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LAST WILL AND TESTAMENT
OF
SUSAN R . HAMMEL
I, SUSAN R. HAMMEL, of x+35 West South Street, Carlisle,
Cumberland County, Pennsylvania, being of sound mind, memory and
understanding, do hereby make, publish and declare this to be my Last
Will and Testament, hereby revoking any and all Wi:Lls at any time
heretofore made by me.
ITEM 1: I give all of my articles of personal or household use,
including automobiles, together with all insurance relating thereto,
to my husband, JEFFREY H. BENJAMIN, if he survives me by thirty (30)
days. In the event that my husband does not survive me by thirty
C30) days, except as I may have provided in a memorandum signed by me
and attached to my copy of this Will, I give all of my articles of
personal or household use to my children in equal shares. If any
child of mine has not attained eighteen (18) years of age, my
Executrix shall distribute to the guardian of my child items deemed
appropriate by her in her sole discretion. All ot~ner items snarl ~e
sold and the proceeds held in trust in accordance with the provisions
set forth hereinafter in ITEM 2.
ITEM 2: If my husband, JEFFREY H. BENJAMIN, survives me, I give
the amount necessary to reduce the federal estate tax falling due
because of my death to the lowest possible figure to my Trustee, in
trust, to keep it invested and thereafter :~~ r~_.:
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CLECKNER & FEAREN °Y ~ k ~ ~_~~
ATTORNEYS AT LAW ~~-`~ ~ ` w}
HARRISBURG. PENNSYLVANIA -~'~ ]~ f`" ~ ~ ! -~ ~ ._C.:
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(a) During my husband's lifetime:
(1) The entire net income shall be ~~aid to him, at
least quarterly; and
(2) As much of the principal as my Trustee may from
time to time think desirable taking into account funds
available from other sources for his heall~h, support or
maintenance shall be paid to him.
I intend my Trustee to use principal liberally for my
husband to enable him to maintain insofar as possil~le the standard of
living to which he has been accustomed during my lifetime.
(b) On my husband's death:
(1) Any increase in death taxes or ,~.dministration
expenses in his estate caused by the inclusion of a portion
of this trust in his estate shall be paid out of the
principal of such portion, except to the extent that a
specific reference to this trust in his Will provides for
payment of such taxes and expenses from other sources; and a
written statement by his Executor or Administrator of the
amounts thus payable may be accepted as being correct.
(2) The balance of the then remaining principal shall
be added to and held and administered as part of the
principal of the residuary trust.
ITEM 3: I give the residue of my estate, real and personal, to
my Trustee, in trust to keep it invested and thereafter:
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG, PENNSYLVANIA
- 2 -
(a) If my husband, JEFFREY H. BENJAMIN, :survives me, during
his lifetime:
(1) The net income shall be paid to him, in quarterly
or other convenient installments; and
(2 ) As much of the principal as my '.Trustee may from
time to time think desirable, taking into account funds
available for other sources, for the health, support and
maintenance of my husband or my children, or the education
of my children, either shall be paid to ghat person or shall
be applied directly for those purposes. None of the
principal of this trust shall be paid to or applied for the
benefit of my husband unless the principal of the marital
deduction trust has been exhausted; and in addition
(3) After the marital deduction trust is exhausted,
my husband shall have the right in each calendar year to
withdraw from principal up to $5,000.00 or five percent (5%)
of the principal of the trust, whichever is greater.
(b) After my husband's death, or mine if I survive him, and
as long as there is any living child of mine under twenty-five
(25) years of age:
(1) The net income shall be distributed in quarterly
or other convenient installments to one or more of my
children in such amounts or proportions a.s my Trustee may
from time to time think appropriate; and also
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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( 2 ) As much of the principal as my ~Prustee may from
time to time think desirable for the health, support,
maintenance or education of any of my chi:dren either shall
be paid to that person or shall be applied directly for
those purposes.
My primary concern is for the care and education of my
children until they become self -supporting, and while my general plan
is to treat them alike, I recognize that needs will vary from person
to person and from time to time. Accordingly, I direct that all
distributees need not be treated equally or proportionately; that one
or more of the eligible distributees may be wholly excluded from any
or all periodic distributions; that the pattern followed in one
distribution need not be followed in others; and that my Trustee may
give such consideration to the other resources of each of the
eligible distributees as my Trustee may think appropriate.
~.
~ (c) After my husband's death, or mine if I survive him and
as soon as there is no living child of mine under twenty-five
(25) years of age, the then remaining principal shall be divided
,~-.
into equal shares, so that there will be one share for each
child of mine who is then living or who has died leaving issue
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-~ and each share shall be kept invested as a separate trust and
_-----,
thereafter
(1) During each child's lifetime:
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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(a) The net income from each trust shall be paid
to my child in quarterly or other convenient install-
ments; and
(b) As much of the principal of the trust as my
Trustee may from time to time think desirable taking
into account funds available from other sources for the
health, support, maintenance or education of that child
either shall be paid to that person or shall be applied
directly for those purposes; and in ~~,ddition
(c) Each child shall have the right to withdraw
up to one-half (1/2 ) of the balance thereof at any time
after reaching twenty-five ( 25 ) year~~ of age and the
entire balance thereof at any time a_eter reaching
thirty (30) years of age.
~~~ .
°~ (2) At each child's death or at the time for the
~ setting apart of shares in the case of a child who dies
:~;
before that time, any then remaining principal of that
~~-', child's trust shall be paid to my then living issue, per
stirpes, in equal shares.
~~ ITEM 4: In calculating the amount to be allocated to the
~---.
,,
marital deduction trust the following principal shall apply:
(a) The unlimited marital deduction allowed by the Economic
Recovery Tax Act of 1981 shall apply to my estate.
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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• ., .:
(b) The amount shall be calculated as if the Executor
elected to qualify the entire marital deduction trust for the
marital deduction in my estate.
(c) The value of any property which qualj:fies for the
marital deduction in my estate but which does not pass under
this instrument to the marital deduction trust; shall be taken
into consideration, and
(d) The amount shall be reduced to the extent necessary to
give my estate the full benefit of all other c~eductions and
credits allowed in calculating the federal estate tax in my
estate but only to the extent that state deatri taxes are not
increased.
ITEM 5: No property ineligible for the marit~il deduction shall
be distributed to the marital deduction trust. Property distributed
in kind to the marital deduction trust shall be di:~tributed at thefts
value at the time of distribution or allocation. :~ub~ect to the
foregoing, my Executor shall have absolute discret~Lon in selecting
the property to be distributed to the marital deduction trust.
ITEM 6: I shall be deemed to have survived mkt husband if the
order of our deaths is not clear.
ITEM 7: I direct my Executor to elect to qua]'_ify the marital
deduction trust for the marital deduction in my estate provided that
my Executor shall elect not to qualify for the mar'Ctal deduction such
portion of the marital deduction trust as my husband or his personal
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG, PENNSYLYANIA
- 6 -
•.
representative, guardian or agent acting under a power of attorney so
directs in writing. I authorize my Executor to exE~rcise any other
options available in determining and paying death taxes in my estate
as my Executor deems appropriate, without regard to any effect upon
the size of the marital deduction trust and withoui~ requiring
adjustments between income and principal.
ITEM 8: If any person who is, in my Trustee'; opinion, disabled
by advanced age, illness or other cause becomes en~,itled to any
income or principal of the residuary trust:
(a) as much of the income or principal as my Trustee may
from time to time think desirable for that beneficiary either
shall be paid to him or her or shall be applied for his or her
benefit; and
{b) the balance of such income and principal shall be held
as a separate trust for the beneficiary and, subject to my
Trustee's power to pay to or to apply for the benefit of the
beneficiary, both income and principal of such trust shall
together with any net income therefrom be kept and invested and
paid to the disabled person when he or she, in my Trustee's
opinion, becomes free of disability.
Any funds to be applied under this article either shall be applied
directly by my Trustee or shall be paid to a parent or guardian of
the beneficiary or to any person or organization assuming care of the
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG, PENNSYLVANIA
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beneficiary, and my Trustee shall have no further responsibility for
any funds so paid.
ITEM 9: If my Trustee, in my Trustee's sole discretion, deter-
mines that it is desirable to do so, my Trustee mays, without further
responsibility, terminate any trust for a disabled beneficiary under
the preceding article and pay the then remaining pr°incipal and income
of that trust to the beneficiary or to his or her guardian or to any
person or organization taking care of him or her.
ITEM 10: Each trust hereunder shall be entit]_ed to a propor-
tionate share of income accruing from the event which precipitates
its creation and, pending actual division, distributions of income
and principal may be made directly to a trust or, :~ub~ect to the
terms thereof, to the beneficiaries of the trust. Except in the case
of the marital deduction trust, all income undistr'Cbuted at a bene-
ficiary's death shall be treated as if it had accrued thereafter.
ITEM 11: No interest in income or principal :hall be assignable
by or available to anyone having a claim against a beneficiary before
actual payment to the beneficiary under any trust ~~reated in this
instrument.
ITEM 12: I authorize my Executor and my Trustee:
(a) to retain and to invest in all forms ~~f real and
-- personal property, without being confined to :investments
authorized by a statutory list;
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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(b) to compromise claims and to abandon arty property which
in my Executor's or my Trustee's opinion is of little or no
value and which is not otherwise specifically bequeathed under
the terms of my Will;
(c) to sell at public or private sale, to exchange or to
lease for a period of time, any real or personal property, and
to give options for sales or leases;
{d) to loin in any merger, reorganization, voting trust plan
or any other concerted action of security holders, and to
delegate discretionary duties with respect thereto;
(e) to borrow from anyone, even if the lender is an executor
or trustee hereunder, and to pledge property ;~.s security for
repayment of the funds borrowed;
(f) to make loans to and to buy property :from my husband's
executor or administrator;
(g) to apply directly for my husband's benefit all sums to
which he is entitled from the marital deduction trust if he is,
in my Trustee's opinion, disabled by advance age, illness or
other cause;
(h) to allocate any property received or charge incurred to
_ principal or income or partly to each, without regard to any law
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defining principal and income; provided that this authority
shall not extend to the marital deduction trust; and
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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(i) to distribute in kind and to allocate specific assets
among the beneficiaries in such proportions a~> my Executor or my
Trustee may think best, so long as the total market value of any
beneficiary's share is not affected by such a~Llocation; provided
that nothing in this paragraph shall affect tYie provisions set
forth above regarding funding of the marital deduction trust.
These authorities shall extend to all properties at; any time held my
Executor or my Trustee and shall continue in full j'orce until the
actual distribution of all such property, except a~~ otherwise
specifically stated. All powers, authorities, and discretion granted
by this Will shall be in addition to those granted by law and shall
be exercisable without court authorization.
ITEM 13: I appoint my husband, JEFFREY H. BENJAMIN, Executor of
this my Last Will and Testament. If for any reason my husband fails
to qualify or ceases to act, I hereby appoint LAURIE ROBIN HAMMEL, of
.`~~;
90 8th Avenue, Brooklyn, New York, Executrix of this my Last Will and
Testament. If for any reason Laurie Robin Hammel fails to qualify or
~~ ceases to act, I appoint PHILIP M. BENJAMIN, Executor of this my Last
~~~~ Will and Testament.
ITEM 14: I hereby appoint LAURIE ROBIN HAMMEL Trustee of the
trusts created under this my Last Will and Testament. If for any
reason she is unable to act in this capacity, I appoint PHILIP M.
BENJAMIN, Trustee of the trusts created hereunder.
