Loading...
HomeMy WebLinkAbout09-16-13 _ .J _ __ _ _ _ _ I III Reset ! PETITION FOR GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY,PENNSYLVANIA etitioner(s) named below, who is/are l8 years of age or older, apply(ies) for Letters as specified below, and in s pport thereof aver(s)the following and respectfully request(s)the grant of Letters in the appropriate form: ecedeat's Information ame: Ma�c D.Marbain File No: /� � � a/k/a: Ma�c David Marbain (Assigned by Register) a/k/a: a/k/a: Social Security No: ate of Deat6: September 9,20t3 Age at death: 77 ecedent was domiciled at death in Cumberland County, pennqylva�i� (Srare)with his/her last p 'ncipal residence at 2933 Arcona Road.Mechanicsbyue.Uooer A(len Townshio.Cumberland Countv.PA U05,$ Strret�ddrees,Post Offlce antl Zip Code City,Townehip or Boroug6 County ecedent died at 2933 Arcona Road.�echenicsbure.Uoper Allen Townshia Cumberlend Countv.PA Str«t addresy Poet Oftice md Zlp Cotlo City,Townshlp or Borough County Slate E timate of value of decedrnPs property at death: /jdomicikd in Pennsylvanlu............................ Ail personal property $ 100,000.00 If not AomlcJled 7n Pennsylvania. ....................... Personal property in Pennsylvania $ /jnot domicUed in Pennsy(vania. ....................... Personal property in County $ Value of rea!esfate in Pennsylvpnta......................................................... $ i nn nnn nn TOTAL EST[MATED VALUE. ... $ 20Q.000.00 R al estah in Pennsylvania siNaced at ( nach addi(iona!shee(s,ifnecessaryJ Strat addrms,Poet Ofllce mtl Zip Code City,Township or Borough County A. PeHtion for Probate and Grant of Letters Testamentarv Petitioneds)aver(s)he/she/they is/are the Execuror(s)named in the last Will of the Deceden[,dated April 16,2013 and Codicil(s) therew dated n/a Shte relevent circumslances(e.g,renundoNon,Aeafh ofrxecuJOr,efu) Except es follows:after the execution ofthe instrument(s)offtred for probace DecMent did m[mazry,wes not divoroed,wes not a perty to a pending divorce proceeding wherein the grounds for divorce had been established as defined in 23 Pa C.S. §3323(g),and did not have a child bom or adopted;and Decedent was neither the victim of a killing nor cver adjudicated an incapacitated person. A NO EXCEPTIONS �EXCEPTIONS B. Petition for Grant of Letters of Administratlon Qf applicableJ c.t.a.,d.6.n.,d.6.n.c.t.a.,pendeMeli�e,durante absenlia,durante minoritate If Administration,c.ta or Qb.n.c.ta.,enter date of Will in Section A above and comolete list of heirs. ;;� ', --n � Except as follows: Decedrnt wes not a pflrty to fl pending divorce proceeding wherein the grounds fOr divorce had I�,E n established 6s`defincd"i ,�.� in 23 Pa.C.S.§3323(g)end wes neither the victim of e killing nor ever edjudicated an incapaci[ated person. G' O ..n C.� �NO EXCEPTIONS �EXCEPTIONS C`� }J 'T? � � ���r Pe[itioner(s),aRerapropersearchhes/haveascertainedthatDeceden[IeRnoWillandwassurvivedbythefollowingspou �t7ary��dhei�ttach-.-�, -;;� addilionql sdeets,ifnecessoryJ: � µ- -� ` � .i � CI� .. C�`� .,,r �� Neme Relatlonshl Addrecs `� � '�-'� � '� ,�y C- y� ��^ Y-u�l . -� � O -D N (A '� 1� F rm RW-02 .�.ro�rraai Page 1 of 2 �. _ _ —_____ _ _ __ __ . _ _ �'I I'i Oath of Personal RepresentaNve off��ai us�o�iY �ICOMMONWEALTHOFPENNSYLVANIA } _ } SS: COUNTY OF } PeGtioner(s)Printed Name Pefitioner(s)Printed Address � essica L.Marbain 2933 Arcona Road Mechanics w PA �17055 T e Pe[i[ioner(s)flbove-named swear(s)or af6rm(s)[he statemen�n[he forogoing Pe[ition are We and cortect to[he bes[of Ihe knowledge and belief o Petitioner(s)and that,as Persona Represen[ative(s)of Ihe D edent,[he Petitione s)wi�j�II and tyru,ly�administer the estate accor mg to iaw. S om t � irmed a ' e fo � � ((�� . (' //Q',��L1'�.!�_n,�R�� e thi e O � Date y Date F Date OND Required: Q YES Q NO To the Regisfer of W!!!s: EES: Pleese enter my oppeerance by my signature below: etrors. . . . . . . . . . . . . . . . .. .. . . 5 260.00 Atrorney Signature: 5 )Short Certificate(s).. . . . . 25.00 � )Renunciation(s).. . . . . . .. )Codicil(s). . . . .. . . .. . . . )Affidavit(s).. . .. . . . . . . . ond.. . . . . . . . .. . . . . . . . . . . . . . Prtnted Name: Vance E.Antonacci,Esq. ommission. . . .. . . . . . . . . . . . . . Supreme Court [her Inven[ory .. . . . . . . 15.00 ID Number: 83725 PA Inh.Ta�c Return .. . . . . . . I5.00 Will . . . . . . . . I5.00 Firm Name: McNees Wallace&Nurick[,LC . . . . . . . . Address: 100 Pine S[rret .. . . . . . . Pn Rnx I 166 . . . . . . . . Harrisbure.PA 17108-1166 . .. . . . Phone: 717-581-3701 uromation Fee. . . . . . . . . . . .. .. 