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HomeMy WebLinkAbout08-01-05 PETITION FOR PROBATE and GRANT OF LETTERS Estate of CHARLES A. FRIES also known as Deceased. Social Security No. 187-12-0752 NO. al-05~06B3 TO: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania. The petition of the undersigned respectfully represents that: Your Petitioner is 18 years of age or older and the executrix named in the last will of the above decedent, dated 14 January 1997 and codicil{s) dated n/a. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 1114 Charles Street, Mechanicsburg, Pennsylvania. Decedent, then 81 years of age, died on 7 June 2005 at Harrisburg Hospital, Harrisburg, Dauphin County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted aher execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: nla Decedent at death owned property with estimated values as follows: (if domiciled in Pa.) All personal property $ (",500~ DO (if not domiciled in Pa.) All personal property in Pennsylvania' $ .- (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ .- Situated as follows: n'a ~ -1.!L!! 0 c;;:> ::= 0 cJl WHEREF~RE, Petitioner(s) respectfully request the probate of the last willa~ p:?dic~) presented herewith and the grant of letters testamentary. C'; r;:; N ';::) co ;..it1z1itJ-I 11~ 'Bernetta J. Fries 200 South 16th Street Camp Hill, PA 17011 /'- J ':-)i:-"') .:-:) -11 ".:U --, " -.,.,. _..;1>0. n In )~~ .~~ ~ ',.::3 :::::) -'-I ,2~ :11 "':J Signature and residences of Petitioner(s): ~/ ~ (.,.) - - OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) 55. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent petitioner will well and truly administer the estate according to law. !o~/Lr 1~/~'/ Bernetta J. F~S 200 South 16th Street Camp Hill, PA 17011 No. ~J-05 -t)k,)f3 Estate of CHARLES S. FRIES, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, /, OlIoS , in consideration of the Petition for Probate and Grant of Letters, satisfact y proof having been presented to me, IT IS DECREED that the instrument dated 14 January 1997 described therein be admitted to probate and f!led of record as the last will of Charles S. Fries and Letters Testamentary are hereby granted to Bernetta J. Fries. FEES Probate, Letters, Etc. ........... $ tj. 500 4 II ~ Short Certificates ( }.......... $ . ~ WUt.. I f), q-o R " , 3"\ $ 6 00 enunciation...... ~.;.;,.......... 1- ~ \l) 1-~ \ 0 o;:g ~ TOTAL .1 S:OI1 +...A..\.. 'D 'OCs,OO Filed ~~'.Il-i. 1.4t ,;;cn5 ~ ~ to~ ..'g-t-Oo- Samuel L. Andes Attorney-at-Law (I.D. No. 17225) 525 North 12th Street Lemoyne, PA 17043 ( 761-53] (J -;0 -- -0 \='~P \-n -:D :^ '.;() (~~; .-ri ,-- '-,3 :--1 r---3 -= c:::.:> <,-"1 C- c:: .. N C!) -0 ::r.: ~ ", [-;'1 ("-) (J "'U C.J ,on ,-=J -i C:") i-'n . -'Cl : i:') .. rn > /', (:.:.) ~. \ w ::- c;1J -05 -[)(P g-p RENUNCIATION & REQUEST In RE Estate of Charles S. Fries, deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned EVELYN M. FRIES, widow of the above decedent, hereby renounces her right to serve as Executrix of the Estate or to administer the Estate and respectfully requests that Letters Testamentary be issued to her daughter, BERNETTA J. FRIES of 200 South 16th Street in Camp Hill, Pennsylvania. WITNESS my hand and seal this ;;1:1 "J day of -t irL 2005. ~'fh.$"~ EVELYN . FRIES 1114 Charles Street Mechanisburg, PA 17055 o So " "":::0 ']'-TJ ~i~P iTJ 5~ '")0 :-d-.'-1 :':5 ~.~~! --1 1'--:> = e::. c.n <- c.: r- f'\.) CO ~ N N -..J c2J-05 -o~~3 RENUNCIATION & REQUEST In RE Estate of Charles S. Fries, deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned ROBERT SCOTT FRIES, son of the above decedent, hereby renounces his right to serve as Executor of the Estate or to administer the Estate and respectfully requests that Letters Testamentary be issued to his sister, BERNETTA J. FRIES of 200 South 16th Street in Camp Hill, Pennsylvania. WITNESS my hand and seal this ~ 2- day of h-- 2005. /~>-~ ROBERT SCOTT FRIES 1114 Charles Street Mechanisburg, PA 17055 () '"~:~ -,.-, ...;;:::.c) .'~:r- - \-n ~~.J ~:.::....... (-) c) -:)<1 ~ :J ~1;" ,...:> = => c.n <- c::: ... N co -0 1'3 N -J I-::Y~ ,--) (J '=1) CJ , ;,.,'1 _ C-:::.J (~") '---i"il .. "n .. ~.~ F~ .'-) --h d-1-06-6to ~ RENUNCIATION & REQUEST In RE Estate of Charles S. Fries, deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned JEAN WADLlNGER, daughter of the above decedent, hereby renounces her right to serve as Executrix of the Estate or to administer the Estate and respectfully requests that Letters Testamentary be issued to her sister, BERNETTA J. FRIES of 200 South 16th Street in Camp Hill, Pennsylvania. WITNESS my hand and seal this ..2:2- day of f{iAJ- ~lU) 'YVO~,fA- JEA ADLlNGER 149 Mainsville Road Shippensburg, PA 17257 C") c:: c-:> 'i~ao -:r- :;~Sj ":_J) >.'.::.::. (-) ':, ,..., <= <= CJ"1 c.... c:: ,- N co -0 :Ji\: ~ N -l 2005. 7.:1 rl1 o c:> ~:CJ CJ rn C:J :;q _ -n ~:O --- r-n ---).~ . . .' I; t LAST WILL AND TESTAMENT OF CHARLES S. FRIES C) - (:) c2/ -05 ~ 0 to 8-.3 -:>3 n . r'-- 1--("1 :~.:J , , -~'C) -0 . -., I, CHARLES S. FRIES, now of 1114 Charles Street:;-: Mechanicsburg, Cumberland County, Pennsylvania 17055, do ptiblish~ and declare this to be my Last Will and Testament, herebyrevokin~~ all other prior wills and codicils made by me. FIRST: Family Backqround and Appointment of Executor. (A) Family and Background Information. I am married to EVELYN M. FRIES. The children of our marriage are ROBERT SCOTT FRIES, BERNETTA J. FRIES, and JEAN F. WADLINGER. Throughout this Will, EVELYN M. FRIES will be referred to as "my wife" or "my spouse" and ROBERT SCOTT FRIES, BERNETTA J. FRIES, and JEAN F. WADLINGER, (and any children born to or legally adopted by me hereafter) will be referred to as "my children." The word "issue" will include my children as well as my other descendants. (B) APpointment of Executor. I appoint as my Executor and successor Executor (all hereinafter referred to as Executor or Executors) under this will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My spouse, EVELYN M. FRIES. Successor Executor: My son, ROBERT S. FRIES, my daughter, BERNETTA J. FRIES, and my daughter, JEAN F. WADLINGER, or the survivor of them, to act jointly. (C) Inter vivos Trust. The inter vivos trust agreement referred to in this will is "THE CHARLES S. FRIES FAMILY REVOCABLE TRUST," dated February 10th, 1993, by and between CHARLES S. FRIES, as Settlor, and CHARLES S. FRIES and EVELYN M. FRIES, as Trustees, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last Illness. that my spouse survives me, I direct my Executor to pay my f expenses and the expenses of my last illness from my estat t!.5r= (\flv~ t-:) C::J f ::,'~) ";:,,,;""1 :::0 rn CJ o ::.l) '.::;1 . .~, _ 'l::' o [-1"1 ._ ~-l'.~ - C~~) rTl ) l-} --1-:1 = r- ["0 co .. . , LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 2 addition, my Executor may notify the Trustee of the Trust described in Paragraph FIRST (C) of any such expenses and my Executor may accept reimbursement from such Trustee. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this will. without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged as follows: (1) If my spouse, EVELYN M. FRIES, survives me, I direct that any taxes so paid shall be charged entirely against that portion of my residuary estate, if any, which does not qualify for the marital deduction from my taxable estate under Internal Revenue Code of 1986 (hereinafter "IRC") Section 2056 or, to the extent, if any, that said portion is insufficient, then against that portion of my residuary estate, if any, which does not qualify for the marital deduction from my taxable estate under IRC Section 2056. (2) If my spouse, EVELYN M. FRIES, does not survive me, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to the fOllowing: (1) The amount, if any, by which taxes, interest and penalties thereon shall be increased as a result of the inclusion in my gross estate of property (a) in which I may have a qualifying income interest for life, under. IRC Section 2044 (or the corresponding provisions of an (!5F " LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 3 subsequent federal tax laws) or corresponding provisions of state law, or (b) over which I may have a general power of appointment under IRC Section 2041 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (c) over which I may have retained an interest as defined in IRC Section 2036 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, and any taxes, interest and penalties on said incremental amount shall either be paid from said property directly or shall be recovered by my Executor from the person hOlding or receiving said property as provided in IRC Sections 2207, 2207A, or 2207B (or the corresponding provisions of any subsequent federal tax laws); (2) The generation skipping tax imposed by Chapter 13 or the additional estate tax imposed by Section 2032A(c) or corresponding provisions of federal or state law applicable to my estate and imposing said taxes), and any and all interest and penalties on said Chapter 13 and Section 2032(c) and comparable state taxes; and, (3) Such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tanqible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my spouse, EVELYN M. FRIES, if she survives me. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If my spouse does not survive me, I leave such t (!5F ~ " LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 4 personal property to my children, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my children may be distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this ArtiCle THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my will, containing directions as to the ultimate disposition of certain of the property bequeathed under this ArtiCle THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: [THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.] FIFTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, including the insurance thereon, to the then- acting Trustee(s) of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this Will, or which I possess under any trust created by my spouse during my spouse's life or under my spouse's will. SIXTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific power. and discretion, in addition to the powers as may be generally con rred from time to time upon the Executor by law: t!S3: ~ LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 5 (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such ins truments, deeds, or other documents as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, inCluding any option for a period beyond the duration of the Estate; except that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor shall not be permitted to sell the stock or any other ownership interest in any business owned by me, or held in trust, at my death, without first offering the same for sale to my children, or without next offering the same to the corporation or business represented by such ownership interest for redemption. (2) To invest all monies in such stocks, bonds, securi ties, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or issued by a parent or affiliate company of such Executor, or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder; except that the Executor may not retain for investment any stock in the corporate Executor, or in a parent or affiliate company of such Executor. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take action in regard to any reorganization, C53- ~ LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 6 consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, accountants and other agents, deemed necessary or desirable, compensation for their services. real estate brokers, if such employment is and to pay reasonable (6) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carryon any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limi ted, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of suc nominee. c!.5 7-?~ LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 7 (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty- one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appoi~tment of a guardian, but shall be authorized to payor deliver the same to the custodian of such person, to payor deliver the same to such person without the intervention of a guardian, to payor deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall be authorized to lend or borrow, including the right to lend to or borrow from any trusts which I or my spouse may have established during life or by will at an adequate rate of interest and with adequate security, and upon such terms and conditions as the Executor shall deem fair and equitable. (F) The Executor shall be authorized to sell or purchase at the fair market value as determined by the Executor, any property to or from any trust created by me or my spouse during life or Will, even though the same person or corporation may be actin Executor of my estate or as Trustee of any of my other trus ~5~. ~ LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 8 (G) The Executor shall have discretion to determine whether items should be charged or credi ted to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (H) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (I) Except as otherwise provided in this Will, when authority and power under this will is vested in two (2) or Executors or Trustees, the authority and powers are to b jointly by the Executors or Trustees, respectively. A majo i eS,7 LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 9 the Executors or Trustees only may exercise any authority or power granted under this Will or granted by law, and may act under this will. Any attempt by one such Executor or Trustee to act under this will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SEVENTH: Riqhts and Liabilities of Executor. (A) No bond or other securi ty shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he/she performs the services. EIGHTH: Tax Elections. (A) Except as otherwise provided in this Article EIGHTH, in determining the estate, inheritance and income tax liability relating to my Estate, the Executor shall, with the advice of the Trustee of the Trust described in ArtiCle FIRST (c), determine all available tax elections, which shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632(a) and without regard to whether a Federal estate tax return is actually filed, my Executor 11 allocate so much of the Federal Generation Skipping Transfer G T) e'537 LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 10 exemption amount as will fully exempt any generation skipping transfer which may occur under this will. (B) The Executor may, with the advice of the Trustee of the Trustee described in Article FIRST (C), determine the date as of which my gross estate shall be valued for the purpose of determining the federal estate tax payable by reason of my death. (C) The Executor may, with the advice of the Trustee of the Trust described in Article FIRST (C), decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. (D) The Trust described in Paragraph FIRST (C) of this will, into which a portion of my probate estate is added under Article FIFTH of this Will, may contain a marital deduction trust for my spouse. The Executor shall, with the advice and consent of the Trustee of the Trust described in Article FIRST (C), determine whether to elect to qualify part or all of said Trust for the federal estate tax marital deduction. I hereby exculpate and exonerate my Executor from any and all liability for following the direction of the Trustee in making the election. NINTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. TENTH: Definitions and General Provisions. esg- (A) Survival. Any beneficiary who dies within sixty days after my death shall be considered not to have surviv LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 11 (B) CaDtions. The captions set forth in this will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this will, the words "child" and "children" shall include persons who are legally adopted and th~ issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledge in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F) Powers of ADDointment are Exercised. By this will I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I pos ess under the Trust described in Paragraph FIRST (C), above, or ch ~ 5.9- o A1t{/ ~ LAST WILL AND TESTAMENT OF CHARLES S. FRIES PAGE 12 I possess under any trust created by my spouse during my spouse's life or under my spouse's will. IN WITNESS WHEREOF, I, CHARLES S. FRIES, the Testator, have to this my Last will and Testament, typewritten on thirteen (13) pages, including the Acknowledgment and Affidavit, set my hand and seal this 14th day of January, 1997. dcvJw5~ CHARLES S. FRIES Signed, sealed, published and declared by the above-named Testator, as and for his Last will and Testament, in the presence of us, who have hereunto subscribed our names at his request, as witnesses hereto, i the presence of the said Testator, and in the presence of each t er. Each of us further declares that he or she believes the Te ta or to be of sound mind and memory. The preceding inst en consists of this and twelve (12) other consecutively numbe ed typewritten pages including the Acknowledgement and Affi avo . residing at st,'v~~~, , (Jtf- at 5 . .' ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND The Testator and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testator signed and executed the instrument as his Last Will in the presence of the witnesses; that he signed it willingly or willingly directed another to sign it for him; that he executed it as his free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testator sign and execute the instrument as his Last Will; that each subscribing witness in the hearing and sight of the Testator signed the will as witnesses; 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. . t!A~ :S:o~ Testator ~vt/ Witness Sworn to or affirmed, subscribed to, and aCknowledged~~before me by the above-named Testator and witnesses, this /V: tlay of ,711 J7U(/ r if ' 1997. )flld c!.-AtU&ML~ o ary Public My Commission Expires: Notarial Seal Janet C. Naclerio, Notary Public Lemoyne Boro, Cumberland County My Commission Expires April 19, 1999 Member, Pennsylvania Association of Notaries