of Wills FEES: Letters .................... $ ' a ~ Will ....................... . ~ 4 Codicil(s) .............. . (~~ Short Certificates ' C ~ ( )Renunciations ....... Bond ............................ Other ............................. Automation FEE......... 5.00 JCS FEE ................... 23.50 . $ ~,~-~ ~•.5~ TOTAL ............... Signature of Counsel Required to Enter Appearance r-Y~-t C ~ '^~ _., !..3 J `.,..~f ...r ~.~_ --, .....~ -_ r~ r- ~~ --~, ~~ Att 's Si nature ~ ~v ~+ Y g PRINTED Name: Steven R. Snyder Supreme Court ID No.: 90994 Address: 155 South Hanover Street Carlisle, PA 17013 Phone: 717-240-6070 Fax: 717-241-6878 Interim Form RW-02 revised 12.26.10 by Cumberland County pending action by the Cvurt Page 2 of 2 I(h.SO~ RED i(11l1h~ ~ f 'tl ~/+~'~ ~~~~ ~~ a LOCAL REGISTRAR'S CERTIFICATION ~JF DE~-~~F~•1 WARNING: It is illegal to duplicate this copy by photostat or photogra~+F~. Fee for this certificate, $6.00 P 17727228 Certification Number This is to certify t})~,t the inf=~r':~~ation here given is correctly copied fro)r ~In original Certificate of Death duly filed with me ~)s L cal Registrar. The original certificate will be fore arded to the State Vital Recordls Office for p~rmt neat filing. L'. ~~~'>~ac..1~.,>~ 2 U ~' .tt~C /2o1a Local lEZegistrar Date Issued ~. ~~ O == ~'~~ ~ C.... r~,7 ~~~ ' ~ - ~ _ -. r~_. .~, ~~ r ,. ~ H705.144 REV 112006 TYPE/PRINT IN PERMANENT BLACK INK 433-068 ~ ; W 0 Z COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CORONER'S CERTIFICATE OF DEATH ~$@@ )nStTUCt10rIS 8fld @XemPles OA C@V@I'S@~ STATE FILE NUMBER 1. Name d Decedare (Rrst, ndddle, last, suffix) 2. Sex 3. Social Security Nurt~er 4. Date of Death (Month, day, year) Michael E O'Brien Male 182 - 46 -4481 Jul 9 2011 5. Age (Lest BirNday) lNxrer 1 year Under 1 day 8. Date d Birth (Monet, r) 7. Birmplace and state a country) Ba Place d Deam (Clredr on one) "~"~° °e" "a"' Carlisle, PA " oMnr: 55 Yrs. July 24, 1955 ^lnpe8em ^ER/Outpatient ^DOA ^NuraingEioma Residence ^Omer-Spedly: fib. County d Death 8c. C Boo, . d Deets ed. FadWy Name (M nd krsMlufion, give street and rxxriber) 9. Was Decedent of Hlapedc Odpn? ®No ^ Yee 10. Race: Amedrrm Irdlen, Black, Whke, sk:. (M Yea, epecdy Cuban, (Spedly) Cumberland New Cumberland 520 Reno Avenue Mex~an'PrnrtoRlpn'etc•) White 11.Oecedern's lleuel Kind d wok Gone moat d Yfe. Do not state 12. Was Decedent ever b dre 13. Depderu'e Eduptbn (Specify Doty highest grade comp leted) 14. Merkel Status: Mertretl, Never Monied, 15. Surviving Spo uw (M wife, ghre maiden name) Kind d Work Kind d Brminess! Intlwrry U.S. Armed Forces? Elementary /Secondary (0.12) Cdrege (1.4 a 5+) ~b01N~' Dlvorpd (~~ Divorced ~]Yw ^~ 12 1fe~DaaadaaYaAleilm AddrealSVaei,~Ily I te, ~ code) 7LV tCeI10 HVE 'IlLie ~ DecedenYa PA L~Ne In~~rn . / New Cumberland, PA 17070 Achrel Resdence 17a. State T~~7 17a ^ Yea, Decedern tivedm Twp. ,m.ce„nty Cumberland ,7d.® "«Hea~~^ New Cumberland I c,y,Bao 18. Father's Name (FNst, middle, last, suffix) 19. Momer's Name (Kral, middle, maiden surname) Richard O'Brien Lillian Baum 20a. Informant's Name (Type I Print) 20b. Infornant's Maifirp Address (Street, dty / brrr, slate, zip code) Todd O'Brien 9390 Grand Falls Drive Jacksonvill FL 32 44 21 a. Me1Md d DlspoafMOn ~] Crematbn ^ Donation 21 b. Dare d DL9poekbn (Month, day, Year) 21c. Place d Diapodtbn (Name d cemetery, crernetay a other place) 21d. Loplbn (Gty I town, stets, zip coda) ^ Budal ^ Removal from Sate wee CranrMlon or lbrtetlon AuMaized July 20, 2011 Hof fman-Rath Funeral Home & Carl isle / PA 17013 ^ OBter • Sperdly by MeacN EzamMbr / CoranerT Yes ^ No zza are d Farnrd as such) 22b. Ucenw Number 2zc. Name and Addrew d Fadfity Hof fman-Roth Funeral Home & Crematory - 138504 Complete ttera when certllying 23e. To the best d my krtowlerlge, dwm occurred at the fime, dare and place stated. (Sigrtehxe ant title) 23b. Ucense Number 23c. Dale signed (Month, day, year) phyairien is rat evar7aDle at dme d death to certlly cause d death. Mama 24.28 must be completed by person 24. Time d Death 25. Date Prorburxnd Dead (Month, day, year) 26. Wes Case Referred to Medical Examiner I Coroner fa a Reason Omer then Crematbn or Dantbn? whoprorraxxwdeam. Unknown P. M. Jul 16 2011 ~Yw ^No CAUSE OF DEATH (See Inatructlona end examples) r Approxknate IMervd: Part II: Enter other 28. Did Tdxicxw lJw Contribde to Death? Meet 27. Pad I: Enter the dntrr d events - diswses, injudes, a corrtpk;adats - that dredly caused the death. DO NOT ernar terminal events such as priac crest, r Onset to Deam but not resulMng in the urtdedyxtg cause given M Part L ^ Yes ^ Probably respiratory artesl, a ventdcriar fbripatbn wMhaA showing the efiobgy. Ust anty orn pose on each line. i ^ No ^ Unknown NAMEDIATE CAUSE (Fanl dieww a r corrdhmresullirtgindeam) ~ a, Gunshot to Head r 29. M Female: ^ Due to (a as a consequence oft: ~ Nd pregnant wMfdrt pest Year ~ ~. M a„y, b. ~ b d 9 ^ Pregnant at tkne d death carne ate an ne a Due to (a as a IN~DERLYING ~~ np ~: ~ ~ ^ Not pregnard, but pregnant wimkt 42 days ream ~madj e~ds~ a °• ~ _~ d deem Due b (a u a consequence of): r ^ Nd pregrrern, but pregnard 43 days b 1 year d. ~ balsa deem ^ lJnlobvm Y pragwrn wMHn the pest year 30a. Woe an Autopsy 30b. Were Autopsy Rndxgs 31. Maurer d Deem 32a Date d Ir~ry (Monh, day, year) 32b. Desalbe How Inury tbpxrecl Intentional S e 1 f 32c• Place d Injury: Homo, Fenn, Street, Factory, Perlarrrred7 Available Prbr b Compretbn dcauwdoeam? ^ Naturd ^ ~~ Jul 9, 2011 Inflicted Gunshot-Hand un Office BulMlktg, etc. (Seedy) Home ^ Yes No ^ Yes ^ No ^ Aoctirlent ^ Pendng Investlgetlon 32d. Time d Injury 32e. Injury at Wodc? 32f. M Trartspodatbn Injury (Spec/ty) 32g. Caption of Injury (Street, dry /town, state) ~~ ^ coaw ~ ~ ~~~ Unknown ^ Yw tear ~ y~l ^ DrNer /Operator ^ Passenger ^Pedestrian P.M. aher•s~a~;y: Reno enue New Cumberland PA 33e. Csrdfiar (dardc ady are) 33b. Sgneture Cerdfkr • Certttykp pfryeklan (PhYaiden c~Mn9 pow d seem when enomar ptryskdan bee prawurxxd seam and corgreted nem 23) ,~ -~~~ Chi f D C Too,. txeetdmy knowbdge,ae.M, ocerrred due to the aues(s)and m.mrxwautsd--------------------------------- ^ - e e ut oroner /~ P y ' PnY ~ c~Yb9 t~~ (gym born DEW death ant ceAHying b pow d dwm) 33c. Lk:errree Number 33d. Date Signed (Monet, day, year) To tlr Dwt of my bawNdge. deaM occurred N the Mms, data. and place, and due b dra rauw(s) and merxrar r etatetL _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ^ • trkak.lrxemlr.r/ On Mn bwls d axamhnlbn and / a Invastlgetla6 trr my opMbn, dwth ocarred at the time, dab. and place, end due to Mrs qute(e) and marxnr w ebterL~ Jul 20 2011 34. d P Who Cauw d ( / Pnm "a"~Cid~rliewefe~ ~~porier D ~ ~ ~° t C 35.Registrer's and r 3s.' bFaee(Manm deaYwd . , i e epu y oroner 6375 Basehore Road S it ~~1 - ~ ~ lC~th I ~ I (? I , , u e M h i b P 170 0 . . ec an cs urg, a. 5 Disposition Permit No. L/ ~` ` ~'.S L ) LAST WILL OF MICHAEL EDWARD O'BRIEN Lee E . Oe:~terling, Esquire Lee E. Oesterling & Associates, LLC 42 East Main Street Mechanicsk~urg, Pennsylvania 17055 F..,.. 1 AA - I ~ ~~ ± ~ ~_n ~~ . ~ ~ ~j C.. LAST WILL AND TESTAMENT OF MICHAEL EDWARD O'BRIEN Introductory Clause .. .............. 1 ITEM I Direction to Pay Debts ............................ 1 ITEM II Direction to Pay All Taxes from Residuary Estate ....... 1 ITEM III General Bequest of Personal and Household Effects ........ 1 ITEM IV Outright Gift of All Property to San, Contingent Gift to Issue of Son, Contingent Gift to Named Beneficiary ......................................... 2 ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters ............. 2 (1) Naming an Individual Personal Representative ........ 2 (2) Fee Schedule for Individual Personal Representative ...................................... 2 ITEM VI Definition of Personal Representative ..... 2 ITEM VII Powers for Personal Representative ............ 3 ITEM VIII Provision for Personal Representative to Act as Trustee for Beneficiary Under Age Twenty-One 3 ITEM IX Discretion Granted to Personal Representative in Reference to Tax Matters .................... 4 ITEM X Definition of Children ................................... 4 ITEM XI Definition of Words Relating to the Internal Revenue Code ................................................ 5 ITEM XII Statement by Testator of Intent Not to Exercise Power of Appointment ...................................... 5 ITEM XIII Simultaneous Death Provision Presuming Beneficiary Predeceases Testator ...................... 5 Testimonium, Attestation and Self-Proving Affidavit .. 7 ii LAST WILL AND TESTAMENT OF MICHAEL EDWARD O'BRIEN Introductory Clause. I, MICHAEL EDWARD O'BRIEN, a resident of and domiciled in the Town of MECHANICSBURG, County of CUMBERLAND and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I have one living child: TODD MATHEW O'BRIEN, born December 30, 1976. ITEM I Direction to Pay Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ITEM II Direction to Pay All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Fast Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any z-ecipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ITEM III General Bequest of Personal and Household Effects. I give and bequeath all my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, bool~:s, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property, to my son if he shall survive me. If my son shall not survivee me, the issue of my son surviving me, shall take per stirpes thE~ share my son would have Last Will and Testament of MICHAEL EDWA~'.D O'BRIEN Page 1 taken had he survived me. If my issue do not agree to the division of the property among themselves, my Personal Representative shall make such division among them, the decision of my Personal Representative to be in all respects binding upon my issue. If any beneficiary hereunder is a minor, my Personal Representative may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my Personal Representative. ITEM IV Outright Gift of All Property to Son, Contingent Gift to Issue of Son, Contingent Gift to Named Beneficiary. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, absolutely in fee simple to my son, TODD MATHEW O'BRIEN, .if he shall survive me. If my son shall not survive me, his surviving issue shall take per stirpes the share he would have taken had he survived me, or in default of such issue to LEILANI J. BRANDY. ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters. The provisions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Individual Personal Representative. I hereby nominate, constitute and appoint as Personal Representative of this my Last Will and Testament TODD MATHEW O'BRIEN and direct that he shall serve without bond. (2) Fee Schedule for Individual Personal Representative. For its services as Personal Representative, the individual Personal Representative shall receive no compensation but shall be entitled to reimbursement for reasonable expenses. ITEM VI Definition of Personal Representative. Whenever the word "Personal Representative" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender th~.ereof, and shall apply equally to the Personal Representative named herein and to any successor or substitute Personal Representative acting hereunder, Last Will and Testament of MICHAEL EDWARD O'BRIEN Page 2 and such successor or substitute Personal Representative shall possess all the rights, powers and duties, authority and responsibility conferred upon the Personal Representative originally named herein. ITEM VII Powers for Personal Representative. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to Personal Representatives generally, my Personal Representative is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general, to exercise all the powers in the management of my Estate which any individual could exercise in the management of similar property owned in his or her own right, upon such terms and conditions as to my Personal Representative may seem k~est, and to execute and deliver any and all instruments and to do all acts which my Personal Representative may deem proper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order. ITEM VIII Provision for Personal Representative to Act as Trustee for Beneficiary Under Age Twenty-One. If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21) yeaz-s or if any real property shall be devised to a person who has not: attained the age of Twenty-one (21) years at the date of my death, then such share or property shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Personal Representative acting as Trustee shall retain possession of the share or property in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share or property as my Personal Representative deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration t:o the extent my Personal Representative deems advisable any other. income or resources of the beneficiary or his or her parents known to my Personal Representative. Any income not so paid or applied shall be Last Will and Testament of MICHAEL EDWAF:D O'BRIEN Page 3 accumulated and added to principal. The beneficiary's share or property shall be paid over, distributed and conveyed to the beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives. Whenever my Personal Representative determines it appropriate to pay any money for the benefit of a beneficiary for whom a trust is created hereunder, then the amounts shall be paid out by my Personal Representative in such of the following ways as my Personal Representative deems best: (1) directly