5.00 Fax: 717491-2196 CS Fee. . . . . . . . . . . . . . . . . . . . . 23.50 En1fli1: vantnnacrinmwn rnm OTAL. . . . . . . .. . . . . . . . . .. . . $ 35R.50 DECREE OF THE REGISTER / state of Max D.Marbain Ftle No:�����9�y' Wa: AND NOW, � m consideration of the foregoing Petition, s tisfactory proof having bee presented before me,IT IS DEC�tters Testamentarv are hereby ganted to lessica L.Marbain in the above estate and(if applicable)that t e instrument(s)dated A ril 16 2013 d scribed in[he Petition be admitted to probate and filed of recor as the tast Wi (and Codi 'I( ))of De dent. Regis ills � F rm ftW-02 rev. /697%d07/ ]�$ Of Q _ __ _ _ _ __ HI05.&IS R9V(9/Ip I � � !� ��� �� I� � __ __ _ _ . I M ����L� , r,er�`; . _,i �;: - '; oF �. .Li_o �'3 S�' 1 G s'��l 1 21 LASTWILLANDTESTAMENT CLEf;}� r,r OF ORPh'qh5• ��J�7 MAX D. MARBAIN CUMBERLAFtp r�., PA I, MAX D. MARBAIN, of Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. ARTICLE ONE TANGIBLE PERSONAL PROPERTY §1.1. I acknowledge that all of the household furniture and furnishings, paintings, books and similar tangible personal property contained in our residence is the sole property of My Wife or her estate. §12. I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my jewelry and personal effects, exclusive of any such property used in a trade or business, to my wife, JESSICA L. MARBAIN ("My W'rfe") if she survives me, and ff she does not survive me, in accordance with the terms of a signed and dated memorandum I may prepare. If no such memorandum is received or located by my Executor within sixty (60) days after being appointed as such, after a reasonable search for such memorandum, my Executor shall be held harmless for distributing such assets as hereafter provided. §1.3. I bequeath any such property not disposed of by such memorandum or ali of such property if no such memorandum is so located or received, to my wife's daughter, TRACEY GROVE WEISS, is she is living at my death. In the event TRACEY dces not - i survive me, att such property shali t�soid and the proc�eds shail pass as a part o€my residuary estate. I §1.4. To the e�ent practicable in the Executor's sole discretion, i bequeath any policies of insurance on such property ta the beneficiary entitled to such property. §1.5. I direct that the expenses af storing, packing, shipping, insuring and (delivering any such property#o the beneficiary entitied thereta shaii be paid by the Executor (as an administrative expense af my esfate. ARTICLE T1N0 ( iYIARITAL TRUS7 §2.1. If My Wife sunrives me, I devise and i�queath to my Trustee herein named, an amount equal to the value of my probate estate (determined on the basis of the values finally determined for federal sstate tax purposes), other than praperty passing under the foregoing provisions of#his Wili, reduced by an amaunt, +f any, needed to inarease my taxable estats so that the federal estate tax as finally determined, after taking into consideration my adjusted taxable gifts, will equai my unified credit {the appiicabte credit amaunt), the credit far property previausly taxed and the state death tax credit (if then in effect and to the extent that the use of said credit does not result in an increase in the state �death taxes otherwise payable} availab�against such tax, assuming that an elec#ion were made to qualify all qualified terminable interest property, other than the trust provided for under Articie Three af this Wili, for the federei estate tax marital deduction whether or not (such electian is actualiy made. This trust, to be known as the Mari#aE Trust, may be composed of cash, qf property in kind or partiy of cash and partly of property in kind, and �Shall be funded oniy with praperty which quaf�es for the federai estate tax marital deduction I I 2 � ._.. _ ; 1 � �� i i I �in my estate, valued at the date af distribution, and which, ta the extent ather propet#y is available, shall not include property for which a foreign death tax credit is available. The Maritaf Trust shaii be administered and dis#ributed in accordance with the foilawing (pravisions o€tnis Artiole Two: §2.1.1.The Trustee shall hoid, manage, invest and reinvest the trust property, shaii caifect the incame thereof and shati dis#ribute the net income in quarter-anttual instaltments, or more frequently if fhe Trustee deems ft advisable, to or for the benefit af My Wife. §2.1.2.During any calendar year, the Trustee shall distribute to My W'rfe such amaunts from the principal af the trust property as My Wffe from time ta time shall request, but not in excess of the greater of Five Thousand Dallars {$S,OOO.dO} ar five