I hereby make, publish and declare this to be my Last Will and Testament by failing to exercise the prudence, diligence, and foresight required to prepare a Will of my own choice.

ARTICLE I
Disposition of Estate

1. If my spouse and one or more children survive me, then I give my spouse $30,000 plus one-half of all property which I own in my sole name at my death, and I give my children the remaining one-half of my estate, regardless of their age or ability to manage money or property.

2. If my spouse survives me and we have no surviving children, but either of my parents survive me, then I give my spouse $30,000 plus one-half of all my estate, with the remaining one-half to go to my surviving parents or parents.

3. If my spouse predeceases me, I give all of my estate in equal shares to my children who survive me. If any of my children predeceases me, I give the share that any deceased child would have received at my death to his or her surviving children.

4. If I have no spouse, children or children of children (grandchildren) who survive me, then my entire estate shall go to my parents, if they survive me, and if they do not survive me, to my brothers and sisters who survive me in equal shares, with the share of any brother or sister who predeceases me to go to his or her surviving children.

5. If I have no spouse, children, grandchildren, parents, brothers, sisters or nieces or nephews who survive me, but if I have grandparents, children of grandparents (aunts or uncles) who survive me, or their children (first cousins) who survive me, then my estate shall be divided among them by the right of representation through their parents within each class of consanguinity, calculating each class of consanguinity in its order of proximity to me.

6. If all of my surviving relatives are in the same degree of consanguinity (for
example, all first cousins or all grandchildren) they shall take in equal shares regardless of their right of representation through their parents.

7. If my only surviving relatives are second cousins or first cousins once removed, or of a more remote degree of consanguinity, they shall not receive any part of my estate, which shall pass instead to the Commonwealth of Pennsylvania.

ARTICLE II
Responsibilities For Surviving Children and Their Property Rights

1. Should my spouse predecease me, or die in a common accident with me, or die after I die but while any of our children are minors, I do not exercise my right to name a guardian of the person of my minor children. Instead, I request that my relatives and friends get together and select a guardian for the person of my minor children. In the event they fail to agree, then I direct the Orphans' Court to select a suitable guardian of the person of my minor children.

2. Since I cannot name my spouse as the sole Guardian of the property of our minor children, I direct the Orphans' Court of Erie County to choose a Co-Guardian for their property. The Court may, but is not obligated to, name my spouse as one of the Co-Guardians for their property.

3. I direct my spouse to provide the Orphans' Court a Performance Bond for twice the estimated amount of the personal property in my estate to guarantee that he/she will exercise proper judgment in the handling, investing and spending of the money I leave to my minor children. I don't care that this Performance Bond will cost $500 to $1,000 per year until my youngest child reaches age 18.

4. I decline to place any of my estate in trust for my minor children until they finish college or other higher education. Instead, I give each of them full right to withdraw and spend their share of my estate as they please, as soon as they reach the legal age of 18.

5. When my children reach the legal age of 18 they shall have the right to demand and receive a complete accounting from the Co-Guardians of their property regarding all financial actions taken with their property received from my estate during their minority.

ARTICLE III
Rights of My Spouse and His/Her Second Spouse to Deal
With His/Her Inheritance From Me As He/She Pleases

1. Should my spouse re-marry, his/her second spouse shall be entitled to his/her marital share (one-third) of my spouse's estate upon his/her death, including that part inherited from me, without any obligation to pass such portion to my children.

2. Should my children need any part of the share of my estate that passes to my spouse, neither my surviving spouse nor his/her second spouse shall be required to spend any part of the share of my estate that passes to my spouse at my death for the benefit of my surviving children.

ARTICLE IV
Rejection of Possible Tax Savings

1. I hereby reject the legitimate avenues available to reduce or eliminate inheritance taxes payable by my estate upon my death.

2. In particular, I prefer that my children receive one-half of my estate upon which Pennsylvania inheritance taxes of 4.5% (and Federal taxes of 50% on amounts over $1,000,000) will be owing, rather than to pay all of it to my spouse, who is exempt from Pennsylvania inheritance and Federal Estate taxes.

3. Furthermore, I do not want any portion of my estate to go to any charities, which are also exempt from tax.

ARTICLE V
Request Orphans' Court to Appoint
Administrator of Estate In Lieu of Executor

1. Rather than appoint my spouse or a relative whom I trust to act as Executor of my Estate to serve without Bond, I will leave it to the Orphans' Court to select a suitable responsible person from among my relatives to perform those functions. I do not mind that my Estate will incur legal expenses to petition and arrange for the hearing by the Orphans' Court to find and select a suitable person to administer my Estate.

2. I understand that my failure to specify in my Will that my Executor may serve without a bond will mean that the person whom the Orphans' Court appoints to serve as Administrator of my Estate will be required to post a Performance Bond for twice the estimated value of the personal property in my Estate, at an additional cost of $500 to $1,000 per year to be paid from my Estate until it is closed.

WITNESS my lack of prudence, foresight and diligence.

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NO SIGNATURE REQUIRED

(No Effort Expended)
(No Legal Advice Requested)
(No Legal Fee Charged)