to the beneficiary; (2) to the legally appointed guardian of the beneficiary; (3) to some relative or friend for the care, support and education of the beneficiary; (4) by my Personal Representative using such amounts directly for the beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. My Personal Representative as trustee sr:all have with respect to each share or property so retained all t:he powers and discretions conferred upon it as Personal Representative. ITEM IX Discretion Granted to Personal Representative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income and principal, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any t:ax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of t:he allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions. ITEM X Definition of Children. For purposes of this Will, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is Last Will and Testament of MICHAEL EDWAF.D O'BRIEN Page 4 t by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. The term "per stirpes" as used herein has the identical meaning as the term "taking by representation" as defined in the Pennsylvania Probate Code. ITEM XI Definition of Words Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit" ("unified credit" shall also mean "applicable credit amount"), "applicable exclusion amount," "state death tax credit," "maximum marital deduction," "marital deduction," "pass," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. For purposes of this Will, my "available generation-skipping transfer exemption" means the generation- skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986, as amended, in effect at the time of my death reduced by the aggregate of (1) the amount, if any, of my exemption allocated to lifetime transfers of mine by me or by operation of law, and ( 2 ) the amount,. if any, I have specifically allocated to other propert~~ of my gross estate for federal estate tax purposes. For purposes of this Will if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired (including extensions) and I have not yet filed a return, it shall be deemed that my generation-skipping transfer exemption has been allocated to these transfers to the extent necessary (and possible) to exempt the transfer(s) from generation-skipping transfer tax. Reference to sections of the Internal Revenue Code ar.d to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ITEM XII Statement by Testator of Intent Not to Exercise Power of Appointment. I hereby refrain from exercising any power of appointment that I may have at the time of my death. ITEM XIII Simultaneous Death Provision Presuming Beneficiary Predeceases Testator. If any beneficiary and I should die under such circumstances as would make it doubtful whether the Last Will and Testament of MICHAEL EDWARD O'BRIEN Page 5 beneficiary or I died first, then it shall be conclusively presumed for the purposes of this Will that the beneficiary predeceased me. Last Will and Testament of MICHAEL EDWARD O'BRIEN Page 6 t " Testimonium, Attestation and Self-Proving Affidavit. I, MICHAEL EDWARD O'BRIEN, the Testator, s_Lgn my name to this instrument this ~ day of April, 2003, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my last will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~ ~ ~ -~ MI HAEL EDWARD O'BRIEN W e , `' C /S r~ (~-0'~/'Q ~ and ~ C~ , the witnesses, sign our names to this instrument, eing first duly sworn, and do hereby declare to the undersigned authority that the Testator signs and executes this instrument as his last will and that he signs it willingly (or willingly directs another to sign for him), and that each of us, in the presence and hearing of the Testator, and in the presence of each other, hereby signs this will as witness to the Testator's signing, and that to the best of our knowledge the Testator i.s eighteen years of age or older, of sound mind, and under no constraint or undue influence. (Witness) (Witness The Commonwealth of Pennsylvania County of CUMBERLAND Subscribed, sworn to, and acknowledged before me by MICHAEL EDWARD O'BRIEN, the Testator, and subscribed and sworn to before me by ~e ~ orb ~l.~r~ra'Ql and /Q ' witnesses, this c~-' day of April, 2003. /'' ~' I ",~ ( Seal ) otary Publ~ic~~r Pennsy vania My Commis~~ion Expires : ~!-,2~ ° !)(o Notarial Seal Lee Oesterling, Notary Public Mechanicsburg Boro, Cumberland County My Commission Expires Apr. 29, 2006 Member, Pennsylvania Association Of Notaries Last Will and Testament of MICHAEL EDWAF,D O'BRIEN Page 7