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
- 10 -
ITEM 15: No Executor or Trustee who is a benE~ficiary hereunder
shall ever participate in:
(a) the exercise of, or decision not to exercise any
discretion to pay income or principal to, or ;~.pplies income and
principal for the benefit of that beneficiary;
(b) the determination whether a beneficiary is disabled;
(c) the decision to terminate any trust hereunder;
(d) the selection of a custodian for a mi:n.or;
(e) the exercise of discretion to allocate receipts or
expenses between principal and income;
(f) the decision to exercise tax options or the selection of
the property to be allocated to the marital deduction trust.
ITEM 16: In the event that my husband, JEFFREY H. BENJAMIN,
predeceases me, I hereby appoint ANGELA BARTOLI and JAMES
RICHENDERFER, guardians of the person of any minor child of mine.
ITEM 17: In the event that my husband, JEFFREY H. BENJAMIN,
predeceases me, I appoint LAURIE ROBIN HAMMEL, guardian of the estate
of any of my minor children receiving sums of money, real property or
intangible personal property free of trust by reason of my death. I
authorize LAURIE ROBIN HAMMEL in her sole discretion and without
- order of court to retain such property in kind or to sell the same,
~~" to invest and reinvest without being limited to investments
~_
authorized by statutory lists and to use both income and principal
for the benefit of my minor children.
CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG. PENNSYLVANIA
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ITEM 18: It is my desire that my Trustee and the guardian of
the property of my minor children, LAURIE ROBIN HAMMEL, consult from
time to time with the guardians of the person of my minor children,
ANGELA BARTOLI and JAMES RICHENDERFER, to ascertain the financial
needs of my minor children in their custody. My trustee is
authorized to make payments to ANGELA BARTOLI and TAMES RICHENDERFER
from the trust for expenses they incur in maintain:i.ng my children.
ITEM 19: No Executor or Trustee named hereunc~er shall be
required to give bond.
ITEM 20: Any Executor or Trustee named hereu~lder may resign at
any time without court approval.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
day o f f~,~ t~ ~'~' ~~ ~_~' ~'' , 19 8 9 .
.~~ `! P
A_-l1 _} J~'Y ~ ! { ",i'a~rv~ ~
~~ ~~ ~,, ( SEAL )
i 1.:
SUSAN R . HAMMEL
~ ~ ~ ~ ~
Signed, sealed, published and declared by the above Testatrix,
SUSAN R. HAMMEL, to be her Last Will and Testament in our presence,
who, at her request, in her presence and in the presence of each
CLECKNER & FEAREN
ATTORNEYS AT LAW ~ 1 ^
HARRISBURG. PENNSYLVANIA c
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other, we believing her to be of sound mind, memory and understanding
have hereunto subscribed our names as witnesses.
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CLECKNER & FEAREN
ATTORNEYS AT LAW
HARRISBURG, PENNSYLVANIA
_ 13 _
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COMP!IONWEALTH OF PENNSYLVANIA
: SS:
COUNTY OF DAUPHIN
We, SIJSAN R. HAMMEL, Testatrix, ,~''~ ~~ r ~ ~ Yczr?c` ~____.. ~
and `~~~~ ~~-~ ~, .~jr(;f~;~~.- , 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 Testatrix signed and executed the instrument as
her Last Will and Testament and that she had signed willingly, and
that she executed it as her free and voluntary act for the
purposes therein expressed, and that each of the witnesses, in the
presence and hearing of the Testatrix, signed the Will as
witnesses and that to the best of their knowledge, the Testatrix
was at that time eighteen (18) years of age or older, of sound
mind and under no constraint or undue influence.
SUSAN R. HAMME;L - estatrix
Subscribed, sworn to and acknowledged before me by SUSAN R.
