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HomeMy WebLinkAbout01-27-14 Reset PETITION FOR GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY,PENNSYLVANIA Petitioner(s) named below, who is/are 18 years of age or older, apply(ies) for Letters as specified below, and in support thereof aver(s)the following and respectfully request(s)the grant of Letters in the appropriate form: Decedent's Information n �l Name: Jerrv T. Simpson File No: oG� '17 � �� alk/a: (Assigned by Register) a/k/a: a/k/a: Social Security No: Date of Death: O1/09/2014 Age at death: 82 Decedent was domiciled at death in Cumberland County, pennsylvania (Srare) with his/her last principal residence at 137 East Lisburn Road,Mechanicsbur� 17055 Upper Allen Township Cumberland Street address,Post Office and Zip Code City,Township or Borough County Decedent died at 137 East Lisburn Road Mechanicsbure 17055 Upper Allen Townshin Cumberland PA Street address,Post Office and Zip Code City,Township or Borough County State Estimate of value of decedent's property at death: If domiciled in Pennsylvania......................... ... All personal property $ 3,200,000.00 If not domiciled in Pennsylvania. ...... .......... ....... Personal property in Pennsylvania $ If not domiciled in Pennsylvania. ................ ..... .. Personal property in County $ Value of real estate in Pennsylvania................ ...... .............. ..................... $ TOTAL ESTIMATED VALUE. ... $ 3.200.000.00 Real estate in Pennsylvania situated at: (Attach additional sheets,if necessary.) Street address,Post Offce and Zip Code City,Township or Borough County � A. Petition for Probate and Grant of Letters Testamentary Petitioner(s)aver(s)he/she/they is/are the Executor(s)named in the last Will of the Decedent,dated February 21,2013 and Codicil(s) thereto dated N/A State relevant circumstances(e.g.renunciation,death of executor,etc.) Except as follows: after the execution of the instrument(s)offered for probate Decedent did not marry,was not divorced,was not a party 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 born or adopted;and 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.b.n.,d.b.n.c.t.a.,pendente lite,durante absentia,durante minoritate If Administration,c.t.a. or d.b.n.c.t.a.,enter date of Will in Section A above and complete list of heirs. _ � Except as follows: Decedent was not a party to a pending divorce proceeding wherein the grounds forQ�vorce had beeu�stab��s defined in 23 Pa.C.S. §3323(g)and was neither the victim of a killing nor ever adjudicated an incapacitated per�n.CJ � � � �NO EXCEPTIONS �EXCEPTIONS � � � � ~ _t.� � � .x3 �i"{ .�.- E'� ' �,�r ,',�- Petitioner(s),after a proper search has/have ascertained that Decedent left no Will and was survived by the f�o�g�ouse„(�i any)�d�etrs(attach additional sheets,if necessary): 3� � � � F„� _ - � —�•� � �`� Name Relationshi A,d �s� ;� � � � � . � .,,, � 'Y'f �- Form RW-02 rev.10/11/2011 Page 1 Of 2 m Oath of Personal Representative Official Use Only COMMONWEALTH OF PENNSYLVANIA } } SS: COUNTY OF Cumberland } Petitioner(s)Printed Name Petitioner(s)Printed Address Hila M. Sim son 137 East Lisburn Road Mechanicsbur PA 17055 The Petitioner(s)above-named swear(s)or affirm(s)the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s)and that,as Personal Representative(s)of the Decedent,the Petitioner(s)will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before , � C�%%�t�� Date J 2 ,� me th's 2 7*day f , 20(� Date $y, Date For the Register Date BOND Required: Q YES Q NO To the Register of Wills: FEES' Please enter my appearance by my signature below: �t�s . . . . . . . . . . . . . . . . . . . . . . $ I •' Attorney Signature: ( ) Short Certificate(s). . . . . . ���' ( )Renunciation(s).. . . . . . . . ( )Codicil(s). . . . . . . . . . . . . \ ( )Affidavit(s).. . . . . . . . . . . Bond.. . . . . . . . . . . . . . . . . . . . . . . Printed Name: lyse E.Rogers,Esq Commission. . . . . . . . . . . . . . . . . . Supreme Court Other . . . . . . . . ID Number: 41274 . . . . . . . Firm Name: Saidis,Sullivan&Rogers . . . . . . . . •, Address: F35 Nnrth 1 h 4 r t�e 400 '�- %'� .._, ..... . . . . . . . . T���e,PA 17043 C � ._.r_ rn n 3'. � .�_'�— '� C'� . . . . . . . __ �(f'] 7 . . . . . . . � � � d� �� {+-�A . . . . . . . . Phone: 717-612-5801 �7 1,. r-' N ��-�� n's Automation Fee. . . . . . . . . . . . . . . . Fax: 717-612-5805 A- ` � � � JCS Fee. . . . . . . . . . . . . . . . . . . . . 2 •5 Email: �L4g�LSl�ssr-att�rne��_cc��_"T��➢ e 3 ..,rl TOTAL. . . . . . . . . . . . . . . . . . . . . $ . C.� _.r-, � .,.- __ :"� CJ t�W° :.l � DECREE OF THE REGISTER � �'{ � i� ° Estate of Jerrv T. Simnson File No: o�� —�� —�� a/k/a: i � ��n AND NOW, 7 �,., Q� (,{ � , bcf� , in consideration of the foregoing Petition, satisfactory proof having been presented before �e, IT IS DECREED that Letters Testamentary are hereby granted to Hilarv M. Simpson in the above estate ar�d(if appiicable)that the instrument(s)dated Februarv 21,2013 described in the Petition be admitted to probate and filed of rec rd�s the last Will(and Codicil(s))af Decedent. Register of Will�_�p�j /'n,, O � 4L Form RW-01 rev.10/11/2011 Page 2 0 . � ' ' r i �CW�ey lt� �\����� CW��� ��!� lI.�CL,Il.111111��1.11.14.� OF JERRY T. SIMPSON _ � cy '= � rn C Q --_ r,� c,, c_ e� �,, � � � .,_ �. I, JERRY T. SIMPSON, of Upper Allen Tow�p,c�u�erl�a��County, Pennsylvania, declare this to be my last V�'ill and T�t�-��nt,-iqere���`i�evoking all wills and codicils at any time heretofore made b�.'� � � �� ,-; �a _.1 °- c7 c:� �-= SECTION FIRST �.�, � �, t,r, � Bequest of Tangible Personal Propertv - � Cash Gifts to Individuals and Charities A. I give and bequeath all of the items of tangible personal property that are designated in the most recently dated separate writing in existence at my death, which is signed by me and describes the items given with reasonable certainty, to the persons specified in that writing. It is to be conclusively presumed that I have left no separate writing if one has not been found by or delivered to my Executor within sixty (60) days after my death. I give and bequeath all my remaining tangible personal property not disposed of by the separate writing (whether by omission or because I have left no valid separate writing), including all my personal and household effects, jewelry and automobiles, to my wife, HILARY M. SIMPSON, if she survives me for a period of thirty (30) days. If my said wife does not so survive me, I give and bequeath such Law Offices of Sa,idis property to such of my children who so survive me as they shall select in Sullivan rotation, the order of which shall be determined by lot. After each selection & Rogers round, the order of selection shall be reversed; the child having first choice �3s NoCth IZth stree� shall have last choice and so forth. My Executor shall add the value as finally su�te 40o determined for federal or state death tax purposes in my estate of all items Lemoyne,PA 17043 selected by each child, and distribute a sum in cash to each child who has selected items with a total value less than the child who has selected items Page 1 r � , � � � / / with the greatest total value, equal to the amount by which the total value of the items selected by such child is less than the total value of the items selected by the child who has selected items with the greatest total value. On the completion of the selection process, any items not selected shall be sold and my Executor shall distribute the proceeds of sale equally among my children who have so survived me. Any cost of packing and shipping shall be paid by my Executor as a general administration expense. B. If any beneficiary in the opinion of my Executor is under a disability as defined in Section FOURTH hereof, my Executor shall represent such beneficiary in any division of such property among the beneficiaries entitled thereto. Any or all of the items distributable to any such beneficiary may, in the discretion of my Executor, be delivered to the beneficiary, to the parent or guardian of the beneficiary or to the person having custody of or caring for the beneficiary (and a receipt signed by such person shall fully discharge my Executor); or may be sold and the proceeds retained for such beneficiary's benefit under the provisions of Section FOURTH hereof; or may be retained, during disability, any expenses for storage, insurance and safekeeping to be paid from the income of any trust from which such beneficiary is eligible to receive income under Section THIRD or FOURTH hereof. SECTION SECOND Marital Trust Law Offices of If my wife, HILARY M. SIMPSON, survives me for a period of thirty Saidis (30) days, I give, devise and bequeath to my Trustee hereinafter named, the Sullivan minimum fractional share, if any, of my residuary estate, before any & Rogers inheritance, estate, transfer, succession and death taxes, which will reduce to 635 North 12�h Screet Suite 400 the lowest possible amount the Federal Estate Tax payable by reason of my Lemoyne,PA 17043 death. For purposes of determining such fractional share it shall be assumed, regardless of what in fact occurs, that my Executor will elect to qualify the entire share held pursuant to this Section as "qualified termina le i�re t �. Page 2 . � ' � � . property'� under Section 2056 (b) (7) of the Internal Revenue Code of 1986, as amended, (hereinafter "the Code"). In determining such fractional share, all assets involved in the calculation shall be valued at final Federal Estate Tax values. Moreover, the credit for state death taxes shall be taken into account only to the extent that state death taxes are not increased thereby. I direct that any provisions of this Will which may appear to conflict with or in any way defeat my intention to obtain the marital deduction for the full amount of the "qualified terminable interest property" elected under this Section shall be so construed or applied as to accomplish that intention. Only assets which would qualify for the marital deduction if an election is made as aforesaid shall be included in this trust, herein designated as the "Marital Trust", which shall be held in a separate trust for the following purposes: A The net income shall be paid to my wife during her lifetime in convenient, at least annual installments. B. In addition, if Trustee in Trustee's discretion considers it advisable, Trustee may from time to time make payments from principal in such amounts as Trustee may deem appropriate for the health, support, maintenance and education of my wife. C. Upon my wife's death, Trustee shall pay the remaining principal to or in trust for such one or more of my issue, or to such charitable organizations described in 5ection 2055 of the Code, in the amounts or proportions as my wife may appoint by Will containing specific reference to this power of appointment, provided, however, that my wife may in like manner appoint any or all of the net income to one or more of the spouses of my descendants for life or for any shorter period. Law Offices of Sa,idis D. Any portion of the principal of the Marital Trust which my wife Sullivan shall not have effectually appointed shall be added to and become part of the & Rogers principal of the Residuary Trust under Section THIRD hereof and shall be 635 Norch 12ch Screec Suite400 administered and distributed as a part thereof. Lemoyne,PA 17043 l Page 3 . • ' � � . E. Notwithstanding the piovisions of the immediately preceding two Subsections, to the extent my wife does not provide otherwise by Will containing specific reference to this Marital Trust, Trustee shall first deduct and pay to the appropriate taxing authorities (or to my wife's personal representatives for transmission to the appropriate taxing authorities, in the discretion of Trustee) the difference between the inheritance, estate, transfer, succession or death taxes, as the case may be, of any kind whatsoever, other than any generation skipping taxes, (including any interest and penalties thereon) payable by reason of my wife's death and the amount of any such taxes which would have been payable if no such taxes were payable by reason of her death with respect to the principal of the Marital Trust. Such payments may be made by Trustee upon receiving from my wife's personal representatives a certification as to the sums needed for such purpose, in which event Trustee shall be entitled to rely on such certification. F. I intend that the income interest of my wife in the Marital Trust shall be "a qualifying income interest for life" within the meaning of Section 2056 (b) (7) of the Code, and I authorize my Executor in Executor's discretion to elect to qualify a portion or all of the principal of the Marital Trust as "qualified terminable interest property", so that the portion so elected shall qualify for the marital deduction. If my Executor should elect to qualify less than all of the principal of the Marital Trust, my Executor or Trustee in their discretion may at any time divide the Marital Trust into two separate trusts, an Elected Marital Trust and a Nonelected Marital Trust, to reflect such partial election, such division to be according to the fair market value of the assets of the Marital Trust at the time of the division. Each separate trust shall be administered and distributed in accordance with the provisions of this Section and all references in this Will to the Marital Trust shall be deemed to La`'`'offi°es°f refer to each of such trusts. Sa.idis Sullivan G. If my wife makes a qualified disclaimer, as defined in Section & Rogers 2518 of the Code, of her entire interest in all or any portion of the Marital 635 Nocth 12th Street Suite 400 Trust, the portion so disclaimed shall be held in a separate trust (the Lemoyne,PA 17043 "Disclaimer Trust") for the same purposes and in accordance with the same provisions applicable to the Residuary Trust under Section THIRD hereof, Page 4 �• � . ' • � . except that the special power of appointment granted to mS% wife in Section THIRD shall not apply to the Disclaimer Trust. H. My wife shall have the right to withdraw all or a fractional share of the assets which would pass pursuant to this Section SECOND. However, my wife shall provide to the Executor and Trustee written notice of her intention to exercise this right of withdrawal (and, if exercised in part, the fractional share over which she intends to exercise this right of withdrawal) within nine (9) months of the date of my death. The Trustee shall promptly distribute to my wife the fractional share of this Trust, if any, which she has determined to withdraw. SECTION THIRD Residuary Trust I give, devise and bequeath the balance of my residuary estate to my Trustee hereinafter named, to hold in a separate trust as follows (this trust being hereinafter designated as the "Residuary Trust"): A. If my wife, HILARY M. SIMPSON, survives me, during her lifetime: l. The Trustee shall distribute the net income in convenient, at least annual installments to my wife, HILARY M. SIMPSON. 