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HomeMy WebLinkAbout01-30-13PETITI~O+N FOR GRANT OF LETTERS REGISTER OF WILLS OF liUVh~BI'~~lr'1d COUNTY, PENNSYLVANIA Petitioner(s) named below, who is/arc 18 yeah of age or older, apply(ies) for Letters as specified below. and in support thereof aver(s) the following and respectfully request(s) the gent of Letters in the appropriate form: Decedent's Information Name: STEU~N E• ~.k a/k/a: a/k/a: a/k/a: Date of Death: I 13 L~ Decedent was domiciled at death in n~PL~ A h County, principal residence at 5 12 a~ InIA ~ ` U/ U v ~yl DI A ~ Street address, Post Of ce and Zip Code Decedent died at S t • ~ b ~ h _I ~ s ~(I rof!h ~ $ File No: ~j l' ~ ~ ~~ ~ J (Assigned by Register) Age at death: ~~ f7 (State) with his/her last City, Township or Borough Street address, Poat Office and Zip Code `~ City, Township County County 8mte Estimate of value of decedent's property at death: ljdomiciled in Pennsylvania ............................ All personal property $ 5oa I oa0 /(not domiciled in Pennsylvania ........................ Personal property in Pennsylvania $ Ijnot domiciled in Pennsy/vania ........................ Personal property in County $ Value ojreal estate in Pennsylvania ......................................................... $ Sift OC.v 1 , TOTAL ESTIMATED VALUE.... $ Real estate in Pennsylvania situated at: I2 rlGl I V_ ,r/)i~(2 ~I ~ O ~ ~A ~ ~ 2 ~ Ci t.{ lM ~ t~`Qh~ (Attach ndditionnt sheers. irnecessary.J Street address, Post (lice and Zip Coda Cit ,Township or Borough County [~A. Petition for Probate and Grant of Letters Testamentary Petitioner(s) aver(s) hdshe/they is/are the Executor(s) named in the last Will of the Decedent, dated ~ 5 ~0 ~ and Codicil(s) thereto dated M n la_L Q01 D Slate relevant dreumslances (eg. renuncintion, death of executor, etc.J Except as follows: after dteexecution ofthe instmment(s)offered for probate Decedent did not marry, was not divorced, was notapatiy toapending divorce proceeding wherein the grounds for divorce had been established as defined in 23 Pa. C.S. § 3323(8), and did not Gave a child bum or adopt ; attd Decedent was neither the victim of a killing nor ever adjudicated an incapacitated person. NO EXCEPTIONS ^EXCEPTIONS ^ B. Petition for Grant of Letters of Administration (If applicable) c.t.a., d.6.n., d.b.n.c.t.a., pendente lire, durante absentia, durante minoritute If Administration, c.t.a. or d.b.n.c.t.a., enter date of Wilt in Section A above and complete list of heirs. Except as follows: Decedent was trot a party toapending divorce proceeding wherein the grounds for divorce had been established as defined in 23 Pa. C.S. § 3323(8) and was neither the victim of a killing nor ever adjudicated an incapacitate person. ^ NO EXCEPTIONS ^ EXCEPTIONS _ ~ ~ =0 Petitioner(s), after a proper search has/have ascertained that Decedent left no W ili and was survived ~h6~llowing sj~se (ifratDjy)~dt additionu[sheen~, i(necessuryJ: ,may S C7 -= v~,t ,:.~y Name Relationshi ~~! yr =.- GoA dress r~> C ,-. c~ . ~ ' rt %7 ....: ~i <~ C,C• C> r_,~ ..r.r Fo,,nnw-oz ,r~.lnnuznll Page 1 oft Oath of Personal Representative COM 1fOV1GEALT({OF PE~'VS`i LV A711A ~ S5 C~7'_~:7t" OF Oificmi Gsc Only .::l i•.: J....., 1...:..~~ ~... JAY .~ ~_ ~ - ,~ _ ~~ ~ ~~~ o i~~~ 'ea ~ 512 The Petitioner(s) above-named swear(s) or affirm(s) the statements in the foregoing Petition are tru and correctto thebest oRhe kttowledge and belief of Petitioner(s) and that, as Personal Representative(s) of e e dent, the Petitioner(s) will v 1 and ly admi isttt the estate accord' g to law. Sworn to or affirmed a d subscribed before L~ Date 30 m 0 Date y; Date or the Regirrer Dale BOND Required: AYES ~NO FEES: Letters ...................... (' ~) Short Certificate(s}...... ( )Renunciation(s)........ . ( )Codicil(s) ............. ( )Affidavit(s)............ Botrd . .............. ....... Commissio t..... ..... Other ~~... _... s IU ~-~-- Ta the Register of Wifts: Please enter my appearance bey signature Attorney Signature: m 'b ~ ~j Q ~ y ~ ~ c~ ~ ~., z' nt W ..., ~ ~ ,.. cn :x, (~ - >+ c~ ^ M " _. , - - c ... r^, ~` 7 rJ f~ Printed Name: Supreme Court ~~ ~ ~-~ ID Number. .'~ -~ ~ r'.: _ '- r'~r' ........ -~ ~~`- Firm Name: J ........ __./__~ Address: ...... Phone: Automation Fee... T Faz: JCS Fee ..................... ~~~~~ Email: TOTAL ..................... $ ... C_t} U) f~ DECREE OF THE REGISTER Estate of r >P „i-. _~~~- File No:_ // .~J ,~1~ a/k/a: AND NOW, ~ ~0 c ~ , in con ider Lion of the foregoing Petition, satisfactory proof g been pr sense before me, IT I DECREED that Letters are hereby granted to r ` n +~9` r-, r• C _ in the above estate ynt(ifapplicable) that the instrument(s) dated J~ ~,~0 to d' S / !'-i ~ / lS described in the Petition be admitted to probat^T e and filed gf~i~fd as {he I~st }gill (and ~- ~ `_ ~'~ Fnnu R44_N .-...Inn urn,. i 1 ~ T 4 0 • _ :~ L N W Q _ Q f F Z V W ~ Tp~ Z O f ocU z ` ~. W MJ~~ W Z W ~ U 2 O L M = € ri < "') /~ W N ~ O. ~ Q ~ ~o r ~ ` z Q ~ W -' o ~ ~=_ W ~ ~"1W J ~ ~ ~ ~Q e ~~ W ~F O ,~ Y = c ~ .'s c ~a z ~ N U W y ? ~ M C E G M~ ~ i o~ W 2 c7 <: x .. ~ = W J o ~ s ? J Z Z ~`+ O ~ ~ i i tl K e~ 3 w F W <W Y ~ Z ~~ _Y~ Zz ors ~ ~ d W ~ V ~j~s M ~~:z i w YNW' N L H i Z Z s . 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ROCK Ci.i=i.n ~ ~,QTED: ~~~ ,, 2oio I~~t'et~en~EC~oc!%~o~ g~~i?H/u HeerisHe~-- 6//~, County, Pennsylvania do hereby make, declare and publish this to be the First Codicil to my Last Will and Testament dated January 5, 2004. 1. Since the publishing of my Last Will and Testament dated January 5, 2004, I have married Jeannine Martilla, now Jeannine Rock. It is my intention that my wife, Jeannine Rock, is appointed executor of my Last Will and Testament. In the event that she is unable or unwilling to be such executor, then I appoint my sister, Dana Lucash. 2. It is my intention that I give, devise and bequeath to Jeannine Rock, my wife, all of my personal property, including, but not limited to furniture, furnishings, household items, goods, and cars. If my wife should fail to survive me, then this gift will lapse and become part of the rest and residue of my estate and be distributed according to my will. 3. It is also my intention that I give, devise and bequeath to Jeannine Rock, my wife, 50% of my distributable estate. The remainder of my estate shall be passed according to the terms of my Last Will and Testament referenced herein. If my wife should fail to survive me, then the terms of my Last Will and Testament will have the full effect as written. 4. As amended by this Codicil I hereby ratify, confirm and republish my Last Wi11 and Testament dated January 5, 2004. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my First Codicil to my Last Will and Testament, which is written without any interlineations on two (2) sheets of paper. All done on this ~~ day of !/L!~ , 2010. r= ~'~~~~ Steven E. Rock WITNESSES: yr ~ First Codicil to Last Will and Testament of STEVEN E. ROCK Page Two of Two STATE OF ~ M 1'I CL COUNTY OF ~1 o n1n ~4 ~ ~ (~~ , TO-WIT: THIS DAY personally appeared before me the undersigned authority, the two witnesses, whose names are signed above, who, after being by me first duly sworn, did say that the foregoing instrument contained on two (2) sheets of paper (including this one) was, on the day of May, 2007, signed and sealed by STEVEN E. ROCK, the Testator therein named and duly published and declared, by him, to be his First Codicil to his Last Will and Testament and his free act and deed in the presence of them, who, at his request and in his presence and in the presence of each other did subscribe their names as witnesses and they and each of them also did certify and state that the signature of said Testator was duly made and appeared to them on the Codicil before they signed as witnesses as aforesaid and that they and each of them do believe said Testator to be at this time of sound mind and memory. SUBSCRIBED AND SWORN to before me, aNotary Public, in and for the County and State aforesaid this ~~__ day of , 2010. NOTARY PUBLIC M Commission EX ireS: ~yy~ ~ COMMONWEALTH OF PENNSYLVANIA y p / ~ / C~ ~ f ? ~ 13 - Noudel teal Flora M. Vo(It, Notary Pablla North Mloelel0111Wp., Culllbeneotl Courtly My crm~yl'llMl6h F.xplroe May 71, 2013 Member, PennSy yafild h of Notarlee c 4 ~' rn ~. ® Pn ~ ~ ~_ ~ .: ~ ft~ :,:57 rz'.~ w r r:~ r~y~'7 C? !'~ Tf Y+ ''7 ,..> f7a -.; ~_) -v I WILL -' ~ ~.... _ r', .....y ~`~ !.... art T> c_ ~ Cf7 CJ I, STEVEN E. ROCK, of Dauphin County, Pennsylvania, make this will, hefeby revo)Cing all my former wills and codicils. ARTICLE ONE BEQUEST OF TANGIBLE PERSONAL PROPERTY § 1.1 I bequeath all my tangible personal property, exclusive of any such property used in a trade or business, in accordance with the terms of a signed and dated memorandum I may prepare. If no such memorandum is located or received by the executor within 60 days after being appointed as such, after conducting a reasonable search for such memorandum, the executor shall be held harmless for distributing such property as hereinafter provided. § 1.2 I bequeath any such property not disposed of by such a memorandum to my children who survive me, to be divided among them as they agree, the executor representing minors in such