Preview
POUR-OVER WILL
OF .
PAUL R. LAPIERRE
PREPARED BY:
THE DORCEY LAW FIRM, PLC
JOSHUA O. DORCEY, ESQ.
10181 BEN C. PRATT/SIX MILE CYPRESS PKWY, STE C
FORT MYERS, FLORIDA 33966
239-418-0169
JOSH@DORCEYLAW.COM
WWW.DORCEYLAW.COM
Note to Executor:
Please contact THE DORCEY LAW FIRM, PLC, if you have any questions or need
assistance in interpreting this document, the probate of the Will, or the administration of
the Estate: Upon the death of PAUL R. LAPIERRE, the Executor is entitled to an initial
‘consultation of up to one hour at no charge.
Note to Client: You may contact THE DORCEY LAW FIRM, PLC, if you have any
questions regarding the purpose, effect, or meaning of this document. There is no
additional charge for this service.Pour-Over Will
of
Paul R. LaPierre
I, Paul 'R. LaPierre, a resident of Lee County, Florida, revoke any prior Wills and
codicils made by me.and declare this to bé my Pour-Over Will.
Article One
Family Information
Tam married to Janice M. LaPierre.
Ihave-three children. Their names and dates of birth are:
Bruce LaPierre;
‘Robert LaPierre; and
Paulette McKenzie
All refererices in my Will to my children are to these children.
Article Two
Distribution of My Property
Section 2.01 Homestead Property :
I devise my homestead property to Janice M. LaPierre.. If Janice M. LaPierre does not
survive me, then I devise my homestead property under Section 2.02: Property passing
under. this Section will pass subject to liens, taxes, and all other encumbrances on the
property.
Section 2.02 ‘Pour-Over to My Revocable Living Trust
I give all of my probate estate, excluding any property over which I have a power of
appointment, after expenses and taxes are paid under this. Will, to the then-acting Trustee
of the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust dated
Match 3, 2006 as restated on___ Yay /3___, 20 //_ and executed before
this. Will, to be-added to the property of thdt trust.. I direct that the Trustee administer the
property according to the trust and any amendments made prior to my death,
Section 2.03 Alternate Disposition
If the trust referred to in Section 2.02 is not in effect at my death, or if for any other
reason. the pour over fails, I specifically incorporate by reference all the terms of the trust
into this Will. I direct my Personal Representative to then establish a new trust under the
provisions of that trust and distribute the remainder of my estate, excluding any property
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‘THE DORCEY LAW FirM, PLC, 10181 Six Mile CyPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169over which I have a power of appointment, to that Trustee to administer as provided in
the trust.
Article Three
Designation and Succession of Fiduciaries
Section 3.01 Personal Representative
Inominate Janice M. LaPierre as my Personal Representative. If Janice M. LaPierre fails
or ceases to act as my Personal Representative, I riominate the following as my successor
Personal Representatives in the order named:
Paulette McKenzie; and then
Robert: LaPierre
Article Four
Powers of Fiduciaries
Section 4.01 Grant of Powers
My Personal Representative may perform every act reasonably necessary to administer
my estate and any trust established under my Will. In addition to this general grant of
powers, my Personal Representative is specifically authorized to:
hold, retain, invest, reinvest, sell, and manage any real or personal property,
including interests in any form of business entity including limited partnerships
and limited liability companies, and life, health, and disability insurance policies,
without diversification as to kind, amount, or risk of non-productivity and without
limitation by statute or rule of law;
partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option,
mortgage, pledge, abandon, borrow, loan, and contract;
distribute assets of my estate in cash or in kind, or partly in each, at fair market
value on the distribution date, without requiring pro raia distribution of specific
assets and without requiring pro rata allocation of the tax bases of those assets;
hold any interest in nominee form, continue businesses, carry out agreements, and
deal with itself, other fiduciaries, and business organizations in which my
Personal Representative may have an interest;
establish reserves, release powers, and abandon, settle, or contest claims; and
employ attorneys, accountants, custodians. for trust assets, and other agents or
assistants as my Personal Representative deems advisable to act with or without
discretionary powers, and compensate them and pay their expenses from income
or principal.