2. In addition, if Trustee in Trustee's discretion considers it advisable, Trustee may from time to time make payments from principal in such amounts as Trustee may deem appropriate for the health, support, Law Offices of maintenance and education of my wife. Sa.1C�1S Sullivan 3. Upon my wife's death, the remaining principal shall be & Rogers � � �3s NoC�h izth s�reet paid to or in trust for such one or more of my issue, in amounts or proportions Suite 400 as my wife may appoint by Will containing specific reference to this power of Lemoyne,PA 17043 appointment; provided, however, that my wife may in like manner appoint any or all of the net income to one or more of the spouses of my descendants for life or for any shorter period. Pa e 5 � g B. To the extent not otheiwise effectually appointed as aforesaid, upon the death of the survivor of my wife and me, the remaining principal shall be divided into shares representing my then living issue, per stirpes. It is my intention to treat each of my children, per stirpes, equally, taking into account assets passing under this Will and the Will of my wife, HILARY M. SIMPSON, as well as the principal amount and accrued interest of each loan to a child (or a child and his/her spouse) which my wife, HILARY M. SIMPSON, forgave in December 2012. In 2012, she forgave the following amounts: Hugh J.T. Simpson $538,324.21 Juliet H. Simpson Wilkin and Paul Wilkin $199,170.68 Blair E.T. Simpson $379,006.95 In determining the per stirpital shares, the Trustee shall add these amounts to the balance for distribution, then divide into shares, charging against the share for each child (or, if he or she is deceased, the share for his or her issue) the amount of the loan forgiven. I do not wish to take into account any other loans, business investments or payments made pursuant to the guarantee of any debt of a child prior to the date of this Will. Each such share representing a then living descendant of mine shall be held in a separate trust, to be administered and distributed as follows: l. The net income shall in the discretion of Trustee either be accumulated, in whole or in part, and added to principal at the end of the annual accounting period or paid in such amounts as Trustee may deem appropriate for the health, support, maintenance and education of that Law Offices of descendant. Sa.idis Sullivan 2. In addition, if Trustee in Trustee's discretion considei s it & Rogers �3s Norih�z�h s�reet advisable, Trustee may from time to tim�e make payments from principal in Sui�e 400 such amounts as Trustee may deem appropriate for the health, support, Lemoyne,PA 17043 maintenance and education of that descendant. Page 6 � 3. Upon the descendant's death, the remaining principal of his or her trust shall be paid as follows: (a) To or in trust for such one or more of my issue (other than such descendant), or to one or more charitable organizations described in Section 2055 of the Code, in the amounts or proportions as the descendant may appoint by Will containing specific reference to this power of appointment; provided, however, that a descendant of mine may in like manner appoint any or all of the net, income to his or her spouse for life or for any shorter period; or, to the extent that this power is not effectually exercised, (b) To such descendant's then living issue, per stirpes; or, in default of such issue, (c) To the then living issue, per stirpes, of such descendant's nearest ancestor who was a descendant of mine and who is survived by then living issue; or, in default thereof, (d) To my then living issue, per stirpes. Notwithstanding the foregoing, any principal accruing under (b), (c) or (d) to a descendant of mine shall be held in a separate trust for such descendant or added to an existing trust for such descendant, as the case may be, to be thereafter administered and distributed pursuant to the terms of this Subsection. C. Anything hereinbefore contained to the contrary LaW offi°es°f notwithstanding, each trust under this Section shall vest not later than Sa.idis twenty-one (21) years after the death of the survivor of my wife and my issue Sullivan living on the date of my death. Immediately before the expiration of such & Rogers twenty-one year period, each such trust shall terminate and the remaining 635 North 12th Street su�te400 principal thereof shall be distributed, subject to the provisions of Section Lemoyne,PA 17043 FOURTH heieof, to that descendant of mine then represented by such trust or to my then living issue, per stirpes, who are the remainder beneficiaries of a trust held for the spouse of a descendant of mine. � Page 7 D. To the extent not otherwise effectually appointed as aforesaid, if at my death or at any later time fixed for distribution of principal all of the above described beneficiaries shall be deceased, the principal shall be distributed to the JOSEPH T. AND HELEN M. SIMPSON FOUNDATION, provided it is then in existence and an organization described in Sections 170 (c) (2) and 2055 (a) of the Code, or, if it is not so described, to one or more organizations, including an organization created by Trustee, that are so described, selected by Trustee in Trustee's discretion. SECTION FOURTH Retention of Propertv Distributable to Beneficiaries Under a Disabilitv Any property (whether income or principal) distributable to a beneficiary under a disability may be retained by Trustee in a separate trust and may be invested and applied (together with any income earned by it) from time to time for the beneficiary's benefit in any way which Trustee may deem appropriate (except that any distribution to my wife from the Marital Trust shall be applied or expended currently for her benefit). Such property shall be distributed to the beneficiary when he or she is free of disability, or, in case of death during disability, shall be paid to his or her estate. If the continued retention of property under this Section should be impracticable because of the small size of the fund, Trustee may distribute it for the beneficiary's benefit. LaW offl�es of For the purposes of this Section a beneficiary shall be considered to be Sa,idis under a disability while under the age of twenty-one (21) years or at any time Sullivan when such beneficiary shall in the opinion of Trustee be unable by reason of & Rogers advanced age, illness or other condition to properly manage his or her affairs. 635 North 12th Street Suite 400 Lemorne,PA 1�043 Payments made for the benefit of a beneficiary may be made directly to the beneficiary, to his or her parent or guardian, to a custodian (other than a Trustee hereunder) under the Uniform Transfers to Minors Act selected by Page 8 � � Tiustee, or to the persons caring for or having custody of the beneficiary, or may be applied for such beneficiary's benefit by payment to such other persons, organizations or institutions as Trustee may select, and the receipt of any such payee shall be a full release therefor. SECTION FIFTH Division for Generation Skipping Tax Purposes Notwithstanding anything to the contrary otherwise provided herein: A. If my wife, HILARY M. SIMPSON, survives me for a period of thirty (30) days: 1. If my generation skipping tax exemption exceeds the value of the principal of my residuary estate disposed of under Section THIRD hereof, the gift otherwise distributable to the Marital Trust shall be divided and distributed to two separate trusts, an "Exempt Marital Trust" containing a fraction of such gift, the numerator of which is such excess and the denominator of which is the value of such gift, and a "Nonexempt Marital Tiust" containing the balance of such gift. My wife, HILARY M. SIMPSON, shall, notwithstanding any other provision of this Will, have the right to withdraw so much of, even if all, the principal of any Nonexempt Marital Trust which has qualified for the marital deduction in my estate. Except as otherwise provided in this Paragraph and Paragraphs 2 and 3 of this Subsection, each such separate trust shall be administered and distributed in accordance with the provisions of this Will governing the Marital Trust and all references in this V�jill to the Marital Trust shall be deemed to refer to each Law Offices of of such trusts. If such exemption does not exceed such residuary estate, the Sa.idis entire Marital Ti ust shall be the Nonexempt Marital Trust. Sullivan & Rogers 2. Except as my wife may provide otherwise by VVill, all 635 Nocth 12th Street Suite 400 inheritance, estate, transfer, succession or death taxes, excluding any Lemoyne,PA 17043 generation skipping tax (including interest and penalties thereon) payable by reason of her death with respect to the Exempt and Nonexempt Marital Trusts shall be paid first from the Nonexempt Marital Trust, to the extent �/ � Page 9 / thereof, if the portion of such paSTment representing such taxes with respect to the Exempt Marital Trust does not constitute a constructive addition to the Exempt Marital Trust for generation skipping tax purposes. 