division. In case of disagreement among my children, the executor is authorized to make the division, having due regard for the personal preferences of my children, but making such division in as nearly equal shares as the executor deems practicable. Any such property to which a minor would otherwise be entitled but which the executor thinks unsuitable for such minor shall be sold and the proceeds thereof shall be added to the share of my residuary estate held for the sole benefit of such minor or, if there is no such share, shall be distributed, together with the balance of any such property to which such minor would otherwise be entitled, to a custodian for such minor, whether then serving or selected and appointed by the executor (including the executor), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, without bond, and such custodian's receipt therefor shall be a complete release of the executor. § 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the executor as an administrative expense of my estate. In addition, to the extent practicable in the executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. ARTICLE TWO DISPOSITION OF RESIDUE §2.1 I devise and bequeath all the residue of my estate to my issue who survive me, per stirpes, subject to the terms and conditions of ARTICLE FOUR of this will. If I have no issue who survive me, I devise and bequeath such residue according to the terms and conditions of ARTICLE THREE of this will. ARTICLE THREE FAILURE OF ISSUE §3.1 Any property that is distributable under the terms of this Article shall be distributed to the person or persons who would be entitled thereto if I had then died intestate and unmarried, seized and possessed of such property, and domiciled in the Commonwealth of Pennsylvania. ARTICLE FOUR TRUST FOR BENEFICIARY UNDER 25 YEARS OF AGE §4.1 If any beneficiary (other than an appointee under any power of appointment granted in this will) entitled to receive a mandatory distribution of property from my estate or from any trust created by this will (other than a trust created for such beneficiary under this Article) is under 25 years of age, I devise and bequeath such property to the trustee hereinafter named for the benefit of such beneficiary, in trust for the following purposes: §4.2 While such beneficiary is under 21 years of age, the trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the trustee shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational and technical training, taking into account other available funds, including such beneficiary's assets. The trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. §4.3 After such beneficiary attains 21 years of age, the trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter-annual installments, or more frequently if the trustee deems it advisable, to or for the benefit of such beneficiary. §4.4 After such beneficiary attains 21 years of age, the trustee shall distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the trustee shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational and technical training, and to assist such beneficiary with his or her reasonable wedding expenses, in the purchase of a principal residence and in the establishment of a profession or of a business considered a good risk by the trustee, taking into account other available funds, including such beneficiary's assets. §4.5 At any time after such beneficiary attains 25 years of age, such beneficiary may withdraw any or all of the principal of his or her trust. §4.6 If such beneficiary dies before the complete termination of his or her trust, the trustee shall distribute the property then held in trust for such beneficiary to such persons or corporations (including such beneficiary's estate}, in such amounts and upon such trusts, terms and conditions as such beneficiary by his or her last will may appoint by specific reference to this general power of appointment; provided, however, any portion of the trust property not subject to such beneficiary's power of withdrawal immediately prior to his or her death may only be appointed to one or more of such beneficiary's issue, in such amounts and upon such trusts, terms and conditions as such beneficiary by his or her last will may appoint by specific reference to this special power of appointment. Any property not so appointed shall be distributed to such beneficiary's then living issue, per stirpes, or if none, to the then living issue, per stirpes, of the beneficiary's nearest lineal ascendant who is a descendant of mine with issue then living, or if none, to my then living issue, per stirpes, each such distribution subject to being held in trust by the trustee hereinafter named upon the terms and conditions of §4.2-§4.6 of this will; provided, however, if I have no issue then living, the trustee shall distribute such property in accordance with the provisions of ARTICLE THREE of this will. ARTICLE FIVE APPOINTMENT OF FIDUCIARIES §5.1 I appoint my brother, KEN ROCK, executor of this will. If my said brother is unable or unwilling to act or continue as executor, for any reason whatsoever, I appoint UGl~S/7 successor executor. §5.2 I appoint my brother, KEN ROCK, trustee of any trust created under this will. If my said brother is unable or un/w~illing t/o 7act or continue as such trustee, for any reason whatsoever, I appoint ~~1C/ l~F~c/c / ~ ~~N ~t successor trustee. §5.3 If at the time of my death I am serving as a custodian of any Uniform Transfers to Minors Act or Uniform Gifts to Minors Act account and have the right to appoint my successor, I appoint my brother, KEN ROCK, as my successor. If my said brother is unable or unwilling to act as such successor, for any reason whatsoever, I appoint ~a-H~%c t~c~i ~:.- as my successor. §5.4 I appoint my brother, KEN ROCK, as guazdian of the estates of any minor beneficiaries under this will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. If my said brother is unable or unwilling to act as such guazdian, for any reason whatsoever, I appoint Crn 8c ~~" ~ as successor guardian. §5.5 I appoint my sister, DANA LUCASH, guazdian of the person of each minor child of mine for whom I am entitled to appoint a guardian of the person. If my said sister is unable or unwilling to act or continue as/such guardian, for any reason whatsoever, I appoint ~~~t'~LG/j1~L!/ ,~ra G /Z successor guardian. ARTICLE SIX POWERS OF FIDUCIARIES §6,1 No fiduciary under this will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. §6.2 Any such fiduciary shall have the following powers, in addition to those given by law: §6.3 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; §6.4 To invest in, accept and retain stock in an S Corporation and to take any action that the trustee deem necessary or proper, including the power to petition a court of competent jurisdiction to reform any trust created hereunder, in order to assure that any trust created hereunder be deemed a Qualified Subchapter S Trust within the meaning of Section 1361(d)(3) of the Internal Revenue Code; §6.5 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; §6.6 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; §6.7 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; §6.8 To engage in litigation and compromise, arbitrate or abandon claims; §6.9 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; §6.10 To make elections, decisions, concessions and settlements in connection with sit income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; §6.11 To merge any trust created hereunder with any other trust or trusts created by me under will or deed, if the terms of any such trust are then substantially similaz and held for the primary benefit of the same person or persons; §6.12 To allocate, in the executor's sole and absolute discretion, any portion of my exemption under Section 2631(a) of the Internal Revenue Code to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death; §6.13 To disclaim any interest I may have in any estate if the executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; §6.14 To terminate any trust created herein, the principal of which is or becomes too small in the trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries; provided, however, no trustee shall participate in any decision to terminate such trust if by reason of such termination such trustee could receive a distribution of trust property from such trust as aforesaid. The receipts and releases of the distributee(s) will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court; and §6.15 To engage the services of any professional investment advisor or firm to manage or advise on the investment of estate assets or the principal of any trust created hereunder, to invest such assets in mutual funds and to act as a broker or dealer to execute transactions and to provide other services with respect to the assets, including the purchase and sale of any securities. The compensation paid to any investment advisor or firm retained hereunder shall not result in any diminution in the compensation otherwise payable to the fiduciaries. ARTICLE SEVEN PROVISION FOR TAXES §7.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similaz nature payable by reason of my death to any government or subdivision thereof upon or with respect to any (a) property passing under the terms of this will subject to any such tax and (b) trust includible in my estate for federal estate tax purposes that is a charitable remainder trust within the meaning of Section 664 of the Internal Revenue Code, and any penalties thereon, shall be paid by the executor out of the principal of that portion of my estate disposed of by ARTICLE TWO of this will, and all interest with respect to any such taxes shall be paid by the executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the executor, without reimbursement from or apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, that no such taxes, penalties or interest shall be charged against any property of such portion of my estate that otherwise passes to charity and for which my estate would be entitled to a charitable deduction for federal estate tax purposes. As to any other property, the transferee thereof or any fiduciary holding legal title to such property, as the case may be, shall bear liability for all such taxes, penalties and interest thereon. In accordance therewith, I direct the executor to exercise all rights of reimbursement granted under Sections 2206, 2207, 2207A and 2207B of the Internal Revenue Code {to the full extent permitted therein) and under state law as to any property subject thereto. ARTICLE EIGHT GST ADMINISTRATIVE PROVISIONS §8.1 Notwithstanding any other provision of this will: (a) If a trust created under ARTICLE FOUR of this will (the "original trust") would otherwise be partially exempt from federal generation-skipping tax after the intended allocation of GST exemption to it, then, before such intended allocation and as of the relevant valuation date under Section 2642 of the Code with respect to such allocation, the trustee may (but need not) create instead two separate trusts of equal or unequal value which shall be funded fractionally out of the available property, and which shall be identical in all other respects to the original trust, so that the allocation of GST exemption can be made to one trust which will be entirely exempt from federal generation-skipping tax. In such event, the trustee shall act within the time period specified in any applicable Treasury Regulation and in such manner as is so specified in order to permit each trust to be recognized as a sepazate trust for generation-skipping transfer tax purposes. The two trusts created under this §8.1(a) shall have the same name as the original trust except that the trust to which the GST exemption is allocated shall have the phrase "GST exempt" added to its name, and aze sometimes referred to herein as "related." As used in this will, the "GST exemption" means the exemption from federal generation-skipping tax allowed under Section 2631 of the Code. (b) If property which is held in, or is to be added or allocated to, a trust pursuant to ARTICLE FOUR of this will is subject to different treatment for any reason for purposes of the federal generation-skipping tax than other property being added or allocated to, or also held in, that trust, then the trustee may (but need not) hold such property instead as a sepazate trust that is appropriately designated to distinguish it from the trust to which the property otherwise would have been allocated, but that is identical in all other respects to that trust. The identical trusts resulting from application of this §8.1(b) are also sometimes referred to herein as "related." (c) It is my intent that the trustee shall not be required to create or administer a trust under ARTICLE FOUR of this will that is only partially exempt from federal generation-skipping tax, or to commingle property subject to different treatment for federal generation-skipping tax purposes whether because the transferors with respect to the property aze assigned to different generations or otherwise. The provisions of §8.1(a)-{c) of this will aze intended to enable the trustee to avoid such situations by empowering the trustee to segregate trust property (1) that is entirely exempt from federal generation-skipping tax from trust property that is not exempt, or (2) that is otherwise treated differently from other trust property for purposes of the federal generation-skipping tax, and the provisions of §8.1(a)-(c) of this will should be applied in a manner consistent with this intention. §8.2 Discretionary Distributions from Related Trusts. To the extent it is consistent with the trustee's fiduciary obligations, the trostee, in making discretionary distributions of net income and principal from the related trusts referred to earlier in this Article, shall take advantage of the opportunities provided by the creation of such related trusts to avoid or delay federal generation-skipping tax when making discretionary distributions, to pursue different investment strategies for those trusts, if appropriate, and to maximize the amount of trust property that eventually may be distributed to my grandchildren or more remote descendants without transfer tax of any kind at the termination of all trusts created under this will. §8.3 Merger of Trusts. The trustee may at any time merge and consolidate any related trusts under this will and thereafter administer them as a single trust hereunder, if the trustee determines that maintaining the trusts as separate entities will not serve to minimize federal generation-skipping taxes. §8.4 General Power of Annointment. If any portion of a trust for the benefit of a descendant of mine, in the absence of any testamentary power of appointment granted under this will to that descendant, would immediately incur a federal generation-skipping tax upon the descendant's death as a result of a taxable termination, then in addition to any other power of appointment granted to that descendant under this will, the descendant may appoint that portion to the creditors of his or her estate. To the extent that the foregoing general power of appointment is in existence on the descendant's death, then unless the descendant directs otherwise by will, the trustee shall pay to the executor of the descendant's estate, from the portion of the trust to which the power pertains, the amourn, if any, by which the estate and inheritance taxes payable in any jurisdiction by reason of the descendant's death shall be increased as a result of the inclusion of that portion in the descendant's estate for such tax purposes, as certified in writing by that executor. §8.5 Withdrawals from Related Trusts. If the trustee acting under the authority of this Article is administering two or more related trusts named for a descendant of the grantor, then the amount subject to any power of withdrawai granted to such descendant under this trust agreement shall be determined with reference to the aggregate principal of those related trusts, but the withdrawal right shall apply to, and be satisfied first from, the trust or trusts having the highest inclusion ratio for federal generation-skipping tax purposes before applying to any trust having a lower inclusion ratio. §8.6 Discretion of Trustee Who Is Beneficiary. No trustee who is also a beneficiary hereunder on or after the division date shall participate in exercising discretion under this Article to create separate trusts, to merge and consolidate trusts, or to allocate GST exempt and nonexempt property among trusts. If no trustee, who would qualify to exercise those discretions, is then acting, then the trustee may petition a court of competent jurisdiction to appoint a corporate fiduciary as a special trustee, whose authority shall be limited to exercising those discretions. ARTICLE NINE BUSINESS INTERESTS §9.1 In the event any business interests should be an asset of my estate, whether the same involves a proprietary interest, a partnership interest or stock in a closely held corporation, either wholly owned, controlled by me or owned in substantial part by me, I authorize the executor and trustee, as the case may be (hereinafter referred to as the fiduciaries), subject to the terms of airy agreement I may have made for the sale of my interests, to continue said business until such time as the fiduciaries shall deem it advisable to sell, to liquidate or to distribute the same in kind. With respect to any sale or exchange of the stock of any such business interest and in the absence of any such agreement entered into by me prior to my death, I direct the fiduciaries to consider and to determine the appropriateness of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue Code to the business entity and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue Code. It is my desire that to the extent possible any business interest which I may own at the time of my death be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will affect such desire, the fiduciaries are encouraged to pursue such election if the fiduciaries deem such election also to be in the best interests of my estate and the beneficiaries thereof. The fiduciaries shall have alt rights and powers in connection with such business as I had when living, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to re-form a general or limited partnership, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the fiduciaries deem it advisable for the best interests of my estate and of the beneficiaries thereof without the necessity of any order of court and without any liability for loss resulting from the operation of said business except when such loss is the result of gross negligence or fraud on the part of the fiduciaries. ARTICLE TEN MISCELLANEOUS PROVISIONS § 10.1 Any teen used in the singular or plural, or in the masculine, feminine or neuter form, shall be singular or plural, or masculine, feminine or neuter as a proper reading of this will may require. § 10.2 As used in this will, the teen "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. § 10.3 If at the time a mandatory distribution of property from any trust created by this will would otherwise be made to a beneficiary there is in existence any trust (other than the trust from which such distribution is made) created by this will for the benefit of such beneficiary, the property otherwise to be distributed to such beneficiary shall continue in trust for the benefit of such beneficiary in accordance with the terms of the trust herein created for such beneficiary. § 10.4 Notwithstanding any other provision of this will, the general discretionary powers of the trustee are limited so that (a) no trustee shall participate in any decision regarding a discretionary distribution to that trustee personally, except to the extent governed by and made pursuant to a standard under this will that constitutes an ascertainable standard within the meaning of Section 2041 and 2514 of the Internal Revenue Code, and (b) no trustee may use trust income or principal to discharge the legal obligation of that trustee individually to support or educate a beneficiary hereunder. Furthermore, no trustee shall enter into any reciprocal agreement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. § 10.5 Except as otherwise maybe provided in this will, whenever the trustee is authorized or directed to distribute property "to or for the benefit ot" any beneficiary who is under (a) twenty-one years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in the trustee's sole discretion exercised in good faith), the trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the trustee (including any trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property to a guardian of such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the trustee to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 10.6 Except as otherwise may be provided in this will, during the continuance of any of the trusts created under the provisions of this will, and thereafter umil the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. § 10.7 An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. §10.8 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. § 10.9 Every successor or additional fiduciary shall have all rights, powers, privileges and duties, whether discretionary or otherwise, herein given to the original fiduciaries and shall be subject to the same reservations, limitations, terms and conditions. § 10.10 In case of the merger or consolidation of a corporate fiduciary, the resultant company shall become such fiduciary's successor without notice to any party. § 10.11 Notwithstanding any other provision of this will, upon the expiration of 21 years after the death of the last survivor of my issue living upon my death, the trusts created by this will shall forthwith terminate, and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such benefici IN WITNESS WHEREOF I have hereunto set my hand and seal this _ c day of 200'. '~ /{/\/~~///)~ ,~ J G ~ STEVEN E. ROCK Signed, sealed, published and declared by the above-named STEVEN E. ROCK as and or his last will, in the presence of us and each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN I, STEVEN E. ROCK, the testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. .. STEVEN E. ROCK Sworn to or affirmed and acknowledged before me by STEVEN E. ROCK, the testator, yf-- this ~_ day of 2003. (SEAL} NOTARIAL SEAL pU1NE A McNEAL, NOTARY PUBLIC gUBgUEHANNAIWP„ COUNTY OF DAUPFON pry COSH FeBFMll~fiY 5, 2007 Notary Public COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN We, and the witnesses whose names aze signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as his Last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the will as a witness; and that to the best of our knowledge the testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to b r=~-- and ,witnesses, this J day of ~-- _~~u~ ~-~ 200 (SEAL) ~~ s~L DIANE A. MoNEAL, NOTARY PUBLIC ~QUENANNA iWP„ COt1NTr OF OAUp-{IN IDN ~kBRI,NRy 5, 2007 ,~~ h y Notary Public