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Pour-Over Will of Paul R. LaPierre -
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THE DORCEY LAW-FIRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169Section 4.02 Powers Granted by State Law
In addition to the above powers, my Personal Representative may, without prior authority
from any court, exercise all powers conferred by my Will, by common law, or by the:
Florida Fiduciaries’ Powers of Personal Represenitatives under F.S. § 733.608 or other
‘Statute of the State of Florida or any other jurisdiction whose law applies to my Will. My
Personal Representative has absolute discretion in exercising these powers. Except -as
specifically limited by my Will, these powers extend to all property held by my
fiduciaries until the actual distribution of the property.
Section 4.03. Distribution Alternatives
My Personal ‘Representative may make any payments under my Will:
directly ‘to a beneficiary;
in any form allowed by applicable state law for gifts or transfers. to minors or
persons.under disability;
to a béneficiary’s guardian, conservator, or caregiver for the beneficiary’s benefit;
or
by direct'payment of the beneficiary’s expenses.
A receipt by the recipient for any distribution will ‘fully discharge my Personal
Representative if the distribution is consistent with the. proper exercise of my Personal
Representative’s duties under my Will.
Article Five
Administrative Provisions
Section 5.01 Court Proceedings
Any trust established under my Will will be administered in a timely manner; consistent
with its terms; free of active judicial intervention; and without order, approval, or other
action by any court. Thé trust will be. subject only to the jurisdiction of a court being,
invoked by the Trustees or by other interested parties, or as otherwise. required bylaw.
Section 5.02 No Bond
I direct that no Personal Representative be required to give. any bond in any jurisdiction.
But ifa bond is required by law or by court determination, no sureties will be required on
the bond.
Section 5.03 Compensation and Reimbursement
Any fiduciary serving under my Will is entitled to reasonable compensation
commensurate with services actually performed. In addition, any fiduciary serving under
my Will is entitled to reimbursement for reasonable expenses incurred.
Section 5.04 Ancillary Fiduciary
If any anéillary administration is required or desired, and my domiciliary Personal
Representative ‘is. unable. or unwilling to act.as an Ancillary Fiduciary, my domiciliary
Pour-Over Will of Paul R. LaPierre
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THE DORCEY Law FiRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169Personal Representative may have power to designate, compensate, direct, and remove an
Ancillary Fiduciary. The Ancillary Fiduciary may either be a person or a corporation,
My domiciliaty Personal Representative may delegate to the Ancillary Fiduciary any
powers granted to my domiciliary Personal Representative as my dothiciliary Personal
Representative considers to ‘be proper, including: the right to serve without bond or
without surety on bond. The net proceeds of the ancillary estate will be paid over to the
domiciliary Personal Representative.
Article Six
Taxes, Claims, and Expenses
Section 6.01 Payment of Death Taxes, Claims, and Expenses
The Trustee of the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living
Trust is authorized to pay expenses incurred for my funeral and for the disposition of my
remains, claims against my estate, and expenses of estate administration. Accordingly, I
direct my Personal Representative to consult with the Trustee to determine which
expenses and claims should be paid by my Personal Representative from property passing
under my Will, and which expenses and claims should be paid by the Trustee from the
Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust.
I direct my Personal Representative to follow any instructions contained in the Paul
Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust in making any tax
elections, including the allocation of my GST Exemption and any elections relative to the
Deceased Spousal. Unused Exclusion Amount. My Personal Representative will suffer no
liability for making or not making any tax election in good faith to any person, including
any person not yet in being, whose interest may have been affected.
Any taxes imposed 6n,property passing tmider and outside my Will because of my death
will be apportioned and paid under the provisions of the Paul Richard LaPierre and Janice
Marie (Richmond) LaPierre Living Trust, and I incorporate the. ‘tax apportionment
provisions ofthe Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living
Trust as part of my Will.
No death taxes may be allocated to or paid from property that is not included in my gross
estate for federal estate tax purposes, or that qualifies for the federal estate tax marital or
charitable deductions.
Section 6.02 Tax and Administrative Elections
My Personal Representative may exercise any available elections under any applicable
income, inheritance, estate, succession, or gift tax law. This authority inchides the power
to select any alternate valuation date for death tax purposes and the power to determine
whether to use any estate administration expenses as estate or income tax deductions. No
compensating adjustments are required between income and principal as a result of those
determinations unless my Personal Representative determines otherwise, or unless
tequired by law.
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THE DORCEY LAW FiRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239)418-0169My Personal Representative may elect to have. any. part of the property in my estate
qualify for the federal estate tax marital deduction as qualified terminable interest
property under Internal Revenue Code Section 2056(b)(7) (the OTIP-Eléction).
Any: tax paid as a result of the inclusion in my taxable estate of property held in a
qualified terminable interest: property’ (QTIP) trust created. for me by my wife will be
apportioned to and collected from the qualified terminable interest property (QTIP) as
provided in Section 2207A.
My Personal Representative is not liable to any bereficiary of my estate for tax
consequences that arise as a result of the exercise or nonexercise of any tax elections, or
for decisions made concerning the distribution of property in kind in full or partial
satisfaction of.any beneficiary’s interest.in my estate. ©
My Personal Representative. may. make any lawful adjustments to the basis of my assets,
including increasing the’ basis of any property in my gross estate, whether or fot passing
under my Will, by allocating any amount by which the basis of my assets may be
increased. My Personal Representative is not required to allocate the basis increase to
assets passing under my Will rather than to other property in my gross estate. My
Personal Representative may elect to allocate the basis increase to oné of more assets that
my Personal Representative receives or in which my Personal Representative has a
personal interest, to the partial or total exclusion of other assets to which this allocation
could be made, My Personal Representative may not be held liable to any Person for the
exercise. of his or her discretion under this Section.
Article Seven
General Provisions
Section 7.01 Adopted and Afterborn Persons
A legally adopted peison in any generation and that person’s descendants, including
adopted descendants, have the same rights and will be treated in the same manner under
this Will as natural children: of the adopting parent if the person is legally adopted before
tuming 18 years old. If an adoption was legal in the jurisdiction it occurred. in at that
time, then the adoption is considered legal.
A fetus in utero that is later born alive will be considered a person in being during the
period of gestation.
Section 7.02 Applicable Law
The validity and construction of my Will will be determined by the laws of Florida.
Section 7.03 No Contract to Make Will
Ihave not entered into any contract, actual or implied, to make.a Will.
Section 7.04 Contest Provision
It is my hope and expectation that there will be no dispute in relation to my estate.
Nevertheless, if there is any dispute or controversy among any of the personal
Pour-Over Will of Paul R, LaPierre Ne
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‘THe DORCEY Law FIRM, PLC,'10181 Six Mie CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169representative and the beénéficiaries involving arly aspect of my estate or its
administration, the parties to the dispute may agreé.on the manner of resolution. If there
is no such agreement, the disputing parties shall submit the matter to mediation, and, if
unresolyed by mediation, to binding arbitration, If a party to the dispute fails to
participate in good faith in the mediation or arbitration, the arbitrator or the court having
jurisdiction over my estate is authorized to award costs and attorney’s fées from that
party’s beneficial share or from other amounts payable to that, party (including amounts
payable to that party as compensation for services as a fiduciary).
Section 7.05 Construction
Unless the context: requires otherwise, words denoting the singular may denote the plural,
and words indicating the plural may denote the singular. As the context requires, words
of oné gender may. denote another gender.
Section 7.06 Headings. and Titles
The headings and paragraph titles are for reference only.
Section 7.07 Internal Revenue Code, IRC, or Code
References to the Internal Revenue Code, the IRC or thé Code refer to the Internal
Revenue Code of the United States. References to specific sections of tlie Code apply to
any sections of similar import that replace the specific sections due to changes to the
Internal Revenue Code made after the date of my Will.
Section 7.08 Shall and May
Unless otherwise specifically provided in this document or by the.context in which used,
the word shall is used to. impose a duty. or to command, direct, or require, and the word
may is used to allow or permit, but not require. In the context of our Trustee or my
Personal Representative, the word shall is used to impose a fiduciary duty on our Trustee.
or my Personal Representative. When I use the word may; I intend to empower our
Trustee or: my Personal Representative to act with sole and absolute discretion unless
otherwise stated. in this document:
Section 7.09 Other Definitions
. Except ds otherwise provided in my Will, terms will. be interpreted as defined in Florida
Probate Code as amended after the date of my Will and after my death.
Section 7.10 Survivorship
For purposes of this Will, if I survive my wife by any petiod of time or if the order of our
deaths is unknown, then I. will be considered to have survived my wife. Any other
betieficiary will be considered to have predeceased me if the beneficiary dies within 90
days after my death.
Section 7.11 Severability
If any part of this instrument is determined to be void or invalid, the remaining provisions
will continué‘in full force and effect.
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THE DORCEY LAW FIRM, PLC, 10181:Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169IN WITNESS WHEREOEF, | have hereunto set my hand and seal to this Pour-Over Will,
at Fort Myers, Florida, this £ TAM {3 »20/4.
_) af
Paul R. LaPierre, Testator
The foregoing instrument was subscribed, sealed, published and declared by the abové-
named Testator to be thé Pour-Over Will of said Testator in our presence, and we,-at said
Testator’s: request, and in said Testator’s presence, and in the presence of each other,
have hereunto subscribed our names as witnesses at the place and on the date last above
mentioned.
Casug SEI RESIDING AT 10181 Six Mile Cypress_Pkwy.
Ste. C
Caseig. Sfewoirte Fort Myers, Florida 33966
Print Name
Hala Sodl RESIDING AT 10181 Six Mile Cypress Pkwy.
Ste. C
thom Sseris Fort Myers, Florida 33966
Print Name
STATE OF FLORIDA )
)ss.t
COUNTY OF LEE )
I, PAUL R. LAPIERRE, declare to the officer taking. my acknowledgment, of this
iristrument, arid to the subscribing witnesses, that I signed this instrument as my Pour-
Over Will.
ak Ee. ale
Paul R. LaPierre, Testator
Pour-Over Will of Paul R. LaPierre ;
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‘THE DORCEY LAW FIRM, PLC, 10181 Six MILE CYpRess Pkwy. STE. C, FORT MYERS, FLORIDA 33966: | (239) 418-0169we, 0 CSE Strwonl and Heather Seiekel , have been swom by the
officer signing below, and declare to that officer-oni our oaths that the Testator declared
the instrument to be the Testator’s Pour-Over Will and ‘signed it in our presence and that
we each signed ‘the instrument as a witness in the presence of the Testator and of each
other.
C, ast p SA
WITNESS
Hel Syotus
WITNESS
‘Acknowledged and subscribed before me by the Testator, PAUL R- LAPIERRE, who is
personally known to me or-who has produced — Orivers Licenst as
identification, and sworn to and_ subscribed before me by the ‘witnesses,
Poona 1 Saxcve.. who is pétsonallyknown to me or who has produced
as identification, and QrScy Si¥twea* who is
peonalsknown to me who has produced __ ~ as identification,
and subscribed by me in the presence of the Testator and the subscribing witnesses, all on
this UWA Py 2204.
MICHAEL SCOTT
rz. MY COMMISSION # EE 206700"
EXPIRES: June 10, 2016
Bended Thi Notary Publ rsderwitrs Michael A. Scott v
NOTARY PUBLIC, State of Florida
My commission expires:
2, 14 Ve Pour-Over wil = Pal R. LaPierre C 6 A
THE DORCEY LAW FiRM, PLC, 10181 Six MiLe CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239)'418-0169°
Preview
POUR-OVER WILL OF . PAUL R. LAPIERRE PREPARED BY: THE DORCEY LAW FIRM, PLC JOSHUA O. DORCEY, ESQ. 10181 BEN C. PRATT/SIX MILE CYPRESS PKWY, STE C FORT MYERS, FLORIDA 33966 239-418-0169 JOSH@DORCEYLAW.COM WWW.DORCEYLAW.COM Note to Executor: Please contact THE DORCEY LAW FIRM, PLC, if you have any questions or need assistance in interpreting this document, the probate of the Will, or the administration of the Estate: Upon the death of PAUL R. LAPIERRE, the Executor is entitled to an initial ‘consultation of up to one hour at no charge. Note to Client: You may contact THE DORCEY LAW FIRM, PLC, if you have any questions regarding the purpose, effect, or meaning of this document. There is no additional charge for this service.Pour-Over Will of Paul R. LaPierre I, Paul 'R. LaPierre, a resident of Lee County, Florida, revoke any prior Wills and codicils made by me.and declare this to bé my Pour-Over Will. Article One Family Information Tam married to Janice M. LaPierre. Ihave-three children. Their names and dates of birth are: Bruce LaPierre; ‘Robert LaPierre; and Paulette McKenzie All refererices in my Will to my children are to these children. Article Two Distribution of My Property Section 2.01 Homestead Property : I devise my homestead property to Janice M. LaPierre.. If Janice M. LaPierre does not survive me, then I devise my homestead property under Section 2.02: Property passing under. this Section will pass subject to liens, taxes, and all other encumbrances on the property. Section 2.02 ‘Pour-Over to My Revocable Living Trust I give all of my probate estate, excluding any property over which I have a power of appointment, after expenses and taxes are paid under this. Will, to the then-acting Trustee of the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust dated Match 3, 2006 as restated on___ Yay /3___, 20 //_ and executed before this. Will, to be-added to the property of thdt trust.. I direct that the Trustee administer the property according to the trust and any amendments made prior to my death, Section 2.03 Alternate Disposition If the trust referred to in Section 2.02 is not in effect at my death, or if for any other reason. the pour over fails, I specifically incorporate by reference all the terms of the trust into this Will. I direct my Personal Representative to then establish a new trust under the provisions of that trust and distribute the remainder of my estate, excluding any property 5 Vy o Pour-Over Will of Paul R. LaPierre . S Page 1 ¢ 2 AS ‘THE DORCEY LAW FirM, PLC, 10181 Six Mile CyPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169over which I have a power of appointment, to that Trustee to administer as provided in the trust. Article Three Designation and Succession of Fiduciaries Section 3.01 Personal Representative Inominate Janice M. LaPierre as my Personal Representative. If Janice M. LaPierre fails or ceases to act as my Personal Representative, I riominate the following as my successor Personal Representatives in the order named: Paulette McKenzie; and then Robert: LaPierre Article Four Powers of Fiduciaries Section 4.01 Grant of Powers My Personal Representative may perform every act reasonably necessary to administer my estate and any trust established under my Will. In addition to this general grant of powers, my Personal Representative is specifically authorized to: hold, retain, invest, reinvest, sell, and manage any real or personal property, including interests in any form of business entity including limited partnerships and limited liability companies, and life, health, and disability insurance policies, without diversification as to kind, amount, or risk of non-productivity and without limitation by statute or rule of law; partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan, and contract; distribute assets of my estate in cash or in kind, or partly in each, at fair market value on the distribution date, without requiring pro raia distribution of specific assets and without requiring pro rata allocation of the tax bases of those assets; hold any interest in nominee form, continue businesses, carry out agreements, and deal with itself, other fiduciaries, and business organizations in which my Personal Representative may have an interest; establish reserves, release powers, and abandon, settle, or contest claims; and employ attorneys, accountants, custodians. for trust assets, and other agents or assistants as my Personal Representative deems advisable to act with or without discretionary powers, and compensate them and pay their expenses from income or principal. Vy Pour-Over Will of Paul R. LaPierre - U iA A Page 2 C 4 i 3S THE DORCEY LAW-FIRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169Section 4.02 Powers Granted by State Law In addition to the above powers, my Personal Representative may, without prior authority from any court, exercise all powers conferred by my Will, by common law, or by the: Florida Fiduciaries’ Powers of Personal Represenitatives under F.S. § 733.608 or other ‘Statute of the State of Florida or any other jurisdiction whose law applies to my Will. My Personal Representative has absolute discretion in exercising these powers. Except -as specifically limited by my Will, these powers extend to all property held by my fiduciaries until the actual distribution of the property. Section 4.03. Distribution Alternatives My Personal ‘Representative may make any payments under my Will: directly ‘to a beneficiary; in any form allowed by applicable state law for gifts or transfers. to minors or persons.under disability; to a béneficiary’s guardian, conservator, or caregiver for the beneficiary’s benefit; or by direct'payment of the beneficiary’s expenses. A receipt by the recipient for any distribution will ‘fully discharge my Personal Representative if the distribution is consistent with the. proper exercise of my Personal Representative’s duties under my Will. Article Five Administrative Provisions Section 5.01 Court Proceedings Any trust established under my Will will be administered in a timely manner; consistent with its terms; free of active judicial intervention; and without order, approval, or other action by any court. Thé trust will be. subject only to the jurisdiction of a court being, invoked by the Trustees or by other interested parties, or as otherwise. required bylaw. Section 5.02 No Bond I direct that no Personal Representative be required to give. any bond in any jurisdiction. But ifa bond is required by law or by court determination, no sureties will be required on the bond. Section 5.03 Compensation and Reimbursement Any fiduciary serving under my Will is entitled to reasonable compensation commensurate with services actually performed. In addition, any fiduciary serving under my Will is entitled to reimbursement for reasonable expenses incurred. Section 5.04 Ancillary Fiduciary If any anéillary administration is required or desired, and my domiciliary Personal Representative ‘is. unable. or unwilling to act.as an Ancillary Fiduciary, my domiciliary Pour-Over Will of Paul R. LaPierre CURL Page 3 C5 YS THE DORCEY Law FiRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169Personal Representative may have power to designate, compensate, direct, and remove an Ancillary Fiduciary. The Ancillary Fiduciary may either be a person or a corporation, My domiciliaty Personal Representative may delegate to the Ancillary Fiduciary any powers granted to my domiciliary Personal Representative as my dothiciliary Personal Representative considers to ‘be proper, including: the right to serve without bond or without surety on bond. The net proceeds of the ancillary estate will be paid over to the domiciliary Personal Representative. Article Six Taxes, Claims, and Expenses Section 6.01 Payment of Death Taxes, Claims, and Expenses The Trustee of the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust is authorized to pay expenses incurred for my funeral and for the disposition of my remains, claims against my estate, and expenses of estate administration. Accordingly, I direct my Personal Representative to consult with the Trustee to determine which expenses and claims should be paid by my Personal Representative from property passing under my Will, and which expenses and claims should be paid by the Trustee from the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust. I direct my Personal Representative to follow any instructions contained in the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust in making any tax elections, including the allocation of my GST Exemption and any elections relative to the Deceased Spousal. Unused Exclusion Amount. My Personal Representative will suffer no liability for making or not making any tax election in good faith to any person, including any person not yet in being, whose interest may have been affected. Any taxes imposed 6n,property passing tmider and outside my Will because of my death will be apportioned and paid under the provisions of the Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust, and I incorporate the. ‘tax apportionment provisions ofthe Paul Richard LaPierre and Janice Marie (Richmond) LaPierre Living Trust as part of my Will. No death taxes may be allocated to or paid from property that is not included in my gross estate for federal estate tax purposes, or that qualifies for the federal estate tax marital or charitable deductions. Section 6.02 Tax and Administrative Elections My Personal Representative may exercise any available elections under any applicable income, inheritance, estate, succession, or gift tax law. This authority inchides the power to select any alternate valuation date for death tax purposes and the power to determine whether to use any estate administration expenses as estate or income tax deductions. No compensating adjustments are required between income and principal as a result of those determinations unless my Personal Representative determines otherwise, or unless tequired by law. OA’ 2 Pour-Over Will of Paul R. LaPierre < GU Page 4 cs BS THE DORCEY LAW FiRM, PLC, 10181 Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239)418-0169My Personal Representative may elect to have. any. part of the property in my estate qualify for the federal estate tax marital deduction as qualified terminable interest property under Internal Revenue Code Section 2056(b)(7) (the OTIP-Eléction). Any: tax paid as a result of the inclusion in my taxable estate of property held in a qualified terminable interest: property’ (QTIP) trust created. for me by my wife will be apportioned to and collected from the qualified terminable interest property (QTIP) as provided in Section 2207A. My Personal Representative is not liable to any bereficiary of my estate for tax consequences that arise as a result of the exercise or nonexercise of any tax elections, or for decisions made concerning the distribution of property in kind in full or partial satisfaction of.any beneficiary’s interest.in my estate. © My Personal Representative. may. make any lawful adjustments to the basis of my assets, including increasing the’ basis of any property in my gross estate, whether or fot passing under my Will, by allocating any amount by which the basis of my assets may be increased. My Personal Representative is not required to allocate the basis increase to assets passing under my Will rather than to other property in my gross estate. My Personal Representative may elect to allocate the basis increase to oné of more assets that my Personal Representative receives or in which my Personal Representative has a personal interest, to the partial or total exclusion of other assets to which this allocation could be made, My Personal Representative may not be held liable to any Person for the exercise. of his or her discretion under this Section. Article Seven General Provisions Section 7.01 Adopted and Afterborn Persons A legally adopted peison in any generation and that person’s descendants, including adopted descendants, have the same rights and will be treated in the same manner under this Will as natural children: of the adopting parent if the person is legally adopted before tuming 18 years old. If an adoption was legal in the jurisdiction it occurred. in at that time, then the adoption is considered legal. A fetus in utero that is later born alive will be considered a person in being during the period of gestation. Section 7.02 Applicable Law The validity and construction of my Will will be determined by the laws of Florida. Section 7.03 No Contract to Make Will Ihave not entered into any contract, actual or implied, to make.a Will. Section 7.04 Contest Provision It is my hope and expectation that there will be no dispute in relation to my estate. Nevertheless, if there is any dispute or controversy among any of the personal Pour-Over Will of Paul R, LaPierre Ne CRE Page 5 C5 BS ‘THe DORCEY Law FIRM, PLC,'10181 Six Mie CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169representative and the beénéficiaries involving arly aspect of my estate or its administration, the parties to the dispute may agreé.on the manner of resolution. If there is no such agreement, the disputing parties shall submit the matter to mediation, and, if unresolyed by mediation, to binding arbitration, If a party to the dispute fails to participate in good faith in the mediation or arbitration, the arbitrator or the court having jurisdiction over my estate is authorized to award costs and attorney’s fées from that party’s beneficial share or from other amounts payable to that, party (including amounts payable to that party as compensation for services as a fiduciary). Section 7.05 Construction Unless the context: requires otherwise, words denoting the singular may denote the plural, and words indicating the plural may denote the singular. As the context requires, words of oné gender may. denote another gender. Section 7.06 Headings. and Titles The headings and paragraph titles are for reference only. Section 7.07 Internal Revenue Code, IRC, or Code References to the Internal Revenue Code, the IRC or thé Code refer to the Internal Revenue Code of the United States. References to specific sections of tlie Code apply to any sections of similar import that replace the specific sections due to changes to the Internal Revenue Code made after the date of my Will. Section 7.08 Shall and May Unless otherwise specifically provided in this document or by the.context in which used, the word shall is used to. impose a duty. or to command, direct, or require, and the word may is used to allow or permit, but not require. In the context of our Trustee or my Personal Representative, the word shall is used to impose a fiduciary duty on our Trustee. or my Personal Representative. When I use the word may; I intend to empower our Trustee or: my Personal Representative to act with sole and absolute discretion unless otherwise stated. in this document: Section 7.09 Other Definitions . Except ds otherwise provided in my Will, terms will. be interpreted as defined in Florida Probate Code as amended after the date of my Will and after my death. Section 7.10 Survivorship For purposes of this Will, if I survive my wife by any petiod of time or if the order of our deaths is unknown, then I. will be considered to have survived my wife. Any other betieficiary will be considered to have predeceased me if the beneficiary dies within 90 days after my death. Section 7.11 Severability If any part of this instrument is determined to be void or invalid, the remaining provisions will continué‘in full force and effect. OY. Le Pour-Over Will of Paul R. LaPierre , AWA Page 6 C4 2 THE DORCEY LAW FIRM, PLC, 10181:Six MILE CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239) 418-0169IN WITNESS WHEREOEF, | have hereunto set my hand and seal to this Pour-Over Will, at Fort Myers, Florida, this £ TAM {3 »20/4. _) af Paul R. LaPierre, Testator The foregoing instrument was subscribed, sealed, published and declared by the abové- named Testator to be thé Pour-Over Will of said Testator in our presence, and we,-at said Testator’s: request, and in said Testator’s presence, and in the presence of each other, have hereunto subscribed our names as witnesses at the place and on the date last above mentioned. Casug SEI RESIDING AT 10181 Six Mile Cypress_Pkwy. Ste. C Caseig. Sfewoirte Fort Myers, Florida 33966 Print Name Hala Sodl RESIDING AT 10181 Six Mile Cypress Pkwy. Ste. C thom Sseris Fort Myers, Florida 33966 Print Name STATE OF FLORIDA ) )ss.t COUNTY OF LEE ) I, PAUL R. LAPIERRE, declare to the officer taking. my acknowledgment, of this iristrument, arid to the subscribing witnesses, that I signed this instrument as my Pour- Over Will. ak Ee. ale Paul R. LaPierre, Testator Pour-Over Will of Paul R. LaPierre ; Z Mf C Page 7 ¢ Ss ik > ‘THE DORCEY LAW FIRM, PLC, 10181 Six MILE CYpRess Pkwy. STE. C, FORT MYERS, FLORIDA 33966: | (239) 418-0169we, 0 CSE Strwonl and Heather Seiekel , have been swom by the officer signing below, and declare to that officer-oni our oaths that the Testator declared the instrument to be the Testator’s Pour-Over Will and ‘signed it in our presence and that we each signed ‘the instrument as a witness in the presence of the Testator and of each other. C, ast p SA WITNESS Hel Syotus WITNESS ‘Acknowledged and subscribed before me by the Testator, PAUL R- LAPIERRE, who is personally known to me or-who has produced — Orivers Licenst as identification, and sworn to and_ subscribed before me by the ‘witnesses, Poona 1 Saxcve.. who is pétsonallyknown to me or who has produced as identification, and QrScy Si¥twea* who is peonalsknown to me who has produced __ ~ as identification, and subscribed by me in the presence of the Testator and the subscribing witnesses, all on this UWA Py 2204. MICHAEL SCOTT rz. MY COMMISSION # EE 206700" EXPIRES: June 10, 2016 Bended Thi Notary Publ rsderwitrs Michael A. Scott v NOTARY PUBLIC, State of Florida My commission expires: 2, 14 Ve Pour-Over wil = Pal R. LaPierre C 6 A THE DORCEY LAW FiRM, PLC, 10181 Six MiLe CYPRESS PKWY. STE. C, FORT MYERS, FLORIDA 33966 | (239)'418-0169°