HomeMy WebLinkAbout03-14-14 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 requests the grant of Letters in the appropriate form:
Pamela B Thompson and Wesley R Burns III
DecedenYs Information r�
Name: Gladys I.Burns File No: 21-14
a/k/a: (Assigned by Register)
a/k/a:
a/k/a: Social Security No:
Date of Death: 03/06/2014 Age at Death: 100
Decedent was domiciled at death in Cumberland County, pq (State)with his/her last
principal residence at 5225 Wilson Lane,Mechanicsburg 17050 Lower Allen Township Cumberland
Street address,Post Office and Zip Code City,Township or Borough County
Decedent died at Bethany Village,325 Wesley Drive Lower Allen Twp. Cumberland PA
Street address,Post Office and Zip Code City,Township or Borough County State
Estimate of value of decedenYs property at death:
If domiciled in Pennsylvania...................... All personal property $ 30,000.00
Ifnot domiciled in Pennsylvania................ Personal property in Pennsylvania $
Ifnot domiciled in Pennsylvania................ Personal property in County $
Value of real estate in Pennsylvania................................................................... $ 220,000.00
TOTAL ESTIMATED VALUE $ 250,000.00
Real estate in Pennsylvania situated at 131 N.28th Street CBmp HIII Cumberland
(Attach additiona/sheets,if necessary.)
Street address,Post Office and Zip Code City,Township or Borough County
Q A. Petition for Probate and Grant of Letters Testamentarv
Petitioner(s)aver(s)that he/she/they is/are the Executor(s)named in the Last Will of thpe Decedent,dated 03/06/2000 and Codicil(s)
theretodated �A��.�,,�,H`s �u�T4�.,.�d�. l�zsla.� � Du�ns Sr d^-e-•Q ,L,2�py 2ca.�g�-
�'�--„�—
� --a� �7;�
State relevant circumstances(e.g.,renunaahon,death of execufor,etc.J � 7�► C"'�—�"r
6.,:2 �
Except as follows:after the execution of the instrument(s)offered for probate,Decedent did not marry,was not divo �4as not a�rty to<2�pe�g
divorce proceeding wherein th�grounds for divorce had been established as defined in 23 Pa.C.S.§3323(g),and��btitave a C�tt,td bor{�f�-'
adopted;and Decedent was rfeither the victim of a killing nor ever adjudicated an incapacitated person. Q , -�= +:"Ji
C.,. C....., .._,�.
Q NO EXCEPTIONS � EXCEPTIONS nC.:' x"' -- =
• - –�
❑ B. Petition for Grant of Letters of Administration (If applicable) ` � !�° �'�
c.t.a.,d.b.n.,d.b.n.c.t.a.,pedente lite, ante absentia.�i ante r�agr{�afe,
If Administration,c.t.a or d.b.n.c.t.a.,p^+�r date of Will in Section A above and comolete list of heirs. °� �
Except as follows:Decedent was not a party to.pending divorce proceeding wherein the grounds for divorce had been established as defined
in 23 Pa.C.S. §3323(g)and was neither the victim of a killing nor ever adjudicated an incapacitated person.
�NO EXCEPTIONS � EXCEPTIONS
Petitioner(s),after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse(if any)and heirs(attach
additional sheets,if necessary):
Name Relationship Address
Wesiey R.Burns III Son 2 River Road-Front
Conshohocken PA 19428
Pamela B.Thompson Daughter 449 Sioux Drive
Mechanicsbur PA 17050
Form RW-02 rev.10-11-2011 Copyright(c)2011 form software only The Lackner Group,Inc. Page 1 of 2
Oath of Personal Representative Official Use Only
COMMONWEALTH OF PENNSYLVANIA }
} SS:
COUNTY OF Cumberland }
Petitioner(s)Printed Name Petitioner(s)Printed Address
Pamela B.Thompson 449 Sioux Drive
Mechanicsburg,PA 17050
r...,
c--.�
Wesley R,Burns III 2 River Road-Front �O -�" �;
r
Conshohocken,PA 19428 W'-r-> � ��� �•
� i�v i�l
.��' /�7
r' t
ZG� �' _.;E , --
r—J{- ._ , `'
3a� =7~
,
D� ���-.-3
N
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 know edge and
belief of Petitioner(s)and that,as Personal Representative(s)of the De�e nt,Petitioner(s) ill well and truly administer the estate accordin to law.
Sworn to or ffirmed a d bscrib d b ore Date 3 Z���
me thi �d Of ,�� � Date ��f/y�2f�/y
By. _ Date
Fo Register Date
BOND Required? ❑ YES ❑ NO To the Registerof�lls:
Please enter my appearance by my signature below:
FEES: . Ov
Lette ......................................... $ D Attorney Signature:
( �)Short Certificate(s)......... •��
( )Renunciation(s).............. �` -
( )Codicil(s)........................
( )Affidavit(s)...................... Printed Name: Jeffrey R. Boswell, Esquire
Bond............................................. Supreme Court
Commission.................................. ID Number: 25444
Ot er ,
� ��� Firm Name: Boswell Tintner&Piccola
Address: 315 North Front Street
-Da
^��— � T Harrisburg,PA 17101
� vo Phone: (717)236-9377
Automation Fee............................
Fax:
JCSFee.......................................
TOTAL......................................... $ E-mail:
DECREE OF THE REGISTER
Date of Death: 03/06/2014
Social Security No: 206-32-2780
Estate of Gladys I Burns File No: -��„�
a/k/a: —
AND NOW, , , in ccnsiderat�on of the foregoing Petition,
satisfactory proof having been presented befo e me, IT IS DECREED that Letters Testamentary
are hereby granted to Pamela B.Thompson and Wesley R,Burns III
in the above estate and(if applicable)that the instrument(s)dated 03/O6/2000
described in the Petition be admitted to probate and filed of record as the I t 1Nill(and Co icil(s))of edent.
Q
gi ter f Wills
Copyright(c)2011 form software only The Lackner Group,Inc. Page 2 of 2
, �_., � s . ���.� �.��.. �� . _ . ��.��.,.�.s�:4 � , .�.�,. �. . _ .,
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
" � �
No. 2014- 00238 PA No. 2�- 14- 0238
Es ta te Of: GLADYS l BURNS
IFiist,Middle,Las�l
La te Of: LOWER ALLEN TOWNSH/P
CUMBERLAND COUNTY
Deceased
Social Security No: 206-32-2780
WHEREAS, on the 14th day of March 2014 an instrument dated
March 6th 2000 was admitted to probate as the last will of
GLADYS l BURNS
lFirst,Middle,Lastl
late of LOWER ALLEN TOWNSH/P, CUMBERLAND County,
who died on the 6th day of March 2014 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, L/SA M. GRAYSON, ESQ. , Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
PAMELA B THOMPSON and WESLEY R BURNS lll
who have duly qualified as EXECUTOR(R/X)
and have agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 14th day of March 2014.
�, Q .
� �
`�v-�; . �---.c�
u� .�± �
. � ,
�Q Register of i
._� �,_ � �:...�C.:
� � �3 r-ti
��.i., R,
; y ..n� i ` f
� C.� .: '_ .1 `i LL y� � De t
i t,�,; �_.s
',�- ,_�r 4L'' 'C]m
C�u'' � ��
�
��� �
��
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
. , ,,. . �; �� �,-�� �,���..�., � ,..m
. . r�..
� 7�.'1
��7 �". C���;_+"t
�'L� �'�+ (a: � '
�7 �r L
��1 ` --- � ..
� , �" � �'.
�, -' �' z_ r 7
WILL �r-� -:
�c,� � _�_�
� _ = �.=�
�F �---, - �."rrt
N �'�C�
C� ,'
GLADYS I. BURNS
I, GLADYS I. BURNS, of Camp Hill, Cumberland County, Pennsylvania, being of sound
mind and disposing memory,though I realize the uncertainty of this life, I have full confidence and
trust in my Lord and Savior,Jesus Christ,in His death on the cross for my sins and in His shed blood
as an atonement for my soul; and I know by faith that because of His sacrifice on the cross for me
I ha�e eternal life,do hereby make and declare this to be my last Will,hereby revoking all my former
Wills and Codicils:
Article One: Tangible Personal Property:
§1.1 I bequeath all my tangible personal property to My Husband, Wesley R.
Burns, Jr. ("My Husband"), if he survives me. If My Husband does not survive me,then I bequeath
all my tangible personal properiy in accordance with the terms of a personal property memorandum
I may prepare. If no such memorandum is located or received by the Executor within 60 days after
being appointed as such, after conducting a reasonable search for such memorandum, the Executor
shall be held harmless for distributing such property as hereinafter provided.
§1.2 I bequeath such assets not disposed of by such memorandum, or all of such
property if no such memorandum is located or received, to my children, per stirpes, to be divided
between them in as nearly equal shares as they agree. In the event of irreconcilable disagreement
between my children,they shall take turns selecting individual items with my oldest child making
the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of
my residuary estate.
§1.3 To the extent practicable in the Executor's sole discretion, I bequeath any
policies of insurance on such property to the beneficiary entitled to such property.
§1.4 I direct that the expenses of storing, packing, shipping, insuring and delivering
any such property to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
1
Article Two: Marital Trust:
If My Husband survives me(and I direct that for the purpose of this Article Two she
shall be deemed to have survived me unless it appears unmistakably that he did not survive me), and
if the federal estate tax due because of my death will be reduced by making this gift for his benefit,
I devise and bequeath to my Trustee hereinafter named, IN TRUST,the least amount(based upon
values as finally determined for federal estate tax purposes)as shall be needed for the federal estate
tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full
use of all other deductions and credits allowable in calculating the federal estate tax,except that such
amount shall be calculated without regard to the augmenting of my taxable estate by reason of
generation-skipping transfers and without regard for any credit for state death taxes that would not
otherwise be payable. Accordingly, I direct that:
§2.1 If the marital deduction or any similar benefit is allowable with respect to
any property, including property held by entireties,which My Husband has received
prior to my death or at my death will receive otherwise than pursuant to this Article
Two,the value of such property shall be taken into consideration in calculating the
size of the gift under this Article Two.
§2.2 No property ineligible for the marital deduction or any similar benefit shall
be distributed to this gift for My Husband pursuant to this Article Two.
§2.3 Either cash or investments or both may be allocated to the gift under this
Article Two.
§2.4 Any property allocated under this Article Two in kind shall be valued at the
value at which it is finally included in my gross estate for federal estate tax purposes,
provided that the aggregate market value thereof on the date of allocation (plus the
value as finally determined for federal estate tax purposes of all other property
qualifying for the marital deduction)is at least equal to the dollar value of the marital
deduction as finally determined for federal estate tax purposes.
§2.5 My Husband shall be paid the entire income from the principal in such
periodic installments as the Trustee shall find convenient, but at least as often as
quarter-annually.
§2.6 My Husband is hereby given a power to appoint by will to his estate or to
others, in such manner and for such estates as he may appoint, exercisable only by
specific reference by him alone and in all events over the principal of this trust.
2
: v_ r . .� �� �����.�.�,������. � �.,��- � �,�.
§2.7 As much of the principal of this trust as the Trustee may from time to time
think advisable for the support of My Husband or during illness or emergency shall
be either paid to him or else applied directly for his benefit by the Trustee.
§2.8 In addition to the above provisions, My Husband shall have the power to
withdraw such amounts from principal as he shall desire from time to time,including
the entire exhaustion of principal.
§2.9 If My Husband shall fail,either wholly or in part,to exercise effectively the
power of appointment created in the preceding, the unappointed principal shall be
added to,and thereafter treated as part of,the principal of my residuary estate passing
under Article Three hereof,provided that±he Trustee shall first deduct and pay to the
personal representative of My Husband's estate an amount equal to the increase in
federal and state death taxes and any increased administration expenses which his
estate will have to pay because of the inclusion of the principal of this trust in his
estate for tax or administration purposes.
§2.10 If any provision of my will shall result in depriving my estate of the marital
deduction for federal estate tax purposes, such provision is hereby revoked and my
will shall be read as if any portion thereof inconsistent with allowance of the marital
deduction for federal estate tax purposes is null and void.
§2.11 If my property is insufficient for payment in full of all legacies and devises,
I direct that this trust shall be preferred over all other legacies and devises.
Article Three: Residuary Credit Shelter Trust if Spouse Survives , and Ultimate Contingent
Beneficiaries:
If My Husband survives me, I devise and bequeath the residue of my estate of every
nature and wherever situate,including property over which I shall have any power of appointment
other than any such power given to me in any will or inter vivos trust of My Husband,to the Trustee
hereinafter named, IN TRUST, for the following uses and purposes, it being my intention that this
trust shall be exempt from federal estate tax to the extent of my unified credit amount:
§3.1 During Mv Husband's life. My Trustee shall pay the distribution
amount set forth below to or for the benefit of My Husband during his life,in quarter-
annual installments.
§3.2 Distribution amount. The Trustee shall pay to My Husband in each
tax year of the trust during his life an amount equal to five percent (5%)of the
average of the fair market values of the trust as of the close of the last business day
of the trust's three previous tax years (or such lesser number of tax years as are
3
;. ;.. ��., ,�.,�.K.�. �,.,..� _v ..�,.�..�.�,��.� �,��,.-�..�,. .�.. -� _ .
available for the first three t�years of the trust). In the case of a short tax year,the
distribution shall be calculated as set forth in subparagraph 3.3 below. In the case of
contributions to or distributions from the trust, including initial funding, the
distribution amount shall be determined as set forth in subparagraph 3.4 below.
§3.3 Short�ar. For a short tax year,the distribution amount shall be based
upon a prorated portion of the distribution amount set forth above comparing the
number of days in the short taxable year to the number of days in the calendar year
in which the short taxable year is a part.
§3.4 Contributions and Distributions. In a taxable year in which assets are
add�d to or distributed from the trust(other than the distribution amount)(hereinafter
"adjustment year"), the distribution amount shall be increased (in the case of a
contribution) or decreased(in the case of a distribution)by an amount equal to five
percent(5%) times the fair market value of the assets contributed or distributed(as
of the date or dates of the contribution or distribution), multiplied by a fraction,the
numerator of which is the number of days from the contribution or distribution to the
end of the calendar year and the denominatar of which is the days in the calendar
year. Further,the year end values for the two t�years preceding the adjustment year
shall be increased by the amount of such addition, or decreased by the amount of
such distribution, for purposes of determining the distribution amount for years
following the adjustment year.
§3.5 Fair market value computations. All computations of the trust's fair
market value, or the value of any contributions or distributions as set forth above,
shall include accounting income and principal, but no accruals shall be required. If
the trust includes assets for which there is not a ready market,the Trustee shall adopt
such method of valuation as he or she deems reasonable in his or her discretion under
the circumstances.
§3.6 Income earned in estate prior to trust fundin�. In addition to the
distribution amount as determined above, the net accounting income earned in my
estate and allocable to the residue shall be paid to the trust, and distributed to My
Husband in addition to the distribution amount set forth above.
§3.7 Source of distribution amounts. The distribution amounts from the
trust shall be paid first from the net accounting income, next from net realized short
term capital gains, then from net realized long term capital gains, and as necessary
from the principal of the trust.
§3.8 DiscretionarX distributions of additional amounts. In addition to the
distribution amounts as set forth above, my Trustee shall distribute such additional
amounts, if any, of accounting income, capital gain or principal to my said Wife as
the Trustee, in his or her sole discretion, deems advisable for My Husband's health,
. 4
maintenance and support in his accustomed standard of living, taking into account
other income or assets which are available to him. If My Husband is a Trustee, he
shall not have part in a decision to make discretionary distributions.
§3.9 Princi�al residence:
§3.9.1 If it is necessary in order to fund my credit shelter trust that my
personal residence be put into the trust, and if My Husband wants to continue to live
in the house,My Husband shall be permitted to continue to live in the house rent free
for as long as he wishes; and the Trustee shall not sell or otherwise dispose of the
house so long as My Husband wants to live in it.
§3.9.2 My Husband shall be responsible for paying all utilities and normal
living expenses incidental to living in a house, but the Trustee shall be responsible
for paying the taxes, the cost of keeping the house properly insured and for
maintaining the house in sound repair and good appearance.
§3.9.3 The restrictions against the Trustee selling or otherwise disposing of
the house shall no longer have effect(I)upon the death of My Husband,(ii)when My
Husband gives permission in writing to the Trustee to sell or dispose of the house,
or(iii)when My Husband ceases to need the house as his residence.
§3.10 Death of husband. On the death of My Husband, or if My Husband
does not survive me, all the remainder of the estate shall be divided and distributed
as follows:
§3.10.1 Fifty percent (50%) to my daughter, Pamela B. Thompson of
Mechanicsburg,PA. If my daughter is not then surviving,this share shall be divided
and distributed to her three sons, my grandchildren, Edgar K. Smith, III, of
Philadelphia, PA, Gregory S. Smith of Harrisburg, PA, and Steven W. Smith of
Mechanicsburg, PA,per stirpes. If none of these persons is then living, per stirpes,
this share shall go to my son,Wesley R. Burns,III of Lafayette Hills,PA,per stirpes.
§3.10.2 Fifty percent(50%)to my son, Wesley R. Burns, III, per stirpes. If
my son is not then alive, and if he is not survived by any issue,per stirpes, this share
shall go to my daughter, Pamela B. Thompson, in accordance with §3.10.1 above.
§3.11 Ultimate contin,gent beneficiarv: If, at the time of My Husband's
death, or if My Husband does not survive me,I am not survived by any beneficiaries
as specified in§3.10 above,then I direct that all the remainder of the estate,including
the remaining balance in the trust,be divided and distributed as charitable bequests
as follows:
§3.11.1 Seventy-five percent(75%)to Camp Hill Presbyterian Church,Camp
Hill, PA for the general ministry of said church.
§3.11.2 Twenty-five percent(25%)to The Pennsylvania State University for
the support of the music program, and in particular The Blue Band.
5
§3.12 Goal of trust and Trustee's�ower to alter distribution rate. The goal
of this trust is to provide a relatively smooth flow of distributions to My Husband
which distributions over the anticipated term of the trust may maintain to the extent
practicable their real spending power in the face of inflation. A second and related
goal is to maintain the real spending power of the principal of the trust for the
remaindermen. It is my intent by using a total return trust,that is one which does not
distinguish in investment goal(or distribution)between the production of income and
short and long term capital gains, to eliminate any conflict of interest which the
Trustee might otherwise experience between attaining the two goals set forth above.
I have set the distribution rate at five percent(5%)based upon my hope that over long
periods of time, this distribution rate can be maintained and still have the
distributions increase sufficiently to offset inflation. If this goal is achieved, the
principal of the trust will also have maintained its value. I recognize that these goals
will not be attainable every year,or even over the long term. I accept that the setting
of the five percent(5%) distribution rate is my own decision and recognize that the
two goals set forth above may not be attainable as a result even if my Trustee acts
with reasonable prudence. As a further safeguard, if the Trustee becomes convinced
that the goals as set forth above cannot be attained as a result of substantial and long
term changes in the investment marketplace;because of inflation, deflation, or other
secular economic change which would make advisable a change in the percentage
distribution amount,then my Trustee shall have the discretion to modify such rate as
he or she may deem necessary. Such a change in rate shall be within the sole
discretion of my Trustee given the investment and distribution goals for this trust.
My Trustee shall not be held accountable for such discretionary act by any party
provided that he or she have acted in good faith. If My Husband is a Trustee,he shall
not have part in a decision to make an upward change in the percentage distribution
amount.
Article Four: Provision for Debts and Expenses:
I direct that any of my legally enforceable debts, any expenses of my last illness,
funeral and burial, and any of the administrative expenses of my estate shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
Article Five: Executria�/Executor:
I appoint My Husband,Wesley R. Burns,Jr.,Executor of this my last will. If Wesley
R. Burns, Jr. fails to qualify or ceases to act as Executor, I appoint my daughter and son, Pamela B.
Thompson and Wesley R. Burns,III,as my first, contingent Co-Executors. If either one of them is
unable to serve or to complete the administration of my estate,then the other shall serve as the sole
contingent Executor. All references herein to the Executor shall mean my originally appointed
Executor or my successor Co-Executors or Executor, as the case may be.
6
Article Six: Trustees:
§6.1 As Trustees of the marital trust and the credit shelter trust, I appoint My
Husband and my son and daughter to be Co-Trustees, subject to the limitations set forth elsewhere
in this Will with respect to My Husband as a trustee of the Credit Shelter Trust.
Article Seven: Powers of Fiduciaries:
§7.1 No fiduciary under this Will shall be required to give bond or other security for
the faithful performance of the fiduciary's duties.
§7.2 In addition to the powers conferred by law, my executor with respect to my
estate, and my Trustees with respect to any trust, shall have the following powers, to be exercised
in their absolute discretion without the necessity of application to any Court,in the capacity to which
such powers may be applicable;except that they shall have no power as to the Marital Trust(s)which
would disqualify it for purposes of the marital deduction:
§7.2.1 To invest in,accept and retain any real or personal property, including
stock of a corporate fiduciary or its holding company, without restriction to legal
investments;
§7.2.2 To sell, exchange,partition or lease for any period of time any real or
personal property and to give options therefor for cash or credit, with or without
security;
§7.2.3 To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
§7.2.4 To hold shares of stock or other securities in nominee registration
form,including that of a clearing corporation or depository,or in book entry form or
unregistered or in such other form as will pass by delivery;
§7.2.5 To engage in litigation and compromise,arbitrate or abandon claims;
§7.2.6 To make distributions in cash, or in kind at current values, or partly
in each,allocating specific assets to particular distributes on a non-pro rata basis, and
for such purposes to make reasonable determinations of current values;
§7.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such ta�ces,without obligation to adjust the distributive share of income
or principal of any person affected thereby;
7
�.:� ,.,: , Y,. w�,.�,�... �.���, , __ .. . _. ,.�n..A,..�.,��r� . . _ _..._
§7.2.8 To allocate,in the Executor's sole and absolute discretion,any portion
of my exemption under Section 2631(a)of the Internal Revenue Code to any property
as to which I am the transferor, including any property transferred by me during my
lifetime as to which I did not make an allocation prior to my death;
§7.29 To create, except when the fiduciary is a beneficiary of the subject
trust,with respect to all or any part of the principal of any trust hereunder, including
a pecuniary amount, by a written instrument a general testamentary power of
appointment within the meaning of Section 2041 of the Internal Revenue Code in any
beneficiary thereof and to eliminate such power for all or any part of such principal
as to which such power was previously created and to divide trust principal into two
fractional shares based upon the then portion of the trust that would be includable in
the gross estate of the beneficiary holding such power if he died immediately before
such division(in which case the power shall be over the entire principal of one share
and not the other),with each share being administered as a separate trust,unless such
fiduciary shall thereafter elect to combine such separate trusts into a single trust; to
exercise the foregoing discretion to create or eliminate a general testamentary power
of appointment when such fiduciary determines that the inclusion of the property
affected thereby in the beneficiary's gross estate may achieve a significant savings
in transfer t�es by having a federal estate tax in lieu of a Chapter 13 tax imposed by
the Internal Revenue Code on the property subject to such power of appointment or
may achieve significant income tax benefits;
§7.2.10 To disclaim any interest or portion of any interest I may have in any
estate if the Executor deems such disclaimer to be in the best interests of my estate
and the beneficiaries thereof;
§7.2.11 To terminate any trust created herein, the principal of which is or
becomes too small in the Trustee's discretion to make the establishment or
continuance of the trust advisable, and to make immediate distribution of the then
remaining trust property to the beneficiary then entitled to the income of the trust
properiy or, if there is more than one beneficiary,to the beneficiaries then entitled to
the income of the trust property in proportion to their respective interests therein
or, if such interests are not defined, in equal shares to such beneficiaries; provided,
however, no Trustee shall participate in any decision to terminate such trust if by
reason of such termination such trustee could receive a distribution of trust property
from such trust as aforesaid. The receipts and releases of the distributee(s) will
terminate absolutely the right of all persons who might otherwise have a future
interest in the trust,whether vested or contingent,without notice to them and without
the necessity of filing an account in any court; and
§7.2.12 To merge any trust created hereunder with any other trust or trusts
created by me or my spouse under will or deed, if the terms of any such trust are then
substantially similar and held for the primary benefit of the same person or persons.
8
§7.2.13 To invest in any type of investment which plays an appropriate role
in achieving the investment goals of the trust, which investment shall be considered
as part of the total portfolio. It is my specific direction that no category or type of
investment shall be prohibited. I specifically do not wish to limit the universe of trust
investments in any way other than is dictated by the Trustee's exercise of reasonable
care, skill, and caution. In connection with the Trustee's investment and
management decisions with respect to this trust, the Trustee is specifically entitled
to take in account general economic conditions, the possible effect of inflation or
deflation, the expected tax consequences of investment decisions or strategies, the
role which each investment or course of action may play within the overall trust
portfolio which may include financial assets, interests in closely held enterprises,
tangible and intangible personal property, and real property;the expected total return
from income and the appreciation of capital; other resources of the beneficiaries, the
needs for liquidity,regularity of income and preservation or appreciation of capital,
and the asset's special relationship or special value,if any,to the purposes of the trust
or to one or more of the beneficiaries. Nor shall my Trustee be limited to any one
investment strategy or theory, including modern portfolio theory, the efficient
markets theory or otherwise, but should be free to consider any appropriate
investment strategy or theory under all the circumstances. The Trustee may delegate
investment and management functions which a prudent person of comparable skills
would properly delegate under the circumstances. Should the Trustee delegate such
function,the Trustee shall exercise reasonable care, skill and caution in selection of
an agent, establishing the scope and terms of the delegation consistent with the
purposes and terms of the trust, and periodically reviewing the agent's actions in
order to monitor performance and compliance with the terms of the delegation.
Should such delegation occur as set forth above,the Trustee who complies with the
requirements for delegation shall not be liable to the beneficiaries or to the trusts for
the decisions and actions of the agent to which the function was delegated, but by
accepting the delegation of trust function by the Trustee of this trust, the agent
submits to the jurisdiction of the courts of this state.
§7.2.14 No provisions of the Will shall be interpreted or reformed so as to do
violence to my primary intent to provide for My Husband and my children.
Article Eight: Provision for Taxes:
All estate taxes, inheritance taxes,transfer taxes and other taxes of a similar nature
payable by reason of my death to any government or subdivision thereof upon or with respect to any
property subject to any such tax ("Death Taxes"), and any penalties thereon, shall be paid by the
Executor out of the principal of that portion of my estate disposed of, first, by Article Two and,
second,by Article Three of this Will; and all interest with respect to any such taxes shall be paid by
9
the Executor out of the income or principal or partly out of the income and partly out of the principal
of such portion of my estate,in the absolute discretion of the Executor,without reimbursement from
or apportionment among the beneficiaries,recipients or owners of such properly for any such t�es,
penalties or interest; provided, however, the Executor shall not pay any such taxes, penalties or
interest attributable to any property included in my estate solely because of a power of appointment
thereover which I possess but have not exercised or any qualified terminable interest property;
provided further, however, the Executor shall not pay any supplemental federal estate tax, or any
penalties or interest related thereto, imposed by Section 4980A(d) of the Internal Revenue Code,
which supplemental federal estate tax, together with any penalties or interest related thereto, shall
be borne by the recipients of the qualified plan benefit(including my estate if it is a recipient of any
such benefit) giving rise to such supplemental federal estate tax in proportion to their respective
interests therein.
Article Nine: Miscellaneous Provisions:
§9.1 As used in this Will,the term"Internal Revenue Code" shall mean the Internal
Revenue Code of 1986,as amended from time to time,or the corresponding provision of subsequent
law.
§9.2 Whenever the Trustee is directed to distribute property to or for the benefit of
any beneficiary who is under(a) eighteen years of age, or(b) a legal disability or otherwise suffers
from an illness or mental or physical disability that would make distribution directly to such
beneficiary inappropriate(as determined in the Trustee's sole discretion exercised in good faith),the
Trustee may distribute such property to the person who has custody of such beneficiary, may apply
such property for the benefit of such beneficiary,may distribute such property to a custodian for such
beneficiary,whether then serving or selected and appointed by the Trustee (including the Trustee),
under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may
distribute such property directly to such beneficiary's estate, or may distribute such property
directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply),
without liability on the part of the Trustee to see to the application of such property. This provision
shall not in any way operate to suspend such beneficiary's absolute ownership of such property or
to prevent the absolute vesting thereof in such beneficiary.
10
�, ,�. . ,�� � ���.., �,,_.��.�.-:��� �� �.�� �� c,. �
§9.3 Except as otherwise may be provided in this Will, during the continuance of any
of the trusts created under the provisions of this Will, and thereafter until the property is distributed
to and received by any beneficiary hereunder, the principal sums thus held in trust for any
beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts,
debts,engagements liabilities or torts of such beneficiary now or hereafter made,contracted,incurred
or committed,but shall be absolutely free from the same, and such beneficiary shall have no power
to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein,
respectively, or the income thereof, or to anticipate the income.
§9.4 If any beneficiary hereunder should die within thiriy(30)days after me or within
thirty (30) days after any other person the survival of whom determines his rights hereunder, then
such beneficiary shall be deemed to have predeceased me or such other person for all purposes
hereunder.
Article Ten: Gender:
Unless the context indicates otherwise;any use of masculine gender herein shall also
include the feminine gender.
IN WITNESS WHEREOF, I, GLADYS I.BURNS, herewith set my hand and seal to this,
my last Will,typewritten on twelve (12) sheets of paper including the self-proving attestation clause
and signatures of witnesses,this � �day of__ �/�-it�� , 2000.
-,a
� , ;� � a (SEAL)
G�,ADYS I. RNS �
Witnessed:
�� ��.' _residing at Z� o �-t L , �o ���,�r r�f. (���
L-!N��t�r� , �`� . � ?U�� s
� ��' 1-�t, residing at f U 3 .r �r•�«���� � �R e c r
�/D,�cE T��.r�✓� ��_ /"7657
11
� �.�.� .:.�,�w ��..�,.� �u. ,��� �.._�av,; . � .� ,....
, � /� � �
-4^-�-�/ �'�.�.-1./� residing at /o ? �� Z `� -T'%-
��n�' ��i<<� �i3, /-70 ��
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND :
I, GLADYS I. BURNS, (the Testatrix), and � v R o f"��Y � . �'.e w;� ,
�/ �t ��H- /�- �r u /�fi T ,and � �e n^�� �7 i ri✓ (the witnesses),whose
names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the
undersigned authority that the Testatrix signed and executed the instrument as her last will in the
presence of the witnesses and that she had signed willingly, and that she executed it as her free and
voluntary act for the purposes therein expressed,and that each of the witnesses, in the presence and
hearing of the Testatrix, signed the will as witness and that to the best of their knowledge the
Testator was at that time eighteen years of age or older, of sound mind and under no constraint or
undue influence.
WIT`NESS: TESTATRIX:
9L�2�� � ,�a�.` �" �; � ;
� ` LADYSI� URNS
WITNESS: WITNESS:
.�. � 1� j.��, �� `�
,
Su`�scribed, sworn to and acknowledged before me by GLADYS I. BURNS, the Testatrix, and
subscribed and sworn to before me by �" ie ` r'f y �. r/t `'`' '''�
,
�r,�L �� /�� f�� r.�n r ,and S �3 �=rt nr�S �r-Z � T�� ,the witnesses,this
� � day of ��'��'� , 2000.
Notary Public
My Commission expires:
(SEAL) Notarial Seal
Laure E.Kane,Notary Public
Hampden Twp., Cumberland County
My Commission Expires Nov. 15,2003
12 Member,PennsylvaniaAssociation of Notaries