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HomeMy WebLinkAbout10-11-11IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REGISTER OF WILLS PETITION FOR PROBATE AND GRANT OF LETTERS Estate of Grace S. Stuart a/k/a: a/k/a: a/k/a: Deceased ESTATE NO: 21- / / " ~~,~~j SS NO:_ Petitioner(s) who is/are 18 yrs of age or older, apply(ies) for: COMPLETE SECTION `A' or `B' AND "C" as applicable: D A. Probate and Grant of Letters Testamentary or ^ Administration e.t.a., or d.b.n.c.t.a. (complete Part Calso) and aver that Petitioner(s) is/are entitled to the aforementioned Letters Testamentary under the last Will of the above-named Decedent, dated _ 8!1311996 _ 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 insU•uments 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): ^ B. Grant of Letters of Administration trr appucabie, enter d.b.n., pendent lite, durance absentia, durnnte minoritate) C. Petitioner(s), after a proper search, has/have ascertained that Decedent lett no V'Vill and was survived by the following spouse (if any) and heirs (If Administration e.t.a. or d.b.n.c.t.a., enter da~~e o1' 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 : 3 Pa. C.S.A. § 3323(8), except as follows: Name Address RelatiQ~ to lleced ~1 .._~_ .. } ~ . n CSE :~UUITION 1L SIIEETS IF N ~ ._~; eFit- ~: :. _.~ ECF.SSARI -'', _ ~ ..~ THIS SECTION MUST BE COMPLETED: ~ ~~ Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal resid~#tce At 2424 Lincoln Street Camp Hill PA 17011• Camp Hill Borough (Street address with Post Office and "Lip Code, Municipality: Township, Borough, City) Decedent, then 100 years of age, died 10/9/2011 at Harrisburg, PA (Month, Day, Year of death) (City and State where death occwred) Estimated value of decedent's property at death: _If domiciled in PA All personal property $ 59,000.00 _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 Estirated Value $ 59,000.00 J~cation of[ I Est' ~ in Pennsylvania: (Provide full address ifpossible.) Si to (s Name(s) & Mailing Address(es) James AI an Stuart, III, 3507 N. Front Street, Harrisburg, PA 17110 ~~~ Ann Elizabeth Stuart, 1818 N. Lakeshore Dr. Chapel Hill, NC 27514 Interim Fonn RW'-02 vised 12.26.10 by Cumberland County pending action by the Court Page I oft _x? -,.. ;_ , r ~~ Q --r~ ~~ I ~ ~'~ OATH OF PERSONAL REPRESENTATIVE ,~ r c-> ~ . Commonwealth of Pennsylvania ' ' ``' ~ r County of Cumberland .,,z l _.._ ,.f . _.. ~.:. l ; , The Petitioner(s) herein named swear or affirm that the statements in the foregoing Petition `a`r'e true atat~ ,.: correct to the best of the knowledge and belief of Petition s) d that, as personal representative(s) ~f the `~~' C; Decedent, Petitioner(s) will well and truly administer ts~atccording to lays. Sworn to or affirmed and subscribed / %'~ ',I c h ~-~~ , { s , be r m thi,~ ,,, ~ av o f ~< jl , F n__' DECREE OF PROBATE AND GRANT OF LETTERS Estate of Grace S. Stuart ,Deceased File Number: 21-~___( C~~K%~ h AND NOW, this ~ day of _ ~(~ ~Q ~P/__ ~,~ ~ ~ _, 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: Qf applicable, enter c.t.a., d.b.n., d.b.n.c.t.a., e[cJ James Allan Stuart, III and Ann Elizabeth Stuart the above estate and that instruments(s) dated 8/13/zoos - -n described in the Petition be admitted to Probate and filed of record as the last Will and C dicil(s) of Decedent. ,, ~ /.~f~° ~ ~ ii ,,~~' C GIer7da Farner Stras augh, t._` r._.1 L . Register of Wills r~l~J~& FEES: Letters ....................$ 135.00 Will ........................ 1 5.00 Codicil(s) ................. (lo) Short Certificates 40.00 ( )Renunciations....... Bond ............................. Other .......................... ................................. ................................. Automation FEE......... 5.00 JCS FEE ................... 23.50 TOTAL ................$ 218.50 Signature of Counsel Required to Enter Appearance Atty's Signature PRINTED Name: Arnold s. Ko an Supreme Court ID No.: 05849 Goldberg Katzman, P.C. Address: 320 Market Street, 3rd FL Harrisburg, PA 17101 Phone: (717)234-4161 Fax: (717)234-6808 Interim F'onn RW-02 revised 1226) 0 b~- Cumberland County pending action by the Court Page 2 of 2 nn: >n<rzt~ ~,~.~,- - - - - - - - - - - - - - - LOCAL REGISTRAR'S CERTIFIC:A,TION OF CIIFATN~ WARNING: It is illegal to duplicate this copy b}r photostat or photograph I~~e ftn this L~crtifirate. S(~.IIO ('~rtifirautm ti'umh~r ,1~r~P~TH OFPFy ~ ~~ ~~ ~ ~ ~1~~ _ ~~' ww~~yy~ ~~ . c_al r .. o ~.Tys x Z _~OF ~ ~' .~,~, ~/ ~~.~~1FNT ~~ ~`~`P~,, T~hj~ i~. it, ~•r~,l~ (I~;~_ ~ifc ilu;r,nfa i~ f; L_•r~ ~~i~~•u i~. cnrrccll~~ rnplr.~t! iltljn In ,,gin; I (~.~( ilia Ilr r~l~ 1h~udl ciul~ I~(k'L~ ~~(I; mt ~:- l cal K~~~(,Ir1~ ~he uti~tinal CLlh1Ra1L 1 :. I uL ~ r'tlt. Ll I11 1 hr 5tut~ uual lZLrt,r,i, yl lu.~ tt i ~;n> a ch !iGn~r /~~ ~ ~ Q"' 0 T 1 ~ 2011 -___._ L11ral ll~~~i~tral !?at:• [~•,Lt,ti ~ :.~~ ~~ ~, T; 'r.. i~ - ~ ~ n-~ - - -, ~_.~ ~ 'C.~~~ .~.' __ 'i :.~ Ll lj~;. .~~ _a.' - _- ~- 73 REV 112806 ._~ ~ ~;I _.-- ,=r'1 E /PRINT IN COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS ,~ ,~ ~ LACK INK _„~„~ ~RMANEM CERTIFICATE OF DEATH ~" (See Instructions and examples on reverse) 1. Name a oeceaenl (FksL .rest, sufix) ptl6~e ~~ ~ ~ ~ ~ ~~ h V~ STATE FILE NUMBER /``•5Y 1..~ 1 2~ ~x ~ 3. Social Securny Number 4. Date of Death4(M~mt~h, Lday, year ] ¢'~ 6. Age (Last BiMdaY) UrWer 1 r Untler I tla 6. Date a BIM Month, de er 7. Bits ~ i ~ _ ~~ ~ v ^"~~ ~ ) (_{ ~ lJ ~ I ~'m8 Days Han Minutes and state or to cou Ba. Piece d Deem Check on one l O O M ar~ln 119 i I I,., ////~ Hospllel: Other Yrs. ~"~ V,J ~ ff1 ^ Irpetient ^ ER I 0 tlent eb. County a Death Bc. City, Born, Twp. d Deets 6d. Fedliry Name (e Trot Inselutlon, Alva street end number) ~ ^ WA Nursing Hame ^ Resitlenps ^ ON>er -Specify: 1 (~ `fU-~ ~ / '}-f{-~ .vf ~j //.1z ^ ~ ~ /~ 9. Wae Decedent of Hispanic Origin? No ^ VB5 10 Race: American Indian, Black, Whtte, etc. v 1 t ~ QI~ ~ ~ V FJ (/L L ' v I 1 t c~~~ ~ l TC.~ (If ya+, icily Cuban, (S~. • 11.OecedertYS Usual acre Kird a work done moat d wortdn Ida. Do not slate 12. Wac Decadent ever b the 13. Decedents Eda3tlon Mexican' Puerto Rkan, etc.) I _ I ~~ i J O'nv, n .M _ r ' _ Kintl of B~us/ilness/I U.3. Amietl Forces? (~'~ ~y ng~ AreM ~m0leted) 14. Memel Status: Merded, Never Marred, 15. Surviving Spouse gf wNe, give ma Yldenlnema) ~-} t' `~-CJ'' l (.~,~-QQ~ ~L I , D ~ Elementary / SecoMary (D~12) Cd (1~4 a S+) WMowed, DNorced !SP&aNl ,-~J ^ Vas No a l w e.Ll 16~.'1Dle~cedenYS Maiing Address (Strel9t, ctty! tGOwn state, zip code) Decedent's d k~ LI LI n C ~ 1 n l~~ Achrel Ravidenca 17a.51ate ~LV~.V1.s Y I y a n r old Da~edar,t /n~ ~^ /1 '~ Live in a 17c. ^ Ves, Decedent Lived in l.~C. \ M l~ µ I ~ J L "i( m IQ~~ ~ CLA JJ rownanp? ( Twp. I {', ~ ~ ~ ~ I 17b. County (ACT 17d ~No, Decedent Lived within ~ ~ ~ I ~ I 16. Fathels Noma (First, middle, last, suffix Actual Limits of r'M r 9om 1 A. Ma Name (First mldde, maiden me) (n~ c 2.r ~ el Ie~S 20a. nMmanYs Name (Type Print) /1 Lryy ~ ~ I I ^ ,.~ ~ ` , _ r ( 20b. InbnnanYS Mailing AdAess ($ t, crty /loom, smte, rep code) 21a. McUOd of Dispositlon l.(, l' \ r ~JT(.(.(,t, t 3 5 © +- ~ a r ~r , Sb ~ I ~ I i ~ ^ Cremation ^ Donation 21b. Date of Dispositlon (Monet, day, yeeQ 21c. Place a Dlsposeion (Name of i~me 8udal ^ Removal Irom State i Wee Crarotbn a DorWlan AuthorizM /~-- (~-~.j ,~~ ~1 ,.,~ rery, crematory or Deter precel 2' d Location (City I to ,state, zip code) /~ jj r by kladkal ExaminerlCoroner? ^Yes^No Ol..~l'/y+V+ f~)~~I ~-0.~rl5br~1 ~.Q_ 1(1//~~ ```` //~ l I ' ~ ~ S•^^~ ~ (a Pe uchl 22b. License Number ~ ILK, f~ 1...J Ur YY ~ ( U 22c. Name and Address a Faallty ~ O la 7(~y - t_ a pp l f~ 0.r ~ Or v~G11( I VY~ YYr Q. ~ ~ ( ~ Complete n 23ac eM' when certifying 23a. To me best a Try knowledge, deem occurred at dre ems, dare and v~r ~ 1 O physkien'e red available at Ircrre of deem to Prece stated. (Signature arW dtlel 23b. LDicens_e N/umberry 23c. Dale Signed IMomh, daY, Year) rarely ~ a deem. ~ • S~~YYLC.~fL ~ /~ R N ~ / ~p 9 '~ /O - Q ~f - 02(~~ ~ Items za-2s muse be can tea z4, rme a Deem Pre by Person 25. Date Pronounced Deed (Month, day, year) wlro Drorrounces deem. ~ • / O ~ 26. Wes Cese Rdarted to Medical Examiner /Coroner for a Beeson Other Man Cremation or Donation? M -0-69-oZB~ I ^Yes ^No Kem 27. Pan I: Enter the ~ a even • _ CAUSE OF DEATH (See Inatructlons end examples) r Apprexlmere interval: Part II: Enter other •lonifica t cro dNO - 's~m ,S tliseases, irryudes, a oonglicetions -that drecfly caused me deem. DO NOT enter terminal events such es cardiac anesL t Ousel to Death -~---5_-'-°-~ to deem 28. Did Tobacco Use Conldbde to Deem? respratory amesL a ventnculer fibnllacon wnhout showirg tree ecology. fist only one cause on each Ilne. r but not resuPong in Nte untledying cause given in Part I. ^ Yes ^ Pr IMMEdATE CAUSE Feel disease or i ^ No [y~.yrtk( owr canddion resuNng in ~eemJ ' Due to (or as a consequence op: i ~ ti '~ Y•'~'~'a-M.~ O ~ ~ u y 2A_,It~Female /' uenOeHy ket coridnian, a arty, d r i' t pregnant whnin past year b tl1e cause lieled on line a. _ G N r ^ Pregnant at nme of deem Enter l1NDERlYNxi CAUSE Due to (or as a consequence o • (dlseeee a INury met iniliered ere ~ t ^ Not r r P e9nanl ba pregnant wtlhin 42 days events resulerg in deem) LAST. c. of deem Due to (a as a consequence dl. r , d_ ^ Not pregnant, but pregnam 43 days to 1 year balae exam 30a. Was en twtapsy 30b. Were Autopsy Findings 31. Manner a Deem ^ Unknown H pregnam within me pest year Perfomredl Avenabla Prior to Completion 32a. Date a Injury (Monet. day, year) 32b. Describe How Injury Ocwrted •)• a Cause a Dean? ^ NaN21 ^ Homidde 32c. Place of Injury: Home, Fann, Sheet, Factory, Olfxe Building, etc. (Speplyj ^ Yes ^ No ^ yes ^ Accident ^ Pendrn Invest bon 32d. Time a Injury 32e. In u et Work2 po Wry (,~ ^ No 9 Aa' 1 ry 321. II Trans rtatlon In 32g. Location of inlury (Street city !town, slate) ^ Suicide ^ CouM Nat be Ddernined M ^ Yes ^ No ^ DnO•r/Operator _] Passenger ^ Petleattlen ^ Omar - Spedty: 33e. CerMrer 1~ anty one) • CertHylny phytlr4n {Physroren ce ~ n 330. Signature antl 7nle a Cem'fier ... To the best b rotyi g cause d deem when another physkien has pronoaroed deem end completed Item 23) ^ , 7 /( my knowleda, desM oceuned due to tM cause(s) antl mmner ee elated _ _ _ _ ~ l.~ ~"? • T ~~~ ~•^d e•HIMnA MYaklert (PhYsidarr bom pronouncing deem end certllymg to cause of deamJ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 33c. Ucense Number 33d. Date Spread (Monet, daY, Year) my knowledge, death occurred at the Ume, dale, and place, end due to Me rause(e) and manner es stetetl_ _ _ _ _ _ _ _ _ _ _ _ _ ^ • kMtlksl ExmrdrterYCotrabr _ _ _ _ _ '..I ~ ,~ t /~' V J,.'~ ~ C /` ~ v I ~ ~ i , lM the Dols d euminatlon and / a invsatypllon, In my opinion, deaM occurred n the time, data, antl plxe, erect due to tM cauee(e) end mercer ee ateterL ^ 7 34. Name and Address a Person Who Canpretatl Cause of Deem (Item 27) Type /Print 36. Registrers Sigature end OlsOkl NanOer 38 Dete~ led /~Myy~~ de ~ ~\ o .w v. f ~ ~, V ~- Qrti _', r. es Dispostlion Permit No. _ ~ ~ ~ O (t„/ C") _~ ~ ~~ Tz~ v1 D ' ~ i 'Ta '~ ~ T C _ _ ~ _._. -, .._... LAST WILL AND TESTAMENT OF GRACE S. STUART Prepared by: Arnold B. Kogan, Esq. Goldberg, Katzman & Shipman PC P.O. Box 1268, 320 Market St. Harrisburg, Pennsylvania 17108-1268 LAST WILL AND TESTAMENT OF GRACE S. STUART Introductory Clause. I, GRACE S. STUART, a resident of and domiciled in the Borough of Camp Hill, 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. 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 Residu ,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 Last 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 recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ITEM III. Pour-Over Gift to Trustee of Testatrix's Inter Vivos Trust. 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, to the successor Trustee under that certain Trust Agreement betwee~ myself as Settlor and myself as Trustee executed prior to the execution of this Will on the 13} day of August, 1996. My Trustee shall add the property bequeathed and devised by this Item to the principal of the above Trust and shall hold, administer and distribute the property in accordance with the provisions of the Trust Agreement, including any amendments thereto made before my death. ITEM IV. Alternate Provision to Incorporate Trust by Reference if Pour Over is Invalid. In the event for any reason the bequest and devise above is ineffective and invalid, then I hereby give, devise, and bequeath the rest, residue and remainder of my property of every kind and Last Will and Testament of Grace S. Stuart Page 1 description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, to the successor Trustee to be held, administered and distributed in accordance with the provisions of that certain Trust Agreement between myself as Settlor and myself as Trustee executed prior to the execution cif this Will on the 1~~~ day of August, 1996, which Trust Agreement is hereby incorporated by reference and made a part hereof the same as if the entire Trust Agreement were set forth herein. If for any reason the successor Trustee is unable or unwilling to serve, then I hereby nominate, constitute, and appoint as successor or substitute Trustee a bank or trust company qualified to do business in the State of my domicile at the time of my death, which successor or substitute Trustee shall be designated by the court having jurisdiction over the probate of my estate. ITEM V. Naming the Executor. Executor Succession, Executor's Fees and Other Matters. The provisions for naming the Executor, Executor succession, Executor's fees and other matters are set forth below: A. Naming, Individuals as Executor. I hereby nominate, constitute, and appoint as Executors of this my Last Will and Testament JAMES ALLAN STUART, III, and ANN ELIZABETH STUART and direct that they shall serve without bond. B. Individual Executors Succes ion. If any individual Executor should fail to qualify as Executor hereunder, or for any reason should cease to act in such capacity, then the survivor of the two above-named Executors shall act solely. C. Final Succession If All Individual Successor Executors annot Act. If all my individual successor Executors should fail to qualify as Executor hereunder, or for any reason should cease to act in such capacity, then the successor or substitute Executor who shall also serve without bond shall be ARNOLD B. KOGAN. If he is unable or unwilling to act as Executor, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY to act as Executor. D. Fee Schedule for Individual Executor. For its services as Executor, the individual Executor shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. ITEM VI. Definition of Executor. Whenever the word "Executor" 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 thereof, and shall apply equally to the Executor named herein and to any successor or substitute Executor acting Last Will and Testament of Grace S. Stuart Page 2 hereunder, and such successor or substitute Executor shall possess all the rights, powers and duties, authority and responsibility conferred upon the Executor originally named herein. ITEM VII. Powers for Executor. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to Executors generally, my Executor 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 F;state 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 Executor may seem best, and to execute and deliver any and all instruments and to do all acts which my Executor 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 Executor 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) years 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 Executor 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 Executor deems necessary to provide for the proper support, medical care, and education of the beneficiary, taking into consideration to the extent my Executor deems advisable any other income or resources of the beneficiary or his or her parents known to my Executor. Any income not so paid or applied shall be 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 executors or administrators. Whenever my Executor 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 Executor in such of the following ways as my Executor 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 Executor using such amounts directly for the beneficiary's care, support and education. My Executor as trustee shall Last Will and Testament of Grace S. Stuart Page 3 have with respect to each share or property so retained all the powers and discretions conferred upon it as Executor. ITEM IX. Discretion Granted to Executor in Reference to Tax Matters. My Executor 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 tax decision or election, or of any investment or administrative decision, that my Executor believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Executor 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 Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions. 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 X. Definition of Words Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "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 property 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 and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. Last Will and Testament of Grace S. Stuart Page 4 ITEM XI. Statement by Testatrix 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 XII. Simultaneous Death Provision Presuming Beneficiary Predeceases Testatrix. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this Will that the beneficiary predeceased me. Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this _~ day of August, 1996. f ~~~~ `>~ ~~ U,~a,~,;l:... (SEAL) Grac S. Stuart Attestation Clause. The foregoing Will was this ' ~h day of August, 1996, signed, sealed, published and declared by the Testatrix as and for her Last Will and Testament in our presence, and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. ~% ~ ' t ~~~ ,% _:. ~~ U Last Will and Testament of Grace S. Stuart Page 5 PROOF OF WILL Commonwealth of Pennsylvania Self-Proving Affidavit County of Cumberland ~~ .~ We, GRACE S. STUART, and ~~t~,~, 1~~,~, r ~ 1 __ __ and ~;~~~r t-t c~.~ ~ ~: c se - , the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (or willingly directed another to sign for her), 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, and in the presence of each other, signed the Will as witness and to the best of our knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Subscribed, sworn to, and acknowledged before me by GRACE S. STUART, the Testatrix and subscribed and sworn to before me by -1~~~-~ ~~~_; P -' ~_~ c r [~~~ and r ~ ; L~ : r. - : ~ ~~ ~ ~~~~° ,witnesses, this r ~~'~'-~ ~iay of August, 1996. `'-~~~,-r ~i,_,_•_l_,~ -.~4 ~ _ ~ ~r ~~.~~.,~..~_ ~~-(deal) Notary l~lc #~r Pennsylvania My Commission Expires: __ NOTARIAL SEAL Last Will and Testament of Grace S. Stuart Pa e 6 KIMBERLY D. MILLER, Notary Public g Harrisburg, Dauphin County Pdy Comrrtissior Expires Aug. 79, 1399 i Grac S. Stuart