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Home My WebLink About04-24-80 -~ -- -'--..,.,. .,.".~...~ t~'" f: ? MARKAN'bWEIG&"E ' AttOnWYs at LIW ShIPlMnlbul1l, PI. _.'~ ~ .,....,..,4~'''' ,.' _ '~'''''''''~_'''''''",".'''''~''_'_h_'''~C''''''''''''_AlI'''_~~J'~''')"''~'~~_~"''''''''''' I ! FAMILY AGRE~T Ii ,I I: Ii Ii 1 'I Ii Ii Ii I, , ii ,I JI Ii Ii Ii II 11 II TRJ:S AGREEMENT made this '1)f{1j day Of'~ ' ,1930, BETWEEN: ALBERT W~ FREEMAN., late of Borough of Shipped:Jlborg,.. Cumberland County, Pennsylvania, AND ALBERT W. FREEMAN, Executor of. the Estate of MarianE.FreeItlan, deceased, WHEREAS, Marian E. Freeman died. August 9, 1978,,. testate, and under her Will left her estate to th.e party herein; and WHEREAS, Letters Testamentary were granted to Albert W. Freeman on September 7, 1978, by the Register of Wills of Cumberland County, .' ~~..~,"...;~. ,1; <,t,'- '-'_~" ""'-'.. ;PeimsY'lv~i.'; and WHEREAS', all the assets of the late Marian E. Freeman have been Tli;quidklte(;{c)"r ~1.~ttiSUted and all herdef)ts paid in full,. and furth~rthe " . " period of\:. kUr .lmonfhshaving terminated since the first advertisement of the . l~1iah~e ()f:'~'ttel's to t1l.e.' said Executor. the;said party hereto desires to 't, waive the duty of the Executor to file. a First and Final Account with Proposed Schedule of Distribution for purpOSes of confirmation by The Court of C01JlDlO11 Pleas of Cumberland County,. PeIUlsylvania, Orphans' Court Division, AND FURTHER desires that a Family Settlement be executed, which Family Settlement will be duly recorded among' th.edeed records in and for Cumberland County. NOW, THEREFORE, WI'l'NESSE1'H that the party hereto, inconsideration of the premises above stated, and of the Accounting and Proposed Schedul~ of Distribution attached hereto and made a part hereof, and the .receipt Of his distributive share as thereinsh.Qtm, does mutually bind' hims.elf to the said Distribution and Accouritinga.s set forth. and further mutually releases Albert W. Free'llla11, the Executor from all claims and demandS whatsoever~a~ing . out ,of the settlement of the ~state of MarianE. 'r.ee.ma.n.. tv.;r, 107 li~lJt ~;::a _~_~. "'"_~'"<~....,u<..".""'"'!'~_.."'_"'_<=c.....<o""".._~.,~''''''''._<_._,..._~_,..~._~<<~~,,,,,,,,,_,,,,,,,,,~.,,,<.....~_~~_,.,..,- I ,;r.-_",_. " _, r,' ,," -~ ~ :.. j.' " '.1' MARK AND W'UGLIE Attome~. at Law Shlppenlbu.... .... f'" IN WITNESS WHEREOF , the party has hereunto set his hand and seal the day and year first above written. . Albert W. Free~ ;,:'" ltlli~ 107 (liLt, 229 . ~. - rj"""~~ -~-~~~~~--..-'~. .- ~- - ...........-........ _._-,-_.,,",'-j!~,,,,,,",,,,,,,,,,,,,,,-=,,,,,,,,,- "'.~.".-........,- COMMONWE.ALTH OF PENNSYLVANIA: SS. COUNTY OF CUMBERLAND On this, the~</ti day of ~ ' 1980, before me, a Notary I, Publi.c in and forsai.d County and State, the undersi,gned officer, personally appeared ALBERT W. FREEMAN, known tome (or satiSfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF,. I hereunto set my hand and official seal. . .~ c,w~ ~ary ~ Seavers~ Notary Public ShippenJb~q.. PA Cumberland ColIIItV MV ~/Ill$SJQII flQlira JvlV 27. 1982 '. ;:.~ ..,~:: . ~~ ~. MARK AND WlEIGLE A"o....ll'. .t Law Sblppenaltu.... .... ItJUA 101 n~lIE 230 ~ ~.:~'-' ..', ~, -.. t ". .." .'r; . ;~. ," " :~ MARK AND WEIGLE Attor." .t 1.8w Shlppe..bu.... .... -,......,.- . -- .~ _........,.....~-...,....... - ~- -.-~.,.. _..~.,. ~ ~~~--_._ -~""'"'- _~'~.~..,.____'__.._....__7.<~"___~___.'1 i I IN RE: ESTATE OF MARIANE. FREEMAN~ late "fBorough. of Shippens- burg~ Cumberland C01,JIltY'~ Pennsy1vanLa~ deceaSed . . IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY ~ PENNSYLVANIA : ORPHANS' COURT D~VISION Date of Death . . August 9, 1978 Date of Advertisement of Letters News-ChronLcle Cumberland Law Jouma1 September 22~ 29~ October 6~ 1978 September 22~ 29~ October 6~ 1978 FIRST .AND. . FINAL 'ACCOUNT of AlbertW~Fteeman~Executor PRINCIPAL ACCOUNT DR. The Acco\nltant charges himself as folloWs: ii Ii Ii Personal Property :1 ! If C~Dwealth N..tio,nal B.anK",':'Checking AccO\nlt #232~10608-8 II d"-"t,rea1th~~atigjfli! ~ Savini!" Account .#23-0020192~4 ,., ~,feoP.~~.,:N~tJ,..qp.a1B~ .of Shippanaburg - Savings Account '. #Q2~4284-5,-20', ~. , ,1-.",.... '. "', "', ,..'" : I IDS . Compiilii~s" ~ ,Sp 53062'\:", dash Surrender ValUe I ,,;(~p"sh~r~i'\1~c~oria StatiQIl. @ 17 3/8 ,..' ~ 3~585.19 4~ 154. 44 1,686.64 19,112:.50 9~048.5'4 Solar Specia1ists~ Inc. - Note A. w. and w. A. Free.man - Note I A. w. and w. A. Freetnan'-Note 9,542.2,6 9~543.51 l~OOO.OO 1,500.00 2,405.25 Income transferred to Principal 1~6l4.93 TOTAL Dl!:BITS $63.432.03 CR. The Accountant ,credits himself, as follows: 8~,,~ tOfi tMt>E 231 .. <' ---" ~ <#__~.~...........__<._~<__~~,.~.~",""__,,__-,,,~"~.< ....."'_._._......._<.,.<'''''.l1'<<'<'~''''''r'''~<"..__~'''"'-'''_..,....".._''''.~ i ;,' . - ,< '"'- - , MARK AND _ISLIE Att.....ys at ....w S,,'P1Ieft,........ Pa. Fogelsanger Funeral Home- Funeral Exptmse Robert A.Freeman - Transportation to Funeral Register of Wills, Cumberland County - Letters Testamentary 3 short certificates News-Chronicle Co. - AdvertisingI..etters Cumberland < Law Journal - ~vertising Letters Register of Wills, Cumb.rland County - l1'iling Inventory, . Appr8i.sement~ StatemEmt of Debts arid Deduct'ions Mark & Weigle - AttorneyS' Fee';" Includes Services Rendered in filing I.R.S. Form 706 Mary E. Seavers -Notary Fee Register of Wills~Cumberland County -Ten short certificates , .il Mark & Weigle - Reimbursement fall cost ofde.atn ce.rtificateic for Clara R. Eberst II !I ;! i' i !i , Ii 11< !I :i II I, Ii II 'I Ii L II II I I 'I I! II Ii II Ii Eby Granite Works - Gravestone. Spring Hill Cem.ete.r'Y.<c,Assoc.- Burial Plot Hale Real Estate - Appraisal Register of Wills, Cumberland CoUnty - Certified Copies of Will Register of Wills~ Cumberland COWlty - Filing Family Agreeinent Re&is.ter of Wills, < Cwnbe.rland Couritr'.penn.f'lvania Inheri.t~ce Tax Mark & We.i8le.- Reimbursement for l284Q~t certificates Mark & Weigle. - Reimbursemeatfor postage to transfe.r securiti.es and mailing 706 TOTAL CREDITS < ". < RBC~ITlJL4tIoff. TO'l,,6.L . D~tT'S.. . . ~ . 1,342.60 800.00 38.00 10.00 18.00 9.00 3,200.00 10.00 10.00 2.00 3,600.00 1,500.00 60.00 6.50 15.00 3,044.55 12.00 7.57 < $13~685.,22 . . . . . .- . . . '~ '. ~ . ~. . .., _$~3:.432'.03 <..T.OT.u..C~DI';[S;..,.. . ~ . . . . . . . ~ . . . . . . . . l3~685.22 " '. )' ",'.. ::. <<<BAi..ANCE~ FOR. DI&TRIBUTION . . . . . . . . . . <. . . .$'49 a 46.81 }... , ,,,,,.\.-\ .".'~ " ' ,I: I A' . BWi\ 107 t~LE 2~2 , . ..<:; ..:; ~- (..~ .')0; f' -;, ,~ MARK AND _IGLI! Atto...." at Law 5htppenlburw. Pa. "TT - -_........_-~_.. ~.---~", ~.. ~. . ---""'-..........--....."".- ~ ~. - - -~ I ! ESTATE OF MARIAN E. FREEMAN BALANCE FORDISTRI,BUTION . ~ ~ . . ~ . $ 318.98 The ~eop1esNati01ialBank of Sh:tppensburg - Savings Account #024~284-5-20 Interest from date of death to liquidation 4/3/80' . &V~f\ 10'7 'ktit 233 II I. 1,380.95 TOTAL DEBITS $1,699.93 CR. . The Accountant credits himself as follows: Mark: & Weigle - AttorneyS' Fee Income transferred to Principal 85.00 1,614.93 TOTAL CREDITS $1~~~t.93 .,,:" 'j. 'REWltuLATION .,~'f TOTAL DEBITS ......... INCOME ACCOUNT DR. The Accountant charges himself as follows.: Commc:mwaa1th Nation,a1 Bank - Sa.vings Account #23-0020~92-4 ,... Interest from date of j;leath to 1i~dation 4f7/80 ~,' . . . ,... . . . . . . $ 1,699.93 :t '. \..t ~'\,!" :- 'f-<; . ..., ~'.TptAh 4~lTs-; .: . ~ .. . . ~ . ~ .. ~ ~ ~ ,~ ~ -~.~ ~ ~ . -~ ~- ~ e,'~ .. 1,699.93 $ 0,000.00 ,. . . . . . . -. . . . . .~ . T' , _.__ _ _.~~._. W""", . ...."".. --~~""',~---,....""'.,.,""""!"~"""-,..- . .,:'; .11 " ~^" '. Ii Ii' . il It. IN RE: . . ! 'I , I .. , .' ("" ....,_... ,~.R:,:,_".... MA.RK AND Wl:IG':'E 7 :. 'C: .,.~ AttorneyS ~'L'W, ....................; .' .:.. ESTATE OF MARIAN E. FREEMAN PROPOSED SCHEDULE OF DISTRIBUTION .,...""''''''''''''!!t. ~ I ! Your Accountant proposes that: distribution .be made pursuant to the Last Will and Test-ament of Marian E. Freeman, late of.Borough of Shippensburg, Cumberland County, Pennsylvania, a copy-of said Will being attached andtnake a part hereof. BALANCE FOR DISTRIBUTION - IN KIND . -. . . . . . . . . . Balance for Distrihution Consists of: 1100 Shares Victoria' Station - Solar Specialists, Inc. - NQte- A. W.Fr(!.8!nan and W. A.. lreelaim-Note - A.W. Freeman andW.A., Fre.einan- Note.- 1967 Cadillac Sedan- Diamond ltlng- In Kind In Kind In Kind In Kind In Kind In Kind $19,112.50 9.,048.54 9,542~~6 9,543.51 1,000.00. '1,500~OO $49~746.81 '$49.746.81 Your AccQU1\t4nt therafore suggests thatdistril:iution bEl made as follows : ,TO: . ALBERT W. FREEMAN. Husband of Dacedent ErttiraEstSlfe 1100 Shares Victoria ~tation- Solar Sp'ecia1is ts, Inc.-Note~ tt.W. Freeman and W. A. Fretlllan- Note A.',W'. Freeinan andW. A~Freeman- Note 1967 Cadillac Sedan- Diamond Ring- mlS . EXHAUSTS THE FUND IN KIND IN KIND IN KIND IN. KnID IN KIND IN KIND 6~~fl 10', t Hut 2J4 '1\.',: ~ .-i~.. ., t $19,112.50 9~'~8.54 9,542.26 9,543.51 l~OQO.OO 1,.500~00 $49 , 746t 81 ~'">~;~ :.' ...' ~ WILL OF MARIAN E. FREEMAN " . I, MARIAN E. FREEMAN. of Shippensburg. Pennsylvania. being of sound and disposing mind and memory. do make. publish and declare ttrlato.be my Will. hereby revoking any and all prior Wills and Codicils . $cieby me. ARTICLE I Personal Effects 'I give and bequeati1 any and all of my automobiles. household fur... /// ~s.. books,Pic,ture~. jewelry. watches, wearing apparel an.d aU' other 'a'l1te~s.Ofhb11sehoJ.dor personal use or ornament that I own at the dateot. m.ideatb, t()getbet:" with all property and casualty insurance policies that areili!'prce at the date of my death with respect to any of said property, to rri.y bu$b..n.d~ALBERT W. FREEMAN (hereinafter referred to as my . . '~d,jhif he shall survive me by thirty (30) days; but if herjb~ll,ta*l. ~~osurVive~~"thePtomy sons, WILLIAM ALBERT FREEl\1ANand . It.OBE'R1'ARTHUR FREEMAN. who shall survive me by thirty (~(}) days. to be divided between them by my Executor in shares of substantially equal value, having due regard for their personal preferences. without adjustment << itl. the event any said son shall receive under this Article prope:r'ty of greater value than another son. ARTICLE II Resid\lary Estate 2.1 If Husband Survives. I give. devise and bequeath to my .of' .__.-.........,....-~----...;._.--..-,....... .~';~~~:~~.~~.~~,,+~:,..,.'~~~{ :.;::,,:?,: " husband. if he shall survive me by thirty (30) days. all the rest, residue and remainder of my estate. of whatever kind and character, whether real or personal and wheresoever located, that I shall be entitled to in any way or that I shall have any interest in at the. date of my death. including any ,. and all lapsed bequests or devises hereunder (but excluding any property over which I may have a power of appointment. it being my intention not to exercise any such power by this Article). all of which is hereinafter referred . tqas my ~'residuary estate". 2.2 If Husband Does Not Survive. If my husband shall fail to ftrrive me by thirty (30) days, then I give. devise and bequeath my residuary estate to the then acting Trustee or Co-Trustee of the Residuary Trust, or any successor trusts (hereinafter referred to as the "trust"). created under the Albert Freeman Revocable Trust. heretofore executed, by and between m.y h'Usband, as Grantor. and my husband and myself. as Co-Trustees. to be added to and become a part of the trust estate of the trust, and to be held, administered and distributed pursuant to the provisions of said Trust Agree- ment as it shall have been last amended by my husband before his death. 2. 