HAMP4EL, the Testatrix, and subscribed and sworn to before me by
/~'~A Q ~ J~ . ~ {.~(-~ ~ C ~.. and ) d f-f- N C ~ ~~ !20 C~
witnesses, this ~ j ~T' day of ~p y ~.lYL~O G-tT" , 1989 •
CLECKNER 8 FEAREN ~ /~Jy/~
ATTORNEYS AT LAW y~~~/~~/ v" ~/ ` ~~
HARRISBURG. PENNSYLVANIA L rv~'!j[l
p~ p `~ }~ Notary ubli
I~i~ 1l"tifSi YtL. v~Ykd.~
SMA~~~'~: ~. ?!~~~~~~. F1oTARY ~l1i~i.lG
MY CC~'~~f ~~:>i0~ CnPi~~~ C=.ia~a. X7,1"t;~2
FIRST GQriICIL TO
LA9T SILL A1-TD TES'T'A~i1T
CF
ST~SAN R . HAIL
I, SIISAN R. RAb~L, cif 435 West South Street, Carlisle,
Cumberland Caunt~r, Penxisylvania, being of sound and dispr~sixtg mint3,
memot`y and understanding, th.e within named Testatrix, do hereby
make tYlis First Codicil to my Last will and Testament, it being
understood that my Last Wi~.l and Testament bears the date of
November ~1, 1989.
FIRST: zTEM 16 cif the original Will is hereby revoked in its
entirety and in its place shall be substituted the fallowing:
ITRbi 16 : In the event that my husband, ~'EF~'REY H .
SEN~7A~+dzN, predeceases m~e, I appoint JEFFREY SEDLACK and
MARYANN SEDLACI{, or the survivor thereof_ , as the
guardians of the persons of any minor children who
survive me.
S$CONb: Thy Original Will dated November 21., 1989, is only
revolted to the extent set forth in this Codicil and ot~ierwise shall
remain in full force and. of sect .
IN WIZ'DIS85 WHEREQF, I have hereunto set cny nand and seal to
th.zs Codicil, this ~ day o~ May, ~~~~.
~,tcAayr1 /~ ~ Q•~rY~•r~ { S ERr , )
SUSAN R. HAMMEL, Testatrix
Signed, published and deClsred by the said 'testatrix, SUSAN R.
H.~F~L, to b~ her First Cocli,cil C~ her Last Will and TestarnenC
daCed l~ovember 21, 19$9, in the presence of us, who, at her
request, in h,er presence, and in the presence of eac~i other, we,
heliev~.ng her to be of sound and disposing m~,nd, rnemcry and
usLderstand~.rxg, have hereunto subscribed, our names as w~.tnesses .
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COMMQNWEPiLTH aF p$NL3$YLV3kNIA
.,C $S:
GOUIeiTY OF ~,ufr~ C~
R. HANII~lEL Testatrix, /'~0~~(~( ~Y6i1 ~, and
We ~ ~~~~ r
',~; _ ~ witnesses, respectively, whose names
are signed to trie attached ar foregoing instrument, being first
duly sworn, dv hereby declare to the undersigned authority that the
Testatrix s~.gned anti executed the instrument as her First Codicil
to her Last `rill ari.d Testament dated November 21, 185. and that
she had signed willingly, and that she executed it as her free and
voluntary act £or the purposes therein expressed, and that each of
the witnesses , in the presenCB acid heax'ing of Che Testatrix, signed
the Codicil as witnesses and that to the best of their }cnowledge,
the Testatrix was at that time eighteen ~1$) years of age or older,
of sound mind and under nQ constraint ar undue influence.
a,,,, ~ ~r (SEAL )
S $AN R, HANII~IEI, - Testatrix
.-..~
,.
Subscribed, sworn to anti acknowledged before me by SUSAN R.
EL, the Testatrix, and subsCrib d and sworn to fore me bar
h'1 and A~- ~/~ ~ ~ - 1 /-~
~ m~-
w~.t:nesses, this ~~.. day of 2001.
"~ PUBL I
NOTARIAL SEAL Public
ROSIE M. BURTON, Notary
Borough of Carlisle, Cumberland County
My Commission Expires May 6, 2003