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i <br /> -5- <br /> being of sound mind and disposing memory, do hereby make, publish <br /> and declare this to be a Codicil to my last will and testament c3ated <br /> Hpril 12, 1952, in words as follcws : <br /> I. <br /> I:iy executrix, or her successors in trust� shall assign, convey <br /> and distribute to my wife, Imogene �;ichelson, in satisfaction of the <br /> one-half (;2) share of my estate given her in fee sir.ple absolute, as <br /> provided in Paragraph IV ef my Vdill, such assets, as will have an <br /> aggregate fair market value fairly representative of her pr�porticn- <br /> ate share of the appreciation or depreciatien in the value te the <br /> ddte, cr dates, of distribution of all property then available for <br /> distribution. :�ny property included in my estate at the time cf �ny <br /> death and assigned or canveyed in kind tc satisfy said bequest sna�i <br /> be valued for that purpcse at �he value thereof as finally determined <br /> fcr Federal estate tax purposes, and any other property so assianed <br /> and conveyed, (being property acquired with estate assets during ad- <br /> ministration of the estate) , shall be valued for that purpose at its <br /> cost. No asset or proceeds of any asset shall be included in this <br /> bequest as to which a marital deduction is not allawable iz incl�;�ed. <br /> Said bequest shal? abate �:o the extent that it cannot be satisfied <br /> in the nanner hereinabcve provided. <br /> IT. <br /> I direct and provide that any pravisions cf my said �vill and the <br /> Codicil thereto dated February 11, 1959, which might be construed to <br /> be in conflict with the above prcvisions cf this i�odicil are hereby <br /> revoked or modified to the extent necessary to qualify far the ;;arital <br /> Deduction in the computation of Federal estate tax� the said one-half <br /> (%2) int�rest in my estate which is devised and bequeathed tacmy wife in <br /> �ee sir,:ple absolute. <br /> III. <br /> I reaffirm, r�make and republish all cther previsicns of my last <br /> =rvill and testament clated .�pril 12, 1952, and the Codicil thereto dated <br /> �e�ruary 11, 1459, not revoked cr modified by the provisicns cf this <br />{ Codicil. <br /> �rYITNcSS my signature to this �odicil to my last will and testa- <br /> ment this 22 day of April, 1964. <br /> James A, ;Aichelscn <br /> Testator <br /> On this 22nd day af April, 1�64, James A. �:iichelson, decl�red <br /> ta us, the vndersigned, that the foregoing was a Codicil tc his last <br /> will and testament of April 12, 1952, and he requested us to act as <br /> witness�s to the same and to his signature thereon. He thereupon <br /> signed sa�.d Cadicil in our pr�sence, we being present at the same <br /> tim�. �+nd we now, at his request, in his presence, and in the pre- <br /> s�nce of each ather da h�reunto subscribe our names a5 witnesses, <br /> and we �nd each of us declare that we believe this t estator to be <br /> of saund mind and memory and to be acting under no coercion nor <br /> undue influenc�. <br /> Vera t�i, tNigstone <br /> � Hrthur C. P4ayer" <br /> and thereto attached is th� following certificate: <br /> "CERTIFIC�TE GF FR�&�TE CF WILL <br /> STf�TE GF R1EE3RIS,SI�.A �s� <br /> H�LI. COUNTY <br /> �lt a Ses�ion of the �ounty Court held f.n the County Court Raom <br /> in Grand I�land, in ��►id County, on the 14th day of October, 19b4. <br /> Pr�sent Charle� Bossert, Caunty Judge <br /> , <br /> !,�� <br />