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HomeMy WebLinkAbout02-15-78 (2) " .' .' 1lInst 1ItlIill nub (Btstnmtttl OF CARL G. MORTENSON I, CARL G. MORTENSON, of the Borough of Camp Hill, Cumberland County, pennsylvania, make, publish and declare this to be my Last will and Testament, hereby revoking all wills and codicils by me at any time made. I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. II. I bequeath my automobiles, household and personal effects and other tangible personalty of a like nature (not including cash or securities), together with any existing insurance thereon, to my wife, Mary deS. Mortenson, if she survives me by thirty (30) days. Should my wife, Mary deS. Mortenson, not be living on the thirty-first (31st) day following my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first (31st) day fol- lowing my death, to be divided between them by my executor with due regard for their personal preferences in as nearly equal shares as practical. If either of my children shall have pre de- ceased me, I bequeath the share said deceased child would have received to the issue of said deceased child, share and share alike, and in default of issue, I bequeath said share to my sur- viving child. Any such article allocated to a minor may, as my executor thinks advisable, either be delivered to the minor or to any person to hold for the minor or to be sold and the pro- ceeds paid to the guardian as property distributable to the 175 ~ minor as hereinafter provided in Paragraph IV hereof. III. If my wife, Mary deS. Mortenson, survives me (and I direct for the purpose of this Paragraph III of my will that she shall be deemed to have survived me unless it appears unmistakably that she predeceased me), I devise and bequeath the residue of my estate of every nature and wherever situate, including any property over which I have any power of appointment, as follows: A. If the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise and bequeath to my wife, Mary deS. Mortenson, absolutely an amount exactly sufficient to reduce such tax to the lowest pos- sible figure, including full use of the federal estate tax specific exemption and of any credits available to reduce such tax. A chief object of this Paragraph III-A is to secure the full benefit of the marital deduction allowable for federal estate tax purposes or any similar benefit available under the federal estate tax law in effect when I die. Accordingly, I direct that: 1. If the marital deduction or any similar bene- fit is allowable with respect to any property, including prop- erty held by entireties, which my wife has received prior to my death or at my death will receive otherwise than pursuant to this Paragraph III-A, the value of such property shall be taken into consideration in calculating the size of the gift under this Paragraph III-A. 2. No property ineligible for the marital deduc- tion or any similar benefit shall be distributed to this gift for my wife, Mary deS. Mortenson, pursuant to this Paragraph III-A. 3. Either cash or investments or both may be 176 '. allocated to the gift under this Paragraph III-A. 4. Any property allocated under this Paragraph III-A in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax pur- poses, 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. 5. If any provision of my will shall result in depriving my estate of the marital deduction for federal estate tax purposes for this Paragraph III-A, 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 for this Paragraph III-A is null and void. B. The balance thereof to National Central Bank, hereinafter called trustee, IN TRUST, for the following uses and purposes: 1. To pay the net income therefrom to my wife, Mary deS. Mortenson, for her life in such periodic installments as trustee shall find convenient, but at least as often as quarter-annually. 2. As much of the principal of this trust as the trustee may from time to time think advisable for the support of my wife to maintain her in the station of life to which she is accustomed at my death and after taking into consideration her other readily available assets and sources of income, or for the support of my children after taking into consideration their other readily available assets and sources of income or during illness or emergency, shall be either paid to her or them or any 1~ of them or else be applied directly for her or their or any of their benefit by the trustee. Any such distributions hereunder need not be equal. 3. In addition to the above provisions, my wife shall have the power to direct trustee to pay to her or to apply out of principal in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) per cent of the then aggregate value of the trust principal. This power is non-cumulative and can be exercised only by an instrument in writing signed by my wife, Mary deS. Mortenson, and delivered to trustee. 4. The trustee may apply the net income of this trust for the support of my wife, Mary deS. Mortenson, should she by reason of age, illness or any other cause in the opinion of the trustee be incapable of disbursing it. 5. Upon the death of my wife, Mary deS. Mortenson, or upon my death if she predeceases me, this trust shall terminate and the then remaining principal and any accumu- lated or undistributed income shall be distributed to my then living issue, per stirpes, without regard to earlier distribu- tions of principal to children under Paragraph III-B-2. IV. I appoint National Central Bank of Harrisburg, Pennsylvania, guardian of any property which passes either under this will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specif- ically done so, provided that this appointment of a guardian shall not apply to property distributable to a minor for whom I have otherwise made special provision and provided further that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where pos- sible to the minor or to another for the minor's benefit. Such 178 guardian shall have the power to use principal as well as income from time to time for the minor's support and education (includ- ing college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such sup- port and education or to make payment for these purposes, with- out further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. V. All federal, state and other death taxes payable because of my death with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate under Paragraph III-C without apportionment or right of reimbursement. All such taxes on present or future interests shall be paid at such time or times as my executor or trustee may think proper regardless of whether such taxes are then due. VI. The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary aliena- tion. VII. My executrix, executor, trustee and guardian shall have the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution of all property: A. To retain any or all of the assets of my estate, real or personal, including stock of my corporate fiduciary, without regard to any principle of diversification or risk. 179 B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds, whether operated by my corporate fiduciary or others, without restric- tion to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principle of diversifi- cation or risk. C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. E. To borrow from or to sell to my trustee even though such trustee may be my executor. VIII. I nominate, constitute and appoint my wife, Mary deS. Mortenson, Executrix of this, my Last Will and Testament. If my said wife, Mary deS. Mortenson, is unable or unwilling to serve as Executrix, then I nominate, constitute and appoint National Central Bank of Harrisburg, pennsylvania, Executor of this, my Last will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this.? ~/<.L day of 1975. ... ~_..~--_._-~ * ( -"~ .... ---- ,--:' Ci..'-I'-C_~<J,-L~<-.. ' "".--- (SEAL) Carl G. Mortenson Signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament in the presence of us, who, at his request, in his presence and in the presence " of each other, have hereunto subscribed our names as witnesses. ~~~ ~' ~., //;,/(. . ' /' ,:~-). ,...J / - L-- ..- ---' dtJ( ?'-;O 181 . . I , . OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND ( This................................... ~.? ~~............................ day of........... K.~!:?:r;.~!!-.:r;.Y................................... A.D., 19. .? ~.., before me Richard E. Anderson, Register for the Probate of Wills and granting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came .............. ........... .~Q~.~ J:3.::R..);..,... !':I.y.~ f!..9. 1... .~.;I; J;... ~!!.9:.. :\'.1,I.()~1!,I;~.. .~.." . .~;{~.~~....................................................................... the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of .......... .~!1-.~.. .~.... )1QJ:3..r.~~.$.Q~.................................................. Dated .... ..'!.~.~.y.. ..? ~.!.. },~.??..... late of ....... ...?R;r;.9.~g.l:\..9J...~!i\WP...!tt!-J.................................................... Cumberland County Pa., deceased who being duly ............~W.9.f!!.................... according to law, depose and say, that .......!7.J::~X...~~.7.~............ present, and saw and heard the testa..t9.L....................., .........~!?-.~...~.,...~Q.~~~!'!'.~Q.~............................ sign, seal, publish, pronounce and declare the said instrument of writing as and for h.~~........... Testament and Last Will, and at the time of so doing ..................h!i'...........................was of sound and disposing mind memory and understanding, to the best of ...............:t:.h~.:i-.+....................knowledge, observation and belief. ...........Sw.cu:n...to.................. and subscribed before ..................~~~'70J~:ljJ...................................... ::::::::::::::;zJ:;(..;(?:.:~::::::::: AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND ( :~"".'-r:-:'J1-.:~~ 'p. 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