3 Alternative Disposition. If my husband shall fail to survive .. . me by thirty (30) days and if. on the date of distribution of my residuary estate, the trust shall not then be in existence. or if. for any other reason. the gift. devise and bequest to the trust shall fail. then I give. devise and bequeath my residuary estate per stirpes to my descendants who shall survive me. ARTICLE III Executor 3. 1 Appointment of Executor. I hereby appoint my husband as . . 2 Exeoutor (hereinafter referred to as my "Executor") of my Will. My sons jo!ntlyor the survivor of them shall be successor Executor. 3.2 Debts, Taxes and Treasury Bonds. My Executor shall payout of. the principal of my residuary estate all of my debts (except those secured by mortgage, lien or other encumbrance and not due and payable at the date of my deatb.< unless otherwise provided herein), funeral expenses and costs of aqmin- ietration. including ancillary administration. My Executor shall also .payout of the principal of my residuary estate, or make deposits therefrom to secure ,payments, all estate, inheritance, transfer and succession taxes, including any ~r.st and penalties thereon, that may be assessed by reason of my death (hereinafter referred to as "death taxes"); provided, however, that if there sblUl be in existence a trust named and described in Article II hereof, and if sucb trust shall own at my death United States Treasury Bonds that are re- "e,m~le at par value in payment of Federal estate taxes, then such Bonds shall beu$ed to pay any Federal estate tax due before any asset of my probate estate is used, and my Executor shall make written demand of the Trustee. to deposit such Bonds, to the extent useable, directly or to pay over the amounts thereof to, my Executor, without reimbursement from my residuary estate to said trust. I,beIteby waive on behalf of my estate any right to recover from any person, including any beneficiary of insurance on my life, any part of any death taxes so paid, including any death taxes which are paid with respect to any prop- erty over which I have a power of appointment. My Executor shall not reimburse any person interested in any insurance policy on account of the application of arty of the proceeds or surrender value of such policy in satisfaction of any indebted - ness'to which such policy is subject, nor shall said persQn be subrogated to the rights of the creditor in any collateral because of such indebtedness. If my Executor shall be compelled at any time to pay any death taxes with respect to my estate, my Executor shall be entitled to be reimbursed from the property of . 3 my estate, or if the property of my estate be then insufficient or if my estate be then distributed, my Executor shall be reimbursed by the person or persons to wbomsuch property shall have been distributed to the extent of the amountre- ceivedby each such persoll. My Executor, before making any distribution of ,. either income or principal from my estate, may require an undertaking by said person or persons in form satisfactory to my Executor to reimburse him for all such taxes, including any interest and penalties thereon,ormy'Executor.may wtthholc:ldistribution pending release of any tax lienor the determination of anY tax controversy. 3.3 Exculpatory Clause. My Executor shall not be liable for any 10$8 to my...estate occasioned by acts in good faith or in his reliance on an opinion of counsel in the administration of my estate and. in any event, my E:x;ecutor shaUbe liable only for willful wrongdoing or gross negligence. 3.4 Executor's Compensation and Expenses. My Executor shall be ~J):tit1ed to receive from my estate a fair and just compensation for services rendered as Executor and my Executor shall also be reimbursed for all reason- able expenses incurred by him in the management, protection and distribution of mye$tate. .. 3.5 Executor's Powers. In addition to the powers conferred by law upon executors, and not by way of limitation thereof, my Executor is hereby authorized in the sole di.~cretion of my Executor to exercise the following powers without approval by or authorization of any court: (a) to make allocation. division or distribution ofQ1Y estate in kind. or partly in kind and partly in money, and to determine the value of any prop- erty So;U1ocated, divided or distributed; (b) to sell. or to offer to sell, for cash. credit or in installments. at public or private sale, to grant options to purchase and to convey any and all of the property at any time forming a part of my estate for such price and upon such terms as my Executor shall determine; . .. 4 .. (c) to lease or license the use of any tangible or intangible personal property at any time forming a part of my estate upon such terms as my Execu- tor shall determine; (d) to borrow money from any person, partnership, corporation, trust, including my Executor; to extend or renew any existing indebtedness, and to mortgage or pledge any property at any time forming a part of my estate; (e) to settle, compromise, contest, agree to arbitrate and be bound thereby, extend the time for payment, consent or abandon claims or demands in favor of or against my estate; (f) to sell, convey, release, mortgage, encumber, lease, partition, improve, repair, manage, insure against loss, protect and subdivide any real estate, interest therein or parts thereof; to direct, or to authorize any other person to direct, the trustee of any land trust of which my estate. is a benefi- ciary to mort~age, lease, conveyor contract to convey the real estate held .in $uchlandtrust; (g) to purchase or otherwise acquire for cash, credit or in install- ment., retain, hold, invest and reinvest in any type or types of assets, real or personal, within or without the United States of America, notwithstanding -.ny statu,te or rule of law regarding investments by executors or the fact that any asset. may constitute all or a large portion of my estate, including but not limited to common stocks, bonds, notes, debentures, mortgages, preferred atpcks, .putsor calls, voting trust certificates, beneficial intel".ests in land . trusts, interests or shares in common trust funds, mutual funds, "open-end" or "clo$ed-end" investment funds or trusts, real estate investment trusts or other property, or savings and loan or building and loan associations, oil, gas Qr otbermineral interests or natural resources, livestock or other animals, commodi.ties.. foreign exchange. insurance or endowment policies, annuities, variable annuities or other property or undivided interests in property (without regard to whether such shall be listed on any stock ~xchange or other public market, registered with any securities commissions or similar bodies or sub- j.ect to contractual, legal or other restrictions, including lIinvestment letter" restrictions), and including any business or business interests. as shareholder, creditor. par.tnefr, sole proprietor, or otherwise, although closely or privately held, and to manage, or to participate in the management of, such business or to rely upon others to do so, to rely, without independent investigation, upon the reports of certified public accountants as to the operations and financial con- dition of any such business, to participate in any incorporation. reorganization, merger, consolidation, recapitalization, liquidation or dissolution of such busi- ness .or any change in its nature and to retain and continue such changed or successor business; to abandon any property, real or personal, as my Executor shall deem to be worthless or not of sufficient value to warrant keeping or pro- tecting; to open accounts, margin or otherwise, with brokerage firms, banks or others, and to invest the funds of my estate in, and to conduct, maintain and operate such accounts directly or through an agent for the purchase, sale and exchange of commodities, stocks, bonds and other securities, and in connection therewith to borrow money, obtain guarantees, and engage in all other activities necessary or incidental to conducting, maintaining and operating such accounts; . 5 (h) to employ and pay reasonable compensation to such agents, brokers, trustees, title-holders, escrowees, custodians, depositories, account- ants, attorneys, investment counsel, appraisers, insurers and others (who may be any firm with which my Executor is associated) as may be necessary or de- sirable in managing, pr.otecting and settling my estate, and to execute any general or limited direction or power of attorney to reflect such employment; (1) to cause any securities, bank accounts, safety deposit boxes, .. vaults or other property which may at any time form a part of my estate to be issued, held or registered in the name of my Executor, either with or without indication of any fiduciary capacity or in the name of a nominee, or in such form that title will pass by delivery; (j) to pay premiums on, apply for, purchase, accept, own and retain insurance policies and annuity contracts on the life of any person; ancf to exercise.. any.~d all rights, powers and privileges which the owner of such policies or contracts may have thereunder; (k) to open and maintain one Or more savings accounts or checking "counts AAd to rent one or more safety deposit boxes or yaultswith any bank. trust ec:unpany ,safe deposit box company, savings and loan or building and loan association, wherever located, whether within or without the United States of An1erica, even if, in the case of a bank or trust company, it shall be acting as my E:xecutor; to deposit to the credit of such account or accounts all or any. part or the funds belonging to my estate whether or not such funds may earn interest; b"orn. tUne. to time to remove some or all of the items placed in any safety deposit box or vault, or to withdraw a portion or all of the funds so deposited, by chec~, writtendtrection or other instrument signed by my Executor or such other person Or person$a.s my Executor may from time to time authorize; and any such bank, cOJ.r:\puyorassociatic)n is hereby authorized to allow such person or persons access to the box or. vault and to pay such check or other instrument and also to ", '. rf!ceive the same for deposit to the credit of any holder thereof When so signed ~d pr()p~r~yendorsed without inquiry of any kind, and access when so allowed and payments when so made shall not be subject to criticism or objection by any person concerned or interested in any way in my estate; oj (1) . .to make loans to any legatee or devisee .of my estate" without interest and without security, or to make loans to any other person, sole proprietorship". partnership, corporation, trust or estate upon such terms as my Executor in his sole discretion may deem advisable, and any such loan may be with or without security and may be subordinated to the other obliga- tions of the indebted party; (m) to claim any item which would qualify as an administration expense in my Federal estate tax return as a deduction in any Federal income tax return to be filed for my estate or to elect to take any medical expense of my last Ulnessas a deduction in a Federal income tax return to be filed for me, and to exercise or to consent to the exercise of any other election available under any tax law, in such manner as in the sole judgment of my Executor will achieve an overall reduction in income and death taxes for the benefit of my estate, des- pite the tact that any such election thereby increases or decreases my adjusted gross estate for Federal estate tax purposes, and I hereby direct that no adju~t- ment between income and principal or in the amount of any bequest or devise under my Will shall be required to be made or shall be made as a result of any such election; ,. 6 ,-~.,.,. ....._..~"":'-......~_....,............"':""....~........._......~....., (n) to join with any person (or with the personal representative of any such person) with whom I shall be entitled to file a joint (including separate returns which "split" the income or gift involved) Federal. State or municipal inc:orne. declaration of estimated income. information or gift tax return cover- iIlg any period of time for which such returns have not been filed; to otherwise affirm or disaffirm in any manner the filing by such person of any such joint re- turn covering any period ot: time for which such joint return may be filed; and to pay in connection with any such return such taxes. including any interest and .. penalties thereon. as may seem proper to my Executor. without the necessity of seeking reimbursement for any portion thereof from any such person (and if my Executor shall not seek reimbursement. there shall not be deemed to be any right of reimbursement or contribution existing): any action taken by my Executor pur- suant to this authority shall be binding and conclusive upon all legatees and de- visees of my estate; and (0) to pay all storage. packing. shipping. insurance and other charges relative to the distribution of any tangible or intangible personal property in my estate. 3.6 Legatee Under Disability. If at the date of my death or at the date of distribution of any part of my es.tate. any legatee or devisee under my WUlshall be a minor. under other legal disability or not adjudicated incompe- tent, but who. by reason of illness or mental or physical disability. in the sole discretio~of my Executor shall be unable to administer properly such property. then such. property may be distributed by my Executor for the benefit of said legatee or devisee to such one or more of the following distributees whom my Executor in his sole discretion shall deem best under the circumstances: (a) to said legatee or devisee directly; (b) to the legally appointed Guardian or Conser- . vator of the E'state of said legatee or devisee; (c) to a parent of said legatee or devisee; and. in the case of.a minor. (d) to a Custodian under any Uniform Gifts to Minors Act ("Act") of any applicable jurisdiction (but if there shall not then be a Custodian for said mi~or under such Act, then my Executor may designate a Custodian from among those willing and eligible to serve under the law of such jurisdiction). Upon making such distribution, the receipt by any such distributee of such property shall constitute a full release and discharge to my Executor and my Executor shall not be obligated to see to the application of any money or prop- erty so distributed. .~ 7 . ,,~,,-.,"";"'..,...._.' .................,....:,. ..,-.''''''........, ~.., . .. 3.7 Meaning of Executor. Wherever reference is made herein to my UExeelltor". such reference shall be deemed to include without limitation the pluraLandthe feminine form thereof wherever the context and facts require. any and all suqcessor Executors at any time qualified to act and acting as Executor :I' of my Will. any and all Administrators With the Will Annexed, Administrators . De Bonis Non With the Will Annexed and the Administrators De Bonis Non for the time being il'\ office and any and all ancillary Administrators or Executors. 3.8 Bond. I direct that no Executor designated herein shall be required to give any bond and if. notwithstanding this direction. any bond is never- . .... ." . - . ,thele$srequlred by any law . statute or rule of court of any applicable jurisdiction. lc:ltrect.thatno surety be required thereon. 3.& Vacancy. Except as otherwise provided herein. a vacancy tn the ... .,'. executorspip sh,.11 be deemed to exist in the event of the death, resignation, refusal. fallure or inability of any person to act as Executor. The successors .... nanu!d herein shall fill any such vacancy, in the orde.r and mannerprov1cled~ ARTICLE IV " Construction 4. 1 Descendants. As used herein, the following terms shall have the indicated meanings: (a) the term "descendant" shall be interchangeable with tpe term "issue" and shall mean a descendant in the first. second or a~y other degree of the designated ancestor; (b) the term "child" shall mean a descendant in. the first degree of the designated parent; and (c) the term "grandchild" shall mean a descendant in the second degree of the designated grandparent; provided. however. that only an adopted child who shall not have attained the age of twenty- one (21) years prior to adoption and the descendants of any such adopted child .'11 8 .._...-,..,.,-......._......._~........._--:'.~~.-:--~~~'~0~..~'>'.,~.:~: . . . shan .be regardecl as descendants of the adopting parent or parents and of anyone wb.Pi.byblood or adoption an ancestor of the adopting parent or parents (and in suCh.vent shall be so regarded for all purposes herein); further provided. bow- ev4!r.ilbatthe term "deseelldant" shall not include any person who shall not then ;f' be considered "legitimate" under the laws of the State where such personsb.a11 < .. .. '. '~":- , :,' ,> ',." ^ ,-,.' ..",', thEm be domiciled. All terms herein defined shall include the plural form thereof wherever the context and facts so require. 4.2 Per Stirpes. As used herein. the term "per stirpes" shall have it~a.eeept.d legal meaning; for example. if a distribution is to be made "per stirpes" to the descendants of a specified person and one or more of said speeitieq Ptt,tI!lC)l)ts ehtJ,dren shall be deceased but shall be survived by a then living child or ~dren <.nd no child or children of said deceased child of said specified pe.rson shall then be deceased). then the share which would otherwise have been distri- butableto each such deceased child of said specified person had such child then been l~vii1lshaU be distributed in equal shares to the then living child or chUdren ofeach$ueh deceased child. wi.th the effect that the child or children of each such deceased child of said specified person shall receive by right of representation the. sh~e which his or their parent would have received had such parent then been living. and thtsethall apply if all the children of said specified person shall be deceased. .4.3 After - Born Child. I have provided by my Will and otherwise for all of my children. whether born to or adopted by me before or after the tUne of execution hereof to the extent I desire. and no child born to or adopted by me be- fore or after the time of execution hereof shall be entitled to receive from my estate property greater in value. than I have specifically provided. " 9 "',_.. ~,...... ,.~_"..",.. .r"".._........,...____...,._,~~,_....~"''^._.. ..y~"'''':.., .,. ,"... _.__.........___.....,.".,.~ ".: . . -. . ~ . . . 4.4 Pronouns. As used herein. all pronouns shall include the . masculine. feminine. neuter. singular and plural thereof wherever the . context and facts require such construction. ..5 Headings. The headings, titles and subtitles are inserted for <eonvenience of reference only and are to be ignored in any construction of the provisions hereof. IN. WITNESS WHEREOF, I have signed my Will this 3 day of , 19 7S- p~ t. :;'l)f)~JH.~ . . '. .' .~ed." sealed. l'uj)lished and declared by 1:I\e testatrix. MA!lIAN .I!J; FREE~N, . as and for her last will and testament, in the presence of us. """..t~r ",..(jUest. and in her presence and in the presence of ell.ch other. have hereunto subscribed our names as witnesses on the date last above written. We d,clare under penalty of perjury that the foregoing istru.e and correct. . residing at I'~~"~ residing at /10 70 -- ~qd Ii. L~ a.a tU .~~. ~~~D, '/'tA q'i/~2- residing at 1-'7 Lh,,~J~i. . ~ ~~~.W-tf-,;,./f"': ., 10