percent{5°l0} of the aggregate value of the trust property as determined on the date of the first request in each calendar year for such distribution, which right of withdrawal shall not be cumulative from year to year. Seid right of wfthdrawal sha11 be exercisable only by a written instrument exeauted by My Wife and delivered to the Trustee. i §2.1.3.The Tnastee may aisa distribute ta or for the benefi#of My Wife so much of the principai of the krust praperty as the Trustee shall from time to time deem necessary ar proper for My Wffe's heaith, maintenance and i support; taking in#o account ather availabie funds, inclading My Wife's individual assets. §2.1.4.Upan the death of My Wife: §2.1.4.1.The Trustee sha�l pay any accrued or undistributed net income #a My Wife's persona! representative and shall alsa pay to My Wife's personal represeMative or directly to the taxing authority, from the principal of the trust property, the additianai amount of estate faxes, inheritanc�s taxes, transfer taxes and other taxes of a similar nature, end ail interest and penalties with respect to any such taxes, � attributabie io the inclusion of the value af this trust in My Wife's estate far such tax purposes; and � §2.1.4.2.The Trustee shaii then distribute the balance of the ttvs# property in accordance with the provisions of Article Four hereof. 3 I . � _ _ _ _ _ �'I � ARTICLE THREE RESIDUARY UNIFIED CREDIT TRUST §3.1. If My Wife survives me, I devise and bequeath to my Trustee, herein named, all of the rest, residue and remainder of my estate to be held for the benefd of My Wife in trust, in accordance with the following provisions of this Article Three: §3.1.1.The Trustee shall hoid, manage, invest and reinvest the trust property, shall coilect the income thereof and, during the life of My Wife, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Wife. §3.1.2.The Trustee may also distribute to or for the benefit of My Wife, so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper to adequately provide for My Wife's heakh, maintenance and support, taking into account other available funds, including My W'rfe's assets; provided, however, no such distribution shall be made until all assets held in the trust created by Article Two of this Will are first expended or exhausted. §3.1.3.Upon the death of My Wife, the Trustee shall distribute the balance of the trust property in accordance with the provisions of Article Four hereof. ARTICLE FOUR UPON THE DEATH OF THE SURVIVOR OF MY 4VIFE AND ME §4.1. Upon my death, if My Wife does not survive me or to the extent My W'rfe is deemed to have predeceased me as a result of a valid disciaimer, or if My Wife survives me, then upon My Wffe's death, all assets not otherwise disposed of by this Will or to be distributed in accordance with this Articie Four shall be distributed as follows: §4.1.1.Seventy (70%) percent thereof shall be distributed to My Wife's daughter, TRACEY GROVE WEISS ("Tracey"), or if she is not then living, to her then living issue, per stirpes, subject to being held in trust in accordance with the provisions of Article Five hereof. If neither Tracey nor any of her issue is then living, such share shall be distributed among §§4.1.2 and 4.1.3 hereof, pro rata in accordance with the interests set forth therein. 4 _.. _ _ _ _ _ _ _.__ _ _ _. . . � §4.1.2.Fifteen (15%) percent to my son, DAVID D. MARBAIN ("David"), or if he is not then living, to his then living issue, per stirpes, subject to being held in trust in accordance with the provisions of Article Five hereof. If neither David nor any of his issue is then living, such share shall be distributed among §§4.1.1 and 4.1.3 hereof, pro rata in accordance with the interests set forth therein. §4.1.3.Fifteen (15%) percent to my daughter, DANA A. DEJARNETT ("Dana"), or ff she is not then living, to her then living issue, per stirpes, subject to being held in trust in accordance with the provisions of Article Five hereof. If neither Dana nor any of her issue is then Iiving, such share shall be distributed among §§4.1.1 and 4.1.2 hereof, pro rata in accordance with the interests set forth therein. ARTICLE FIVE ISSUE'S TRU3T §5.1. The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and §5.1.1. While the beneficiary of the trust (the "Beneficiary") is under twenty-one (21) years of age, the Trustee shall apply to or for the benefit of the Beneficiary so much of the net income and, if the net income is insu�cient, so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for the Beneficiary's heafth, maintenance, support and compiete education. The Trustee shall annually accumulate any net income not so distributed and add the same to the principai of the trust property. §5.1.2. After the Beneficiary attains twenty-one (21) years of age, the Trustee shaii continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shail distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of the Beneficiary. §5.1.3. In addition to the foregoing, after the Beneficiary attains twenty-one (21) years of age, the Trustee may distribute to or for the benefit of the Beneficiary so much of the principal of the trust property as the Trustee shaii 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 or technical training, taking into account other available funds, including the Beneficiary's assets. §5.1.4. At any time after the Beneficiary attains thirty-five (35) years of age and prior to attaining forty (40) years of age, the Beneficiary may 5 � . __ _ . ___ _ _ . . � I III Iwithdraw such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on his or her thirty-fifth (35"') birthday, or if his or her trust is established on or after his or her thirty-fifth (35�') birthday, such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on the establishment thereof. §5.1.5. At any time after the beneficiary attains forty (40) years of age, the Beneficiary may withdraw any or all of the principal of his or her trust. §5.1.6. If the Beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust for the Beneficiary to the Beneficiary's issue then living, per stirpes, or if none, in accordance with the provisions of Article Four as then applied, and, in all circumstances, with any share allocable to a beneficiary then under forty (40) years of age being held in continued trust for the benefit of such beneficiary in accordance with the provisions of this Article Five. ARTICLE SIX APPOINTMENT OF FIDUCIARiES §6.1. I appoint My Wife, JESSICA L. MARBAIN, as Executrix of this Will. If she should be unable or unwilling to act or continue to act, for any reason whatsoever, I appoint My Wife's daughter, TRACEY GROVE WEI33, as successor Executrix, and 'rf she should be unable or unwilling to act or continue to act, for any reason whatsoever, I appoint JAN WEISS, of Lebanon, Pennsylvania, as successor Executrix. Ail references herein to the "Executor" shall mean my original Executrix or my successor Executrix, as the case may be. §6.2. I appoint My Wife, JESSICA L. MARBAIN, and TRACEY GROVE WEISS as Co-Trustees of any trust created by this Will. If My Wife should be unwilling or unable to act or continue to act, for any reason whatsoever, Tracey shall act as sole Trustee. If Tracey should be unwilling or unable to act or continue to act as either Trustee or sole Trustee, for any reason whatsoever, JAN WEISS of Lebanon, Pennsylvania, shatl serve as successor Trustee or sole Trustee, as the case may be. 6 s ___- _ _ i . __ � . . _ _, _ . _ �.- i ,� � , , � §6.3. Except for references to the "corporate" Trustee, all references herein to the Trustee shall mean my then serving Co-Trustees or my sole Trustee, as the case may be. §6.4. The "Protector" of each trust under this Wili shall be the Management Committee of McNees Wallace & Nurick LLC, or successor organization. The Protector shall be subject to the following provisions: §6.4.1.The Protector may appoint one or more persons to be successor Protector to take office upon the death, resignation, or incapacity of the Protector or any person serving as Protector. §6.4.2.The Protector shall have the right to appoint an individual or corporation with fiduciary powers as successor Trustee or whenever the office of Trustee of a trust becomes vacant. §6.4.3.Any person serving as Protector may resign. §6.4.4.The Protector's authority hereunder is conferred in a fiduciary capacity and shall be so exercised, but the Protector shall not be liable for any action taken in good faith. §6.4.5.No discretionary distribution shall be made from any trust that would discharge or substitute for a legal obligation of any person serving as Protector even if such a distribution would otherwise be authorized under the terms of the trust. §6.4.6.The Protector may release the Protector's power to remove a particular Trustee and such release may be limited to the releasing Protector or made binding upon any successor Protector. §6.5. I appoint the Trustee then serving hereunder as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my I'rfe 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. The Guardian shall have fuii authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including 7 . ' I � I college and graduate educatian, and professianal, vocatianal or technical training, wi#hout securing a court order. ARTICLE SfV`EN POWERS OF FIDUCIARIES §7.1. No fiduciary under this�ii shall be required to give band or other security for the faithfui pe�€ormance of the fiduciary's duties. §7.2. Any such fiduciary shall have, without restrictian or qual�cation, all powers give� by Iaw, inctuding withaut limitation ihase under the Pennsylvania Probate, Esta#es and Piduciaries Code, and in addition the foUowing powers: §7.2.1.To invest in, accept and retain any real or persanal praperty, inctuding stock of a oorporate fiduciary or its hoiding campany, withaut restrictian to legat investments, provided, however, if any propetty that forms a part of the principal of the trust established by Artide Two of this Will is unproductive, My Wite may at any time and from time to time by a written natice reguire fhe Trus#ee of said trust either to maka any or ali of such property productive or to convert such property within a reasonable time after � the Trastee reoeives such notice. §7.2.2.To sell, exchange, parti#ion or lease for any periad of time any real or personai property and ta give options therefor for cash or credit, wifh or withaut security; §7.2.9.To borrow money from any person, including any fiduaiary acting hereunder, and to mortgage or pledge any real or personal property; §72.4.To hold shares of stock or other securities in nominee registratian form, including #�at of a clearing corporafion or depasftory, or 'sn book entry form or unregistered or in such other form as will pass by delivery; I §7.2.5.To engage in litigation and compromise, arbitrate ar abandon claims; i §7.2.6.7a determine the apportianment of receipts and expenses, inciuding extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale o€unproductive real estate, beh+ueen incame and principai, sucfi 8 I . i � apportionment ta be made sa as to balance fairly the interests of any income beneficiary and the remaindermen; §7.2.7.7o make d3stributians in cash, or in kind at current vaiues, or partly in each, alioca#ing specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of � current values; §7.2.8.To make electians, decisions, concessions and settlements in � cannectian with a!1 income, estate, inheri#ance, gift ar other tax returns and the payment of such taxes, without obiigation ta adjust the distributive share of incame or principal of any person affected thereby; §7.2.9.To join with My Wife or My Wife's personai representative in the filing af a joint income tax return for any period for which such a retum may be permitted, without requiring My Wife ar My Wife's estate to indemnify my estate against liability for the #ax attributable ta her income, and to consent, for federal gift tax purposes, to having gifts made by My Wife during my � lifetime trea#ecf as having been made haif by me. §7.2.10. To disciaim any interest I may have in any estate if the Executor deems such disciairxser ta be in the best interests of my estate and the beneficiaries thereaf; §7.2.11. Failowing t#�e death of My Wife, to termina#e any trust oreated herein, the principal af which is or becames too smali in the Trustee's discretion to make the establishment or continuance of the trust advisable, � and to make immediate distribution af the then remaining trust praperty ta the beneficiary then entitied 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 praportian to their respective interests therein o�, if such interests are not defined, in equai shares to such beneficiaries; provided, however, no Trustee shall participate in any decision to teRninate such trust if � by reason af sueh #erminatian such trustee caald receive a distribution of trust property from such trust as afaresaid. The reoeipts and releases of the distributee(s) will terminate absolutely the right of all persons wha might � atherwise have a future interest in the tnast, whether vested ar cantingent, without notice ta them and without the necessity of filing an account in any court. i §7.2,i 2. Ta merge, after the dea#h of My Wife, any trust created hereunder with any other trust ar trusts created by me or My Wffe under will or deed, if the terms of any suct� trust are then substantiaily slmilar and held for the primary benefit of the same person or persons, and if such merger i � I i I shail nat cause any adverse incame, estate or generatiort skipping tra�sfer tax consequence. §7.2.13. To allocate, in the Executar's sole and absolute discretian, any partion af my exempfion under Section 2631(a) of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property transferred by me during my lifetime as ta which i did not make an ailocation prior to my death. Similariy, My Wife's executor may allocate a partion or all of My Wife's exemption ("My Wife's GST E�cemption") I fram genera#'son skipping transfer tax to praperty held hereunder of which My Wife is deemed transferor. Any such election ar ailocation shali be binding upon the Trustee and any beneficiary af any trust created hereunder. The Trustee is directed to divide any trust created under this WiII into twa {2} or more separate trusts, lf necessary, ta segregate the portion or portions af the trust or trusts created hereunder over which My GST Exemptian or My Wife's G8T Exemption has been allocated {the °GST Exempt Trusts"}from the po�tion or portions of the trust or trusts created hereunder over which neither My GST Exemption nor My Wife's GST Euemption has been allocated {the � "Non-G8T Exempt Trusts'ry; provided, hawever, that any such separated trusts shall be held, administered and disposed of in accordanae with the terms hereunder as identical trusts in aA other respects. §7.2.14. To file the appropriate election in accnrdance with Sectiqn 2056(b)(7j(B)(v) of the Internal Revenue Code to designate whatever partion of the#eust established in Article Twa af this Witt tha#the Execufor, in the Executor's sole discretion, determines should qua�ify for the marital deduction. !n making this detesmination, the Executor is directed to consider � the present and projected financial requiremen#s af My Wife, the expected period of survivorship of My Wife and the asseta that have passed to My Wife other than under Ehe provisions of this Will. If khe Executor daes noi make an eleckion pursuant ta lntemal Revenue Cade Sectian 2056{b}{�}(B}{v} wi#h respect to all of the assets held in trust under Article Two hereof, the respective trust estates thereunder may be divided into separate trusts � pursuant#o the terms of the election and such division shalf be based upon the fair market value af the assets comprising the respective trusts at the time of the division. I §7.2.15. To make any election available under the tax laws, including the pawer to make an election to qualify any trust created hereunder as a � C2ual�ed Subchapter S Trust{"48ST"} ar an Electing SmaII Business Trust ("ESBT"). � §7.2.16. With respect to any trust hereunder that halds shares of stock in any S corporation, as defined by § 1361 of the Intemal Revenue Code ("S 10 I i � . I I I Corparatian stock"}, to segregate such S Gorporation stack i�om #tte ather assets of any such S Corporation trust, to hold such stock in a separate trust under similar terms and conditions, and to take such actions and make such elections as may be reasanable necessary to qualify any such separate trust as a permitted S Corporation shareholder under§ 1361(c)(2) of the Internai Revenue Code. ARTICLE EIGHT � PROVlS14N F4R TAXES §8.1. All estate taxes, inheritance taxes, transfer taxes and ather taxes of a similar natttre payable by reasan of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax (solely for the purposes af this Artic� Eight, "Death Taxes"), and any penalties thereon, shall be paid by the Executa�as foliows: {a} if My Wife survives me, all such Death Taxes and penalties shall be paid out af the principal of the property, if any, disclaimed by My Wife and, if none or ta the sxtent such disclaimed property is insuificient, from the principal af that partion of my estate disposed of by Article Three of this Wil1; and {b} if My Wife does not sunrive me, all such Deatfi Taxes and penalties shall be paid from the pri�cipal of that partion of my estate disposed of by Articie Four of this Wiii. Aii interest with respect to any such Death Taxes and penalties shaH t�e paid by the Executar out of the incame ar principal or paRiy out of the incame and partly out of#he principai of such portion of my estate, in the absolute discretion of the Executor. My Executar shali not make apportionment among or seek reimbursement from the benef�ciaries, recipients or owners af such praperty far any such Death Taxes, penaities or interest. Notwithstanding any provision af this Article Eight to the contraty, the Executor � shail nat pay ar+y such death Taxes, penalties or interest attributabfe to any property inctuded in my estate solely because of a pawer of appointment thereover that i possess i but have nat exercised or any qualified tertninable interest praperty. 11 . i � � � ARTICLE NINE PROVI310N FOR DEBTS AND EXPENSES §9.1. i direct that any of my legaily enforceable debts, any expenses of my last itiness, funeral and buriai, and any of the administrative expenses of my estate {so�ly far the purpose of this Article Nine, "Debts and Expenses"), shall be paid as follaws: (a) if My UU�e survives me, all such Debts and Expenses shall be paid aut of the princip�l of the (property, if any, disclaimed by My Wife and, if none or to the extent such disciaimed property is insufficient, from the prinoipal of that portian of my estate disposed of by Article (Three of this Will; and {b} if My Wife does nat survive me, ali such Qebts and E�cpe�ses shall be paid from the principal of that portion of my estate disposed of by Article Four of this Will. ART1Ct�E TEN BUSINESS INTERESTS §10.1. in the event any business interests shouid be an asset of my estate, whether tl�e same ittvalves a proprietary interest, a partnership interest or stack in a ctosely held corporation, or limited liability company, whether wholly awned, oontroiled by me or owned in substantiai part by me, 1 authorize the Executor and Trustee, as the case may be {hereinafter referred to as the fiduciaries}, subject to the teans of any agreement i may have made for the sale of my interests, to continue said business until such time as the (fiducianes shall deem i#advisable to sell, to liquida#e or to distribute#he same in kind. With respe�t to any sale ar exchange of khe stock of any such business interest and in the absence of any such agreement entered inta by me prior to my death, I direct the fiduaiaries � (to ca�s�Ier and ta de#ermine the appropr�ateness of a sale or redemption of sach stock in I � 12 . ( accardance with Section 303 of#he tntemai Revenue Cade to the business entity and a possible deferral of federal estate tax payments under Sectian 6166 of the Intemal Revenue Code, It is my desire ihat tp fhe extent possible any business interest which I may own at �the time ot my death be cantinued or disposed af on{y in an orcleriy manner so as#o maximize the proceeds of any disposition. If an election under the foregoing provisions wiil effec#such desire, the fiduciaries are encouraged to pursue such election if the f�duciaries deem such election aiso to be in the best interests of my estate and the beneficiaries thereof. The fiduciaries shall have all rights and powers in apnnection with such business (as 1 had when living, including specifically#he power at any time and fmm time to time#o 'operate or to jain in the operation of the same as a going cancern, ta farm or ta refarm a general or limited partnership, to incarporate or to reincorporafe and to liquidate or to sell #he same or any part thereof as#he 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 liabiiity for loss resulting from the operation of said business except when such (loss is the resuit af gross negiigence ar#raud o� the part of the f�uciaries. ( ARTIC�E E�EVEN MI3CEI.LANEOUB PROVISiONS §11.1. As used in this Wiii, the term "internai Revenue Code" shali mean the Intemal Revenue Cade of 1986, as amended from time to time, or the correspanding (provisian of subsequent law. §11.2. If My Wife and I die under such circumstances that it is impassibie to determine which of us survived, it shall be canciusively presumed and this Will shall be I ccrnstru� as if My Wife had survived me. if any persan, other than My Wife, and I die � 13 . i . � under such circumstances that it is impassible ta determine which af us survived, it shalt be conclusively presumed and this Will shall be construed as if such person had predeceased me. §11.3. Wher�ever a discretionary distribution af net incame ar principal is permitted pursuant to any trust creaked by this Will, if such distribution may be made in whoie or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether ta make such distribution. No Trustee wha is under a legal obligatian to support a beneficiary of a trust created hereunder shall particcipate in the exe�cise of any discretion granted to#he Trustee of that trvst ta distribute net income or principa! in discharge of that legal obligation. Furthermore, no Trustee shaii enter into eny recipracal arrangement with any other trustee for the purpose of indirectly exeroising a powe�prohibited hereunder. §11.4. Whenever a fiduciary is direoted to distfibute property to or for the benefit of I any beneficiary wha is under(a} twenty-five (25) years of age, or (b) a legal disability or otherwise sufFers from an iitness ar mental ar physical disability that wou�! make distributian directly to such beneficiary inappropriate (as determined in such fiduciary's sole discreti�n exarcised in good faith), the fiduciary may distribute such praperty to the person who has ustody of sucn beneficiary, may appiy such property far the benefd af such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or elected and appointed by the fiduciary (including #he fiduciary}, under any appiicabie niform Transfers to M+nors Act or Uniform Gifts fo Minars Act ta be heid until such �eneficiary reaches twenty-five (25) years of age, may distribute such property to the � �uardian of such beneficiary's estate, may distribute such property directty to such ( 14 _ C I hen�ciasy's estate, ar may distribute such praperty directly to such beoeficiary{ext�pt if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to ses to the appiication of such praperty. This provision shaii not in any way 4�P8t$#4 SUS(�Tid BUCh Ii�Cl8�CF8P}I's absolute awnership o#such praperty ar to prevent the absolute vesting thereof in such beneficiary. §11.5. Except as atherwise may be provided in this Wii1, during the coniinuance of any of the trusts oreated under the provisions of this Wiii, and tt�ereafter un#ii the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in (trust for any beneficiary, respectiveiy, and the income thereo#shall nat be subject to or liable for any coMracts, 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 pawer to sell, assign ar encumber all ar any part of the principal sums or such benefliciary's interest therein, respectively, or the income thereof, or to anticipa#e the income. � §11.6. A carporate fiduciary shall be entitled ta receive compensation far its services hereunder in accordance with its schedule in effect when the senrices are perfanned, but not in excess pf such aompensation as would be approved by a court of compefent jurisdiction. An individual ftduciary shali be entitled ta receive reasonable compensation for suah fiduciary's services hereunder, provided however, any individual fiduciary who is also an attomey and senres as caunsel to tny estate or any Trust established hereunder shall not take duplicative tees, but rather such charge in any capacity for reasonable and necessary services performed at his or her published hourly rate in I effect at the time the services are perfoRrred, � 15 . i • ' � , i §11.7. Natwithstanding any ather provision of this Wiii, but only to the e�ttent thaf any trust hereunder is subject to the Ftule Against Perpetuities under applicable law, upon the expiration of twenty-ane (21} years after the death of the last survivor of My Wife and my issue iiving at my death, the trusts created by this Wilf shaii fartt�with terrttina#e and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property ar, if there is mare than one beneficiary, to #he beneficiaries then enti#led to the incame of the trust praperty in proportion to their respective interests therein ar, if such ' interests are not de�ned, in equal shares to such beneficiaries. I IN WITNESS WHEREOF, I have hereunto set my hand and seal this 16�' day of April, 2013. I . �;�_(SEAL) MAX D. MARBAIN � \ � Signed, sealed, published and declared by the above named MAX q. MARBAIN as and for his last Will, in the presence af us and each of us, who, at his requesk and in his presence and in the presence of each other, have hereunto subseribed our names as witnesses thereto the day and year last above written. Residing at � T'J'"� /"f� W � Residing at �'�:�� '� �' �� � 18 I ._ . i . ; i , ;COMMONWEA�TH OF PENNSY�VANIA : � • • LL : S5. COUNTY OF l�fl!'L�1PA'"I� . We, MAX D. MARBAIN, the #estator, and �G.,s?�1.1/.,9Q1 �1 �_1.�,�.�l�d L£�� W- ����t�1'le witnesses, whase names are signed ta the attached or foregoing instrument, beRng first duly swom, da hereby deciare to the undersigned autharity that the testator signed and executed the instrument as his last Will; that the tes#ator signed wilHngly and executed it as his free and voluntary act far the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatar signed the Wiil as a witness and that to the best of his or her knowledge the #estator was at ha#fime eighteen (18} years of age or older, of saund mind a�d under na constraint or undue influence. 1Y�����t/�-G�/(.{�`'�yr.� ,� MAX D. MARBAIN W' ���,s � I �-��tvt-�C �i{/ ` � Witness � Subscribed, sworn to and acknowledged befare me by MAX D. MARBAIN, the �es or, d subscribed and swom ta befo�e rr� by r i � f � � r� �nd �c.� � �l�zd.i'�Jv, witnesses, this 16'h day of April, 2p13. COMMONWEAL7H OF PENNSYLVANlA -- " " - "�_\��dl�►`�✓��^^"�SL #�TARIALSEAL . NOt�f}t PUb11C MARYANN KIEMENTIK,NOTARY PUBLIC MECHANICSBURG BOROUGH,CUMBERLAND COUNTY S EAL MYCpMMIS510NEXPIRESAUC,UST21,2013 � � � '��