To save expense and simplify procedure in my estate and trust estate, I direct that no
guardian ad litem or similar proceedings shall be required. Any fiduciary shall be released and
relieved from any further responsibility or liability for its acts occurring during a period for which
it has received the written approval of the adult beneficiaries.
The parent, legal guardian, or conservator of a beneficiary may represent such beneficiary. Any notice to or action by such
parent, legal guardian, or conservator shall be binding on such beneficiary, and have the same
effect as if delivered to or executed by an adult or competent beneficiary.
CONCERNING THE EXECUTORS AND TRUSTEES
I authorize my executor to file joint income or gift tax returns with my spouse and at
their discretion, to pay any part or all of the taxes, interest, or penalties in connection with any
such returns. The decision of my executor in this regard shall be conclusive. When a choice
is available as to whether deductions shall be taken for income or estate tax purposes, the
decision of my executor shall be conclusive. No adjustment of income and principal accounts
need be made.
I authorize my executor and trustee, at their discretion, to take advantage of any
alternate valuation provisions or any deferral provisions under the federal estate tax or state
inheritance and estate taxes or similar succession taxes, including, but not limited, to, Sections
2032, 2032A and 6166 of the Internal Revenue Code and their successor provisions. In
addition, I authorize my executor or trustee, as the case may be, at their discretion, to allocate
any unused portion of my generation-skipping tax exemption under Section 2631 of the
Internal Revenue Code and its successor provisions to any property with respect to which I am
the transferor for generation-skipping tax purposes (irrespective of whether such property
passes under this Will) in such manner as my executor or trustee deems advisable, in each
case without regard to the relative interests of the beneficiaries; however, my executor or
trustee, as the case may be, shall not make adjustments between principal and income, or in
the interests of the beneficiaries, to compensate for the effects of such elections and
allocation. Any decision made by my executor or trustee, as the case may be, with respect to
the exercise of any tax election or the allocation of my generation-skipping tax exemption, shall
be binding and conclusive on all persons.
I hereby authorize my executor or trustee, as the case may be, to make transfers to the
custodian of any beneficiary under the age of twenty-one (21) years for the benefit of said
beneficiary under the State Uniform Transfers to Minors Act , or equivalent legislation in
My executor shall have all other powers granted by me to my trustee in Article XIII and
by the State Probate Code to fiduciaries. In addition, I empower my executor, without order of
court and without notice to anyone, to settle, compromise or pay any claim, including taxes,
asserted in favor of or against my estate; and to permit any of the beneficiaries hereunder to
enjoy the use in kind, during the administration of my estate, of any tangible personal property
without liability on the part of the beneficiary for unintentional,
consumption or loss of the property so used.