3. If upon my wife's death the value of the portion of the Nonexempt Marital Trust, if any, passing in default of appointment exceeds my wife's generation skipping tax exemption, a fraction of the Nonexempt Marital Trust, the numerator of which is such excess and the denominator of which is the value of the Nonexempt Marital Trust (the "Nonexempt Marital Share"), shall not be added to the Residuary Trust under Section THIRD hereof, but shall be held by Trustee in a new separate trust or set of trusts, as the case may be, and administered and distributed in accordance with the provisions of Section THIRD hereof independently of the other trust or set of trusts. B. If the value of my residuary estate exceeds my generation skipping tax exemption less the value of the unappointed portion of the Nonexempt Marital Trust under my wife's Will, if any, my residuary estate shall be divided into two shares, a "Nonexempt Portion" containing a fraction of my residuary estate, the numerator of which is such excess and the denominator of which is the value of such residuary estate and an "Exempt Portion" containing the balance of the residuary estate. Each such portion shall be placed in a sepaiate trust or set of trusts, as the case may be, and each trust or set of trusts shall be administered and distributed in accordance with the provisions of Section THIRD independently of the other trust or set of trusts. (Any share of the Nonexempt Portion of my residuary estate or of the Nonexempt Marital Share is referred to herein as a "nonexempt share", and any share of the Exempt Portion of my iesiduary estate or of the Marital LaW off'�es°f Trust other than the Nonexempt Marital Share is referred to herein as an Sa.idis "exempt share.") Sullivan & Rogers C. With respect to any trust under Section THIRD hereof containing 635 North 12th Street su�te400 principal derived fiom a nonexempt share (a "Nonexempt Trust"), if, in the Lemoyne,PA 17043 absence of this Subsection, upon the death of the descendant of mine represented by such trust, any portion of the principal thereof would be subject to generation skipping tax if such descendant were not to xerci e is Page 10 or her limited testamentary power of appointment, if any (assuming iegardless of what in fact occurs, that no generation skipping tax exemption is allocated to such trust), such descendant shall have the further power to appoint such portion of such principal to or in trust for such beneficiaries, including such descendant's estate, as such descendant shall designate by VVill containing specific reference to this general testamentary power of appointment. Moreover, to the extent such descendant does not provide otherwise by VVill by specific reference to such power, Trustee shall deduct from such portion of such principal and pay to the appropriate taking authorities (or to such descendant's personal representatives for transmission to the appropriate taking authorities, in the discretion of Trustee) the difference between the inheritance, estate, transfer, succession or death taxes, as the case may be, of any kind whatsoever (including any interest and penalties thereon), payable by reason of such descendant's death and the amount of any such taxes which would have been payable if no such taxes were payable by reason of such descendant's death with respect to such portion of such principal. Such payments may be made by Trustee upon receiving from such descendant's personal representatives a certification as to the sums needed for such purpose, in which event Trustee shall be entitled to rely on such certification. D. For purposes of this Section: l. Upon the death of my wife or me, our respective generation skipping tax exemptions shall be that amount of such exemptions remaining for allocation to transfers occurring at our respective deaths (assuming, regardless of what in fact occurs; that any of the generation skipping tax exemptions of either of us available for allocation will first be LaW offi°es°f allocated, to the minimum extent necessary, to lifetime transfers by my wife Sa.idis Sullivan or me which are direct skips or which are to generation skipping trusts but which have not been reflected on a gift tax return filed before our respective & Rogers �ss rrorth �zTh s�reet deaths). For purposes of the preceding sentence, (i) a generation skipping su�te 40o trust shall be any trust of which either of us is treated as a transferor, othei Lemoyne,PA]7043 than a trust of which some of the principal is likely to be distributed to (disregaiding discretionary distributions and poweis of appointment), or tax vested in, one or more nonskip persons, and (ii) it shall be assume �� Page 11 regardless of v��hat in fact occuis, that any lifetime transfers by my v�rife or me which have not been reflected on a gift tax return filed before our respective deaths will be split gifts if the effect of splitting would be to lessen the gift tax, before credits, with respect to such transfers. 2. The value of my residuary estate under Section THIRD hereof shall include the value of any Disclaimer Trust hereunder and shall be as finally determined for Federal Estate Tax purposes at my death after any inheritance, estate, transfer, succession or death taxes, excluding any generation skipping tax, (including interest and penalties) payable therefrom. If the value of my residuary estate exceeds my generation skipping tax exemption and there is a Disclaimer Trust hereunder, the division into shares under Subsection B of this Section shall be made so as to maximize the Exempt Portion of my residuaiy estate other than the Disclaimer Trust. 3. The value of the Nonexempt Marital Trust under my Will shall be as finally determined for Federal Estate Tax purposes at my wife's death after any inheritance, estate, transfer, succession or death taxes, excluding any generation skipping tax, (including interest and penalties) payable therefrom. 4. The value of the Nonexempt Marital Trust under my wife's Will shall be as finally determined for Federal Estate Tax purposes at my death after any inheritance, estate, transfer, succession or death taxes, excluding any geneiation skipping tax, (including interest and penalties) payable therefrom. 5. Any peison, other than my wife, who has died within L�W offi�es°f thirty (30) days of my death, or under such circumstances that the order of our Sa,idis deaths cannot be established by proof, shall be deemed to have predeceased Sullivan me. If my wife and I die simultaneously, or under such circumstances that & Rogers the order of our deaths cannot be established by proof, my wife shall be 635 North 12th Street su;�e 40o deemed to have survived me. Any person (other than mysel� who has died at Lemoyne,PA 17043 , the same time as any then beneficiary under this Will or in a common disaster with that beneficiary, or under such circumstances that the order of deaths � � Page 12 . � • • , . cannot be established by proof, shall be deemed to have predeceased that beneficiary. SECTION SIXTH Protective Provision I direct that the principal of my estate and the trusts hereunder, and the income therefrom, so long as the same are held by my Executor or Tiustee, shall be free from the control, debts, liabilities and assignments of any beneficiary interested therein, and shall not be subject to execution or process for the enforcement of judgments or claims of any sort against such beneficiary. SECTION SEVENTH Tax Clause I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, other than any generation skipping taxes, (including any interest and penalties thereon), which may be payable by reason of my death, with respect to property passing under this Will, and with respect to property passing outside of this Will which qualifies for the Federal Estate Tax marital deduction, shall be paid first out of that portion of my residuaiy estate passing under Section THIRD hereof and then out of the principal of the Disclaimer Trust. With respect to any such taxes payable by reason of my death on the property held in the Marital Trust under my wife's Will or in any other trust created by my wife which qualifies for the Federal Estate Tax marital deduction, such taxes are payable by the Tiustees of such trust or trusts as provided therein, which provision I direct be followed. Law Offices of Sa.idis SECTION EIGHTH Sullivan General Provisions & Rogers 635 North 12th Street su;�e 40o The following provisions shall apply, anything in this Will to the Lemoyne,PA 17043 contrary notwithstanding: 1 � Page 13 A. An�� beneficiary under this Will (or the personal representative, guardian or attorney-in-fact under a durable power of attorne5= of any deceased, minor or incompetent beneficiary) may, at any time and from time to time, release, renounce or disclaim, in whole or in part, or otherwise limit any power or interest granted to such beneficiary under this V4'ill, by written instrument, duly signed, acknowledged before a notary public and filed with my Executor or with the Trustee of any trust hereunder. Such instrument need not take effect immediately and may be contingent upon the occurrence or non-occurrence of any event. In addition, any Executor or Tiustee serving hereunder at any time may in like manner release, renounce or disclaim, in whole or in part, or otherwise limit any power granted to such fiduciary hereunder. B. In exercising any discretion to pay income or principal, Trustee may take into account the income from other sources and the personal assets of any beneficiary. Trustee shall give primary consideration to the needs of my wife and thereafter to the needs of my children. Trustee may wholly exclude any beneficiary from any such discretionary distribution, need not treat all beneficiaries equally or proportionately and need not follow the same pattern in all such distributions. Any such discretionary payments may either be made to the beneficiary or applied directly for such beneficiary's benefit. C. Beneficiary designations such as "child", "children", grandchild", "issue" and "descendants" shall include members of the class so described living from time to time and shall include persons related by adoption as well as by blood, provided in each instance that the adoptee is under the age of eighteen (18) years at the time of adoption. Law Offices of Sa,idis D, It is my intent not to exercise any power of appointment which I Sullivan possess. & Rogers 635 North 12th Stree[ su�Te400 E. My wife shall have the right to require Trustee to render income Lemoyne,PA 17043 producing within a reasonable time any non-income producing portion of the principal of the Marital Trust. � Page 14 F. All questions pertaining to the validity, construction and administration of the trusts hereunder shall be governed by the laws of Pennsylvania even though administered else��here within the United States or abroad. The situs of the trusts hereunder shall be Pennsylvania, provided, however, that Trustee may in Trustee's discretion change the situs of any such trust, in which case Trustee shall notify in wiiting all beneficiaries currently eligible to receive income or principal from such trust of the new situs. G. I intend that every trust hereunder holding stock of a Subchapter S corporation qualify as either a "qualified Subchapter S trust" (other than the trust under Subsection A of Section THIRD hereo� or an "electing small business trust" under Section 1361 of the Code. Notwithstanding the provisions of Section FOURTH hereof, if an election is effectively made pursuant to Section 1361 (d) (2) of the Code to treat a trust hereunder (other than the aforesaid trust) as a qualified Subchapter S trust, (i) during the lifetime of the current income beneficiary all of the income of the trust shall be paid to that income beneficiary at least annually and only that income beneficiary may receive distributions of income or principal from the trust, and (ii) in the event of the termination of the trust for any reason during such beneficiary's lifetime, all income and principal of the trust shall be distributed to the income beneficiary. Any provision of this Will which may appear to conflict with or in any way defeat the aforesaid intention shall be so construed or applied as to accomplish it. SECTION NINTH General Powers LaW off'°es°f A. In addition to any authority otherwise given, I expressly grant to Sa,idis my Executor and Trustee the following powers, to be exercised in the Sullivan discretion of my Executor and Trustee and on terms as my Executor and & Rogers Tiustee may deem best with respect to my estate and the trusts hereunder, 635 North 12th Street Suite 400 including property retained under Section FOURTH hereof, without need for Lemoyne,PA 17043 court approval and effective until final distribution of all assets: �� Page 15 1. To retain any property owned b�� me at my death and to invest and reinvest, without being confined to "legal investments", and without iesponsibility for diversification, in any form of property, including by way of illustration and not of limitation: real estate common stocks up to one hundred percent hereof; common trust funds maintained by or securities issued by any corporate fiduciary hereunder or securities issued by any corporation controlling or otherwise af�iliated with such corporate fiduciary; investment trusts; mutual funds; and securities issued outside of the United States. 2. To sell, exchange or lease for any period of time any property, real or personal; to enter into agreements of limited partnership; to maintain, repair, alter, improve, restrict, subdivide, develop, partition, dedicate or abandon real estate; to grant easements concerning and to otherwise encumber real estate; and to give options and execute option agreements for the sale or lease of assets held, without obligation to repudiate the same in favor of better offers. 3. To subscribe for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and deposit securities thereunder; to exercise options to purchase stock and other property; and generally to exercise all the rights of security holders of any corporation. 4. To register securities in street name or in the name of a nominee or in such manner that title shall pass by delivery and to vote, in person or by proxy, securities held hereunder and in such connection to delegate discretionary powers. Law Offices of Saidis 5. To puichase securities or other assets on margin and to Sullivan otheiwise pledge assets held to finance any investment activity hereunder, & Rogers and to buy, sell or otherwise deal in calls (covered or uncovered), puts or other 635 North 12th Street su�te400 options with respect to securities or other property. Lemoyne,PA 17043 6. To retain reasonable amounts of cash uninvested, in the commercial or trust department of any bank or trust company, i ludin�ny Page 16 corporate fiduciary hereunder, for such periods of time as are deemed reasonable for the efficient administration of the estate or trust. 7. To borrow mone3- and to mortgage or pledge assets held hereunder as security; and to lend money or other trust assets upon such security as may be deemed sufficient. 8. To make all reasonable compromises. 9. To make distribution in cash or in kind or partly in cash and partly in kind, and, except as otherwise specifically directed, to allocate specific assets to or among the beneficiaries, including any trusts hereunder, in such manner or proportion as they may deem advisable; provided, however, that this clause shall not be construed to permit them to affect the value of the distribution to which any such beneficiary may be entitled hereunder; and further provided that, if there is other property available to fund the Marital Trust (including any insurance payable to Trustee), there shall not be allocated to such trust any property with respect to which a credit is allowed against the Federal Estate Tax payable by ieason of my death for any estate, inheritance, transfer, succession or death taxes payable to any foreign taxing authority by reason of my death with respect to such property. 10. To determine whether any receipt or expenditure or any portion thereof should be charged or credited to income or to principal where the allocation is not clearly prescribed by governing statutory law, and to rely on the opinion of counsel in connection with any such allocation. However, this power shall not be exercised so as to jeopardize any marital deduction or charitable deduction claimed or elected by my Executor or Trustee. Law Offices of Sa.idis 11. To combine the assets of any separate trusts under Sullivan Sections THIRD and FOURTH hereof into one or more administrative or & Rogers investment units for convenience of administration and investment. 635 North 12th Street Suite 400 Lemoy�e,PA 17043 12. To divide at any time, including prior to the funding thereof, any trust established undei this Will into such number of separate trusts as Trustee may deem advisable. It is my intent that whenever�ck in Pa�e 17 / � � an S corporation is held in an5- trust hereunder, such stock be segregated into a separate trust so that such trust may qualify as a shareholder of such corporation. 13. To merge any trust hereunder into anSr trust created by my wife, me or any other member of my family, by VGrill or otherwise, or to receive by merger assets from any trust created by my wife, me or any other member of my family, by Will or otherwise, provided such trusts have substantially the same primary beneficiaries and substantially similar provisions, and provided further that if the ultimate iemainder provisions are not identical, the Trustees of the resulting merged trust shall keep a record of the initial proportions of the trusts so merged, so that if such ultimate remainders become operative, the remaining principal of the resulting merged trust shall pass proportionately according to the original governing provisions of the trusts so merged. 14. To employ and compensate from income or principal in their discretion investment and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate fiduciary in office, a corporate custodian, and to delegate to investment counsel (including an account executive at a securities firm) discretion with respect to the investment and reinvestment of any or all of the assets held hereunder. 15. To carry on and participate in the management of any business owned or controlled by me or in which I have a substantial interest, for whatever period of time they shall deem appropriate in connection with the same, and to have broad powers, piivileges and freedom of action with respect thereto, including the power to incorporate the business or otherwise LaW offi�es°f change its form, the power to borrow and pledge other assets held hereunder Sa,idis as security, the power to borrow and pledge other assets held hereunder as Sullivan security, the power to delegate authority to any manager of employee, and the & Rogers power to close out, liquidate or sell the business or any interest therein, in 635 Norch 12ch Screec su«e400 whole or in part, at public or private sale, at such time and upon such terms Lemoyne,PA 17043 and conditions as they may deem appropriate. j .X/ Page 18 16. To participate in a public or private sale of secuiities issued by any corporation whether or not. any� of my- fiduciaries is a controlling shareholder as defined in the securities laws of the United States or any state thereof; to join with other shareholders in such a sale; to participate in the preparation of registration statements, prospectuses and other documents in connection with such a sale and to pay from other assets of my estate or the trusts hereunder an equitable portion of the expenses of such preparation; to make warranties respecting the ownership of such securities and such other matters as may be deemed advisable to delegate to other persons the authority to negotiate on behalf of my fiduciaries with underwriters in connection with such a sale and to indemnify such underwriters or purchasers against any loss arising out of an omission or representation in such a prospectus or registration statement or arising out of any other matter in connection with such a sale; to pledge the assets of my estate or the trusts hereunder as security for such indemnity; and to purchase and pay premiums on any insuiance against any loss arising in connection with such a sale. 17. To retain and to invest and reinvest in and to acquire by exchange interests in oil, gas or mineral properties of any character, real or personal, including by way of illustration and not of limitation: oil, gas or mineral royalties, leases or leasehold interests, working interests, production payments, contracts, net profits interests, interests in any joint ventures, syndicates, co-owneis groups or partnerships, and any other interest in oil, gas or minerals whether or not of the same kind as the foregoing without regard to the proportion such property or similar property held may bear to the entire amount held. 18. To enter into pooling, unitization, iepressurization and LaW offi°es°f any other type of agreement relating to the exploitation, development, Sa.idis operation and conservation of any oil, gas or other mineral properties or Sullivan interests theiein; to expend such amounts as may be deemed advisable for the & Rogers exploitation, development, operation and conservation of any oil, gas or other 635 North 12th Stteet su�te 40o mineral properties or interests therein and in connection therewith or Lemoyne,PA 17043 otherwise to join with others and in joint ventures, syndicates, co-owners groups and partnerships for the exploitation, development, opeiation and conservation thereof as may be deemed advisable and in connection with any Pa e19 � �� g such propeities or interests therein ov��ned with others to rely upon or adopt any recommendation of the operator thereof without any duty to make an independent investigation of any such recommendation, and to join with the other owners in the selection of an operator and the delegation to such operator of any and all of the authorities, rights and responsibilities which an individual owner can delegate to such operator, and to designate one or more persons, or a bank or trust company or any corporation as attorney-in-fact to act in any state or states, and to grant such attorney-in-fact such authorities, rights, powers and duties as may be deemed advisable and to pay such attorney-in-fact out of principal or income or both the usual compensation for the services rendered. 19. To act in any jurisdiction where permitted by law to do so or to designate one or more persons, or a bank or trust company, to be ancillary Executors or ancillary Trustees in any jurisdiction in which ancillary administration may be necessary; and to negotiate and determine the compensation to be paid to any such ancillary Executors or ancillary Trustees whether or not such compensation would otherwise be authorized by law, and to pay such compensation out of principal or income or both (provided such payment does not jeopardize any marital or charitable deduction actually claimed or elected by my Executor or Trustee); and I hereby appoint the ancillary Executors or ancillary Trustees so designated, and direct that they shall not be required to post bond or enter security in such jurisdiction; and I hereby grant to my ancillary Executors or ancillary Trustees with respect to any and all pioperty subject to administration by them all of the powers, authorities and discretion granted in this Will to my domiciliary Executor and Trustee, provided, however, that such action as may require the investment of additional funds or the assumption of additional obligations shall not be LaW offi�es°f undertaken without the written consent of my domiciliary Executor or Sa.idis Trustee. Sullivan & Rogers 20. To enter into any transaction authorized under this VVill 635 North 12th Stxeet su�te 400 (whether under this Section or otherwise) between my estate and any of the Lemoyne,PA 17043 tiusts hereunder, between any of the trusts hereunder, with any beneficiary hereunder, with any fiduciary acting hereunder, or with fiduciaries of other tiusts or estates even if any such fiduciary is also acting hereun r. 'i� � Page 20 B. A portion or all of the property held hereunder may consist of interests in closely held companies, including corporations, limited liability companies and general and limited partnerships (any such closely held business or enterprise hereinafter called a "Company"), and my Executor and Trustee are to have broad powers to hold, invest in, and deal with any such Company. Accordingly, without limiting the powers otherwise granted herein or confeired by law, my Executor and Trustee are, in addition, authorized and empowered with respect to any Company (such powers to be effective until final distribution of all assets hereunder, including property retained under Section FOURTH hereof� as follows: l. To acquire interests (including minority interests) in a Company either for cash or with borrowed funds and to retain all or part of any investment in a Company without regard to the general fiduciary principle of investment diversification, for such period of time as my Executor and Trustee may deem advisable even though the Company may be subject to wide fluctuations of earnings. My Executor and Trustee may exercise the broadest judgment as to the best course to follow in retaining or disposing of any such investment even though the Company may be operated temporarily at a loss, and shall not be liable for retaining such investment in the absence of gross negligence, dishonesty or bad faith. 2. To delegate to others all discretionaiy powers to take any action with respect to the management and affairs of a Company which an individual could delegate, including the power to vote stock and the power to determine all policy questions. 3. To execute shareholder, joint venture and partnership LaW offi�es°f agreements and amendments thereto and to participate in the incorporation, Sa.idis recapitalization, merger, consolidation, reorganization, liquidation or Sullivan dissolution of a Company. & Rogers 635 Norch 12th Street su��e 400 4. To elect as an officer of or employ for a Company any Lemoyne,PA 17043 person, including any individual Executor or Trustee hereunder, or any director, officer or agent of any corporate Executor or Trustee hereunder, and to compensate any such person. �� Page 21 . • < 5. To ie15= on the reports (whether or not certified) of certified public accountants as to the opeiation and financial condition of a Company without independent investigation. 6. To invest additional capital in, to subscribe to or buy additional stock or securities of a Company, to make loans to a Company upon such security as may be deemed sufficient and to secure a loan to a Company by a pledge of the interest therein, as well as other property held hereunder. 7. To sell or liquidate any interest in a Company on such terms as my Executor and Trustee may deem advisable, and to abandon an interest in a Company if deemed advisable. C. All powers granted to my Executor and Trustee under this and other Sections of this Will are exercisable only in a fiduciary capacity. No such power shall be construed to enable any person to purchase, exchange or otherwise deal with or dispose of any estate or trust asset for less than adequate consideration. D. The individual fiduciaries serving with respect to my estate or any trust heieunder shall have the right to relieve any corporate fiduciary of all investment authority and responsibility with respect to any or all the assets of my estate or such trust. Notice that the corporate fiduciary is so ielieved shall be given in writing. After receipt of such notice, the corporate fiduciary shall have no responsibility or liability with respect to investment or reinvestment of the assets specified therein and shall not be liable for any act or omission of any individual fiduciary with respect thereto. Such freedom from responsibility and liability shall continue until all such fiduciaries agree LaW offi�es°f that the corporate fiduciary is to resume investment responsibility or until no Sa,iC�is individual fiduciary is serving with respect to my estate or such trust. With Sullivan respect to any assets as to which the corporate fiduciary has been relieved of & Rogers investment authority and responsibility, its compensation shall be reduced to 635 North 12th Street su��e400 reflect its lessened responsibility. Lemoyne,PA 17043 E. Notwithstanding anything to the contrary otherwise provided herein, but subject to the provisions of Subsection E of Section EIGHTH Page 22 �� hereof, the Trustee of any trust hereunder may retain or invest in an5� property, including real estate or other assets, that may be of personal use for the health, support, maintenance or education of the beneficiary represented by such trust, whether or not any such investment is likely to generate income or gain. Trustee may, in Trustee's sole discretion, pay any or all expenses, taxes or carrSTing charges related to such property, including but not limited to maintenance expenses and insurance premiums. Trustee may also, in Trustee's sole discretion, permit such beneficiary to use such property for his or her personal use with or without making any payment, such as rent, therefor. SECTION TENTH Provisions Concernin� Life Insurance I may designate Trustee as beneficiary of certain policies of insurance on my life. I direct that the proceeds thereof shall be held by Trustee in trust in accordance with the provisions of Section THIRD hereof; provided, however, that if the assets in my gross estate which qualify for the marital deduction and which may be used to fund the Marital Trust created under this Will are insufficient for such purpose, Trustee shall allocate to the Marital Trust such share of the insurance proceeds as may be necessary in order to fund the same in full. Insurance companies issuing such insurance are released from any responsibility to see to the execution of any trusts hereunder or to the application of the proceeds of insurance held by Trustee or as to which Tiustee may be designated as beneficiary. SECTION ELEVENTH Guardian of PropertY Law Offices of Sa.1C�iS Sullivan As Guardian of any propeity which passes under my Will or outside of my VVill to a minor and with respect to which I am authorized to & Rogers �35 Norih iz�h s�ree� appoint a guardian and have not specifically done so outside of my Will, I su«e 40o appoint my Trustee serving hereunder from time to time. The Guardian shall Lemoyne,PA 17043 not be required to post bond or enter secuiity in any juiisdiction and shall have all of the responsibility, authority and discietion herein granted to Trustee as to property held for minors. �� Page 23 SECTION TV�rELFTH A�pointment of Executor and Trustee A. I appoint my wife, HII��RY M. SIMPSON, as Executor of and Trustee under this Vtrill. If for any reason my said wife should fail to qualify or cease to act, I appoint each of the following , in the order shown, to serve as successor Executor or Trustee: First, my son, HUGH J.T. SIMPSON, second, my son, MARK R.T. SIMPSON, third, my daughter, JULIET H. SIMPSON, and fourth, my son, BLAIR E.T. SIMPSON. B. Notwithstanding the foregoing, each child of mine shall have the right to become a Co-Trustee of any trust of which the child or his oi her issue is the income beneficiary under Subsection B of Section THIRD hereof, and the further right to remove any other Trustee of that trust and serve as sole Trustee thereof. C. In addition, each grandchild and more remote descendant of mine shall have the right, at any� time after attaining the age of thirty (30) years, to become a Co-Trustee of any trust of which the descendant or his or her issue is the income beneficiary under Subsection B of Section THIRD hereof, and the right at any time after attaining the age of thirty (30) years to remove any other Trustee of that trust and serve as sole Trustee thereof. D. The individual Executor and Trustee serving hereunder at any time and from time to time may appoint a person to serve as an additional Executor or Trustee, and may remove that person so serving at any time, without the necessity of filling any vacancy so created. LaW offi°eS°f E. In the absence of the effectual appointment of a successor Sa.idis Executor or Trustee named above, each individual Executor and Trustee Sullivan serving hereunder shall have the right to appoint his or her successor, to & Rogers remove an5- successor so appointed, and to make another appointment of a 635 Norch 12th S�xeet Suite 400 SUCC2SSOT. Lemoyne,PA 17043 F. It is my intention that at all times there shall be at least one individual Executor and Trustee serving my estate and each trus crea,t�� � Page 24 hereunder. Accordingly, if at any time there is no individual Executor or Trustee serving my estate or a trust hereunder, whether by reason on renunciation, resignation, disability or death, the vacancy shall be filled by appointment made by a majority of the then income beneficiaries of my estate or the trusts hereunder who are of age and able to give or withhold consent, or, if no such successor is appointed as aforesaid within three (3) months of any vacancy, I request that the law firm of Saidis, Sullivan & Rogers appoint such successor. G. The individual Executor and Trustee serving hereunder at any time and from time to time may appoint a bank or trust company (either within or without Pennsylvania) to serve as an additional Executor or Trustee, in which case the individual Executor or Trustee serving hereunder at any time and from time to time shall have the right to remove the corporate Executor or Trustee then serving hereunder, and to appoint another bank or trust company, either within or without Pennsylvania, to serve in its place or to leave such office vacant. H. Any Trustee may resign at any time without need for court approval. I. Any such appointment, removal, substitution or resignation shall be made by written instrument duly signed, acknowledged before a notary public and filed with the records of my estate or the trusts hereunder. Any such instrument may be changed in like manner by the person or persons making the same before it takes effect, need not take effect immediately, and may be contingent upon the occurrence or non-occurrence of any event. Law Offices of Sa,idis J. Any corporate fiduciary serving hereunder shall be entitled to Sullivan compensation for its services under this Will, to be paid from income or & Rogers Principal or partially from each, as may be agreed upon with the individual �3s Nor�h�Zth street fiduciary, and which may include annual compensation based on principal. su�te 40o An individual fiduciar � shall be entitled to reasonable compensation for his Lemoyne,PA 17043 Y � or her services, to be paid from income or principal or partially from each, which may include annual compensation based on principal. �� Page 25 K. No discretionary distribution of income or principal shall be made from anv trust hereundei to or for the benefit of any beneficiary, if the distribution would satisfy to any extent the legal obligation of a Trustee then serving to support that beneficiary, provided, however, that distributions may be made to a Trustee who is a beneficiary hereunder for his or her own health, support, maintenance and education. The foregoing prohibition shall be equally applicable to any Guardian serving hereunder. L. Any successor Executor or Trustee shall have the same powers, duties and authorities as though named hereundei as an initial Executor or Trustee. M. No Executor or Trustee serving hereunder at any time shall be required to post bond or enter security in any jurisdiction. IN WITNESS V�THEREOF, I have set my hand and seal to this my last Will and Testament, consisting of this and the preceding twenty-five (25) pages, at the end of each page of which I have also se�y initials for greater security and better identification this ?.� day of '�--�rL �1 ' 20 l3 . ` ` (SEAL) J R . SIMPSON We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last VVill and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at LaW offl�es of the time of the execution thereof, the said Testatrix was of sound and Sa.idis disposi�g minc�'�nd memory. Sullivan � ' �l�I�� (SEAL) Residing at J��� ��/C��//J.S� & Rogers 635 North 12th Street ��� ���� /`�' _� � ��� Suite 400 V Lemoyne,PA 17043 a:�'��� � (SEAL) Residing at�'� � �-��C�-�-�5 �� 7c J AChNOV�'LEDGMENT COMMON�?EALTH OF PENNSYLVANIA ) �� ) SS: COtiNT1' OF �°�.-k-�—k'-�-�-�-��' ) I, JERRY T. SIMPSON, 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 Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. / ��� (SEAL) . SIMPSON Sworn to and subscribed before me thi�l,(Lf- day of ��c�'� , 20�3. � �� �� Notary Public My Commission Expires: (SEAL) Law Offices of Sa,1C�iS Sullivan COMMONWEALTH OF PEt�tNSYLVANtA & ROgers NOTAR►Rl.SEAL 635 No��h 12th Scree� CYN�f HIA J RULE,NOtBry PUbIiC su�te 40o Borough of Lemoyne,Cumberland3 2016 Lemoyne,rA i�o43 My Commission Ezpires February AFFIDAVIT COMMONWEALTH OF PENNSYL�'ANIA ) i ) SS: COUNT�' OF C�'`�-�-� ) �je � \ �, �t1�,� and L.,l 5� � � , , � the VVitnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, JERRY T. SIMPSON, sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said VVill as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. � ,n / ' r . ,: � s ritness itne Sworn to and subscribed before me this c��� day of ��vi-.-.��� , 20j3. � Law Offices of �_ Sa.idis Notary Public Sullivan & Rogers My Commission Expires: 635 Norch 12ch Screec �$'�1'AI,� Suite 400 Lemoyne,PA 17043 COMMOf3WEAL-"H OF b'EM1lNSYLVANIA NOTA�21FtL SEAL CYNTH�A J RULE,idotary Public Borough of Lemoyne,Cumberland County My Commission Expires Feb�uary 3,2016