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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
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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
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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: