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  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
  • THE ESTATE OF PETER BRESCIANI PETITION FOR PROBATE OF WILL AND FOR LETTERS TESTAMENTARY document preview
						
                                

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PES -20-303768 : San Francisco County Superior Court PAYESKO LAW FIRM, LLLC JUL 2 1 2020 DONNA V. PAYESKO #9077 CLERK OF THE COURT Electronically Filed Post Office Box 1554 BY: < Cie THIRD CIRCUIT Kailua-Kona, Hawaii 96745 i 3CLP-20-0000007 Telephone: (808) 989-8390 09-JAN-2020 Email: donna@ohanalegacylaw.com : 01:21 PM Counsel to Applicant HEIDEMARIE KOOP IN THE CIRCUIT COURT OF THE THIRD CIRCUIT STATE OF HAWAII THE ESTATE 3CPL-20-0000007 (Informal) OF LAST WILL AND TESTAMENT OF PETER PETER BRESCIANI, BRESCIANI ) ) ) ) ): ) ) ) ) ) ) ) DECEASED.LAST WILL AND TESTAMENT OF PETER BRESCIANI I, PETER BRESCIANI, a resident of Hawaii, declare this to be my will. I hereby revoke: all other wills and codicils that I may have made. \ I am presently married; my spouse is HEIDEMARIE KOOP, and all references herein to "my spouse" shall be to said person so long as we remain lawfully married to each other. My only child is KAI ALITA BRESCIANI, and all references heréin to my "child", "issue" or my "descendants" shall be to said person and to’ her descendants. Article I Administrative Expenses and Taxes (From Residue) . Subject to the terms hereof, the expenses of my last illness and funeral, and of the administration of my estate and all inheritance, estate and succession taxes and generation-skipping taxes on direct skips which are assessed and/or payable by reason of my death shall be paid out of the principal of my residuary estate; provided that the amount, if any, of generation-skipping taxes caused by a disclaimer or by a direct skip from a trust not established by me shall be paid by the person holding or receiving that property. My personal representative's selection of assets to be sold to make the foregoing payments or to satisfy any pecuniary legacies, and the tax effects thereof, shall not be subject to question by any beneficiary. On the 26th day of October , 1999, I, as Grantor, entered into a Trust Agreement with myself, as Trustee, under which I created a revocable trust’ and into which trust I have transferred certain assets. If not sooner revoked, said trust will become irrevocable on my death, and the trust estate may constitute a substantial part of my gross estate for Federal estate and state inheritance and succession tax purposes. I 46. <= — PETER BRESCIANI ROBERT W. HASTINGS 11 Attorney at Law, A Law Corporation 73-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740realize that my personal representative is hereby made solely responsible for all such death taxes and also that the aggregate amount of said taxes may exceed the entire value of the cash and marketable securities of my probate estate. In order that adequate provision may be made for the payment of all estate, inheritance, succession and death taxes . payable by reason of my death, together with any interest and penalties, all legally enforceable claims against me or my estate, all reasonable expenses of administration, all funeral and last illness expenses, all legacies and all court allowances for those dependent upon me, I have directed my trustee under the above-mentioned Trust Agreement to pay to the personal representative of this will out of certain assets of the trust, other than from the Marital Trust, all additional sums, over and above the cash and marketable securities in my probate estate, necessary to effect payment in full of all such taxes, claims and expenses, legacies and court allowances. I have also directed my trustee that, to the extent that any United States Treasury Bonds redeemable at par value and directly applicable to.the payment of Federal Estate Taxes ("Flower Bonds") are included in the assets of the trust at the time of my death, such Bonds shall be utilized to pay Federal Estate Taxes payable by reason of my death. Therefore, regardless of the amount of cash and marketable securities in my probate estate, my personal representative shall look directly to my trustee for the payment of Federal Estate Taxes to the extent of any such Flower Bonds held by said trustee. No part of such taxes, duties, claims, expenses of administration, funeral and illness, legacies and court allowances shall be apportioned or pro-rated to any legatee, devisee, survivor or beneficiary under my said trust, will or any codicil, insurance on my life, United States savings bonds, property held by me jointly with any person with right of survivorship or any other person, whether such property passes at my death or at any time during my lifetime. Should my personal representative overpay the total amount of all such taxes imposed against my gross estate and such overpayment results in a tax refund from any taxing authority, then the full amount of such refund shall upon receipt by my LB. ROBERT W. HASTINGS IT Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -2-\ personal representative promptly be remitted to the trustee of said trust. Article II Personal and Household Effects (To Spouse; else to Daughter). I give all my personal and household effects not otherwise effectively disposed of, such as jewelry, clothing, automobiles, furniture, furnishings, silver, books and pictures (including policies of insurance thereon, if feasible), to my spouse if my spouse survives me for sixty (60) days, or if my spouse does not so survive me, to KAI ALITA BRESCIANI. Distribution to Minor Child. If my child a minor at the time that said child is to receive my personal and household effects, my personal representative may distribute items to said child or for said child's use to said child's guardian or to any person with whom said child is residing without further responsibility, and the distributee's receipt shall be a sufficient discharge of my personal representative. Memorandut 2 ding Tangi 2. ni . Notwithstanding the above, if I have written a memorandum to my personal representative prior to the execution of this will concerning the disposition of certain items of my tangible personal property, then I hereby incorporate by reference such written memorandum, and I direct my personal representative to distribute all such tangible personal property to the person or persons as provided in that written statement, including any amendments which may be made hereafter. Article III Residue of Estate (To Trust). I give all of my residuary estate, béing all real and personal property, wherever situated and of every kind and nature, and any property over which I may have any interest at the time of my death not otherwise effectively disposed of, but not including any property over which I may have a power of appointment, to the trustee under the Trust Agreement hereinabove referred to, to be added to the trust property and held and distributed in accordance with LE ROBERT W. HASTINGS IT Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -3-the terms of that agreement and any amendments made pursuant to its terms before my death. Should the said trust be revoked by me during my lifetime and for this reason or any other reason not be in existence at the time of my death, then I give and bequeath the entire residue of my estate to my spouse, or if my spouse does not survive me, to the beneficiaries designated under Article VI of said Trust Agreement in the manner and proportion set forth therein, which Article is hereby expressly incorporated herein by this reference. Article IV 1. Fi es. Personal Representative. I appoint as Co-Personal. Representatives of this will HEIDEMARIE KOOP and ELIZABETH BRESCIANI. No bond shall be required of any personal representative. My personal representative shall have all the same powers and discretion, in the same capacity with respect to my estate during administration, that the trustee is given with respect to the trust property, pursuant to my trust agreement ‘hereinabove referred to. Said powers and discretion are hereby expressly incorporated herein by this reference and made applicable to the probate estate whether or not said trust agreement or said terms and provisions thereof shall otherwise be in effect, including the power to sell real or personal property at public or private sales and to hold title to property in the name of a nominee, to be exercised without court order. Alternate Personal Representative. If HEIDEMARIE KOOP dies, resigns, fails to qualify or is unable or ceases to act, ELIZABETH BRESCIANI shall serve as sole Personal Representative. If ELIZABETH BRESCIANI dies, resigns, fails to qualify or is unable or ceases to act, MARY ELLEN BRESCIANI shall serve as Co-Personal Representative or sole Personal Representative, as the case may be. If both ELIZABETH BRESCIANI and MARY ELLEN BRESCIANI die, resign, fail to qualify or are unable or cease to act, JERRY SONTAG shall serve as said Co- Personal Representative or sole Personal Representative. LL. 7 ROBERT W. HASTINGS IT Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -4-Assets in Other Jurisdictions. If the appointment of a personal representative of my estate is necessary or desirable in any jurisdiction in which no personal representative of mine is able and willing to act, I appoint as my personal representative in that jurisdiction such person or corporation as may be designated in an instrument signed by my personal representative, to act without bond, and to have all the powers and discretion with respect to my estate in that jurisdictiom during administration that my principal personal representative is given with respect to the balance of my estate (including the power to sell real or personal property at public or private sales, for any purpose and to hold title to property in the name of a nominee), to be exercised without court order. 2. Tax Provision(s). Tax Elections. My personal representative may make such elections under the tax laws applicable to my estate as my personal representative determines should be made. My personal representative shall allocate my generation-skipping tax exemption as it deems advisable, except that the exemption shall be allocated (a) first to property given or appointed by me rather than by another and (b) to a direct skip caused by a disclaimer only if no other allocation is possible. No compensating adjustments between principal and income, nor with respect to any bequest or devise, shall be made, even though the elections so made may affect (beneficially or adversely) the imterests of the beneficiaries. The action of my personal representative shall be binding upon all beneficiaries. Joinder with Spouse. If my personal representative joins with my spouse on my behalf in filing income tax returns, or consents for gift tax purposes to having gifts made by either of us during my life considered as made one-half by each of us, any resulting liability shall be borne by my estate, except such portion as my personal representative and my spouse agree should be borne by my spouse, and my estate shall exonerate my personal representative from personal liability. CL ROBERT W. HASTINGS IT Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -5-3. Survivorship. Simultaneous Deaths (Spouse Predeceases). If my spouse and I should die simultaneously or in circumstances which make it difficult to determine which of us died first, I direct that my spouse shall be deemed to have predeceased me for the purpose of this will, and that the provisions of this will shall be construed upon that assumption and basis. 60-Day. Survivorship. If any beneficiary under this will, including my spouse, dies within sixty (60) days of my death, he shall be deemed not to have survived me. 4. Interpretation. Whenever necessary in this will and where the context permits, the singular term and the related pronoun shall include the plural, the masculine, the feminine and the neuter. 5. Adopted Children. In determining the meaning of the words "children," "grandchildren," "issue," "beneficiary," and "descendants" for the purpose of this will, adopted children of any person, including myself, shall be treated as though they were natural born children of that person. 6. Guardian. I nominate my spouse to serve as guardian of the person and property of my child during her minority. If my spouse does not survive me, or if my spouse fails to qualify or having qualified, dies, resigns or becomes incapacitated before my child has attained the age of majority, I nominate ELIZABETH BRESCIANI and MARY ELLEN BRESCIANI, or the survivor of them, to be the guardian of the person of my child during her minority. If neither ELIZABETH BRESCIANI nor MARY ELLEN BRESCIANI survive me, or they both fail to qualify or having qualified, die, resign or become incapacitated before my child has attained the age of majority, I nominate LORELEI SONTAG and JERRY SONTAG, or the survivor of thém, to be the guardian. I direct that no guardian nominated by me shall be required to furnish any bond or other security for the faithful performance of his or her duties. I do not desire that the guardian of any minor beneficiary should incur personal expense in the support and maintenance of such beneficiary. My trustee is authorized to ROBERT W. HASTINGS II Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -6-disburse funds for the purpose of reimbursing such guardian for reasonable expenses incurred in accommodating such beneficiary. IN WI SS; WHEREOF , I have her © set my hand to this document this __2 day of o. , 1999. ee PETER BRESCIANI . Signed, Sealed, Published and Declared by PETER BRESCIANI, the Testator above named, as and for his Last Will and Testament, in our presence, and we at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the day and year last above written. hcl kak of Bae “Zags Po Box 4% CAPTAIN Cook, HI QWo704 ROBERT W. HASTINGS IT Attorney at Law, A Law Corporation 75-5706 Kuakini Hwy., Suite 105 Kailua-Kona, Hawaii 96740 -7-STATE OF HAWAII . ss. COUNTY OF HAWAII We, the undersigned, the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and Testament and that the testator and each of the witnesses signed willingly as their free and voluntary act for the purposes therein expressed; and that each of the witnesses, in the presence and hearing of the testator, and of each other, signed the will as witnesses and that to the best knowledge of each of the witnesses the testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Testator Witness i Ze Witness Subscribed, sworn to and acknowledged before me by PETER BRESCIANI, the testator, and subscribed and sworn to before me by ERT HASTINGS and HEIDEMARIE Koop JE , witnesses, this __2G+th _ day of Oct RES , 1999, aH Public, Bee of Hawaii a if June V4. UE My Commissii n Expires: