In the Matter of the Estate of Allan Brotherson
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Transcript of In the Matter of the Estate of Allan Brotherson
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ESPR015557 BROTHERSON
Binder Information
Created For: Duane Hoffmeyer
Created By: Boettger Stehr, Sandra
Created Date: 11-19-2013
Updated By: Boettger Stehr, Sandra
Updated Date: 11-19-2013
Generated: 11-19-2013
Event Date: 11-19-2013
Expires:
E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY
ESTATE OF ALLAN BROTHERSON Case No. 03241 ESPR015557
Clerk's Certificate of Transcript
I, the undersigned Clerk of District Court or designee, do hereby certify as follows:
Case Security:
The ICIS case level security of this matter is:0All of the case record in this matter is public record
All or part of the case record in this matter is confidential under Iowa law:
Juvenile Record, including children and families in need of assistance, termination of parental rights and certain
confidential delinquency actions
Involuntary Hospitalization of Persons with Mental Illness Record
Involuntary Commitment or Treatment of Chronic Substance Abuse Record
Pending Dissolution of Marriage Record
While this case type is public record, certain documents are confidential or sealed
Other:Document Security:
Within this record, there are specific documents that are of a confidential or sealed nature as reflected by the event ordocument security levels listed on the attached page(s). The event/document security table is shown at the end of this
certificate.
Transmission of Record:
The record is being transmitted to the in the following format(s):
Fully electronic format (attached)
Part electronic/part non-electronic Partially electronic format (attached in binder)
Partially non-electronic. Non-electronic records will be delivered to the Clerk of Supreme Court and will consist of
the following records:
The following non-electronic records or exhibits are of unusual bulk, weight or substance and will be delivered to the
Clerk of Supreme Court only upon specific request:
Other:
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Dated: November 19, 2013 /s/KAREN KAHL
Clerk of Court/Designee
CRAWFORD County
EDMS/ICIS event and document security levels:
0 Public
1 Confidential - accessible by case parties
2 Confidential - accessible by self-represented litigants
3 Confidential - accessible by attorneys on the case
4 Confidential - accessible by county attorney
5 Confidential - accessible by authorized court personnel (paper copy may be publicly available at Clerk of District Court
office)6 (Not designated)
7 (Not designated)
8 Expunged - accessible by judges, magistrates and clerks of court
9 Sealed - accessible by judges and clerks of court
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IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY
IN THE MATTER OF THE ESTATE PROBATE NO. 03241 ESPR015557
OF ORDER APPROVING FINAL
REPORT AND DISCHARGINGALLAN BROTHERSON, DECEASED PERSONAL REPRESENTATIVE
T!" #$%%&' ()#&" )* +)' &$'!* !* !%" '&-$' )'/&' -)* %& F!*$ R&)'% )+ %&
&'")*$ '&'&"&*%$%!& $*/ A!($%!)* +)' D!"($'&, $*/ !% $&$'!* %) %& C)-'% %$%
"$!/ F!*$ R&)'% $*/ A!($%!)* $'& )* +!& %$% +!*$ $(()-*%!* $" &&* #$/&, %$% *)
)&(%!)*" $& &&* +!&/ %$% $ &'")*" !*%&'&"%&/ &'&!* $& &!%&' $!&/ *)%!(& )'
$& &&* !&* *)%!(& !* '!%!* $" &'&%)+)'& '&"('!&/ 6 %& )'/&' )+ %!" C)-'% $*/
%$% '))+ %&'&)+ !" )* +!& &'&!* %$% $ &'")*" !*%&'&"%&/ &'&!* $'& )+ +- &$ $&
$*/ ()#&%&*% $*/ %$% %!" C)-'% $" -'!"/!(%!)* )&' $ %& $'%!&" $*/ )+ %& "-&(%
#$%%&' %$% %& %!#& )+ &$'!* )* "$!/ F!*$ R&)'% $*/ A!($%!)* +)' D!"($'& $"
*) $''!&/ $*/ $""&/.
NOW THEREFORE %!" #$%%&' ')(&&/" %) +!*$ &$'!* $*/ %& C)-'% $!*
&$#!*&/ %& '&()'/" $*/ &!* +-6 $/!"&/ !* %& '!"&", +!*/" %$% %& "%$%&*%",
$&$%!)*", $*/ $(()-*%!* #$/& 6 %& &'")*$ '&'&"&*%$%!& !* %& F!*$ R&)'% +!&/
&'&!* $'& %'-& $*/ ()''&(% %$% %& &'")*$ '&'&"&*%$%!& $" #$/& $ %'-& $*/ ()#&%&
$(()-*%!*, $" ')&'6 $/#!*!"%&'&/ %!" &"%$%& !* $(()'/$*(& !% %& $ $*/ %&
)'/&'" )+ %!" C)-'% %$% %& F!*$ R&)'% )+ %& &'")*$ '&'&"&*%$%!& ")-/ &
$')&/, '$%!+!&/ $*/ ()*+!'#&/ %$% %& &'")*$ '&'&"&*%$%!& ")-/ & /!"($'&/
$*/ %$% %!" &"%$%& ")-/ & /&($'&/ "&%%&/ $*/ ()"&/.
E-FILED 2013 NOV 19 2:05 PM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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THEREFORE, IT IS ORDERED, AD8UDGED $*/ DECREED 6 %& C)-'% %$%
%& F!*$ R&)'% $*/ $(()-*%!* )+ %& &'")*$ '&'&"&*%$%!& & $*/ !% !" &'&6 !* $
'&"&(%" $')&/, '$%!+!&/, $*/ ()*+!'#&/ %$% %& $(%" )+ %& &&(-%)' !* $/#!*!"%&'!*
%!" &"%$%& & $*/ %&6 $'& &'&6 '$%!+!&/ $*/ ()*+!'#&/ %$% %& $/#!*!"%'$%!)* )+ %!"
&"%$%& 6 %& &'")*$ '&'&"&*%$%!& !" &'&6 !* $ '&"&(%" $')&/, '$%!+!&/, $*/
()*+!'#&/ %$% PATRICIA BROTHERSON ")-/ & $*/ "& !" &'&6 /!"($'&/ +')#
+-'%&' /-%!&" $*/ '&")*"!!!%!&" $" &&(-%)' )+ %!" &"%$%& $*/ %$% %!" &"%$%& ")-/ &
$*/ !" &'&6 /&($'&/ "&%%&/ $*/ ()"&/.
E-FILED 2013 NOV 19 2:05 PM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 NOV 18 10:25 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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I NTHE IOWA DISTRICT.COURT; FOR CRAWFORD COUNTY
I NTHE MATTER OF THEESTATEOF
BROTHERSON, ALLAND e c e a s e d .
REPORTOFREFEREE? S^ ( S T W E J ^ ^ ^ N O . 0 3 - 2 4 1 - -ES-PR015557
COMES NOW thed u l y a p p o i n t e d R e f e r e eandr e p o r t sto theC o u r tas f o l l o w s :T h e F i n a l R e p o r thasb e e n f i l e d i nt h i s E s t a t e .TheR e f e r e ehase x a m i n e ds a i d R e p o r tand r e p o r t sto theC o u r tas f o l l o w s : ( A l l q u e s t i o n s m u s tbea n s w e r e d .I f y e s or no i snota p p r o p r i a t e , c h e c k N/A .)
1 . N o t i c e ofA p p o i n t m e n t p u b l i s h e d : Y E S _ X _ NO N/A2. A f f i d a v i t m a i l i n g n o t i c e r e q u i r e dby:
( A ) I o w a C o d e s e c t i o n s 633.23 0and633.304 Y E S _ X _ NO N/A( B ) I o w a C o d e s e c t i o n s 6 3 3 . 2 3 1and633.304 A
( m e d i c a l a s s i s t a n c e c l a i m s ) Y E S _ X _ NO N/A3. F i d u c i a r i e s f e e s o r d e r e d orw a i v e dand
a f f i d a v i t ofc o m p e n s a t i o n f i l e d Y E S _ X _ NO N/A4. A t t o r n e y f e e s o r d e r e d anda f f i d a v i tofc o m p e n s a t i o n f i l e d Y E S _ X _ NO N/A
( A ) I t e m i z a t i o nwas r e q u e s t e d and p r o v i d e d : Y E S NO _ X _ N/A( B ) I fn o t , s t a t e m e n t r e q u i r e dbyI o w a C o d es e c t i o n 6 3 3 . 4 77( 1 1 )was made: Y E S _ X _ NO N/A
5 . I n c o m e t a x a c q u i t t a n c e f i l e d Y E S NO _ X _ N/A6. I n h e r i t a n c e t a x c l e a r a n c e f i l e dor
c e r t i f i c a t i o n r e q u i r e dbyI o w a C o d es e c t i o n 450.58made: Y E S _ X _ NO N/A
7. A l i s t ofd i s t r i b u t e e si ssh o w n : Y E S _ X _ NO N/A8. A d e s c r i p t i o nof r e a l e s t a t e i s sh o wn : Y E S _ X _ NO N/A9. C e r t i f i c a t e sofc h a n g eof t i t l e tor e a l e s t a t e ,
a s r e q u i r e d : Y E S _ X _ NO N/A1 0 . A l l c l a i m s f i l e d h a v e b e e n p a i d , d i s a l l o w e d ,or
r e l e a s e d : Y E S ,-- NO N/A X1 1 . N o t i c e of h e a r i n g on F i n a l R e p o r t w a i v e d : Y E S _ X _ NO N/A1 2 . A c c o u n t i n g i s w a i v e d : Y E S _ X _ NO N/A1 3 . C o u r t c o s t s h a v e b e e n p a i d : Y E S _ X _ NO N/A1 4 . E l e c t i o n f i l e d by or f o r s u r v i v i n g s p o u s eu n d e r s e c t i o n 633. 236: Y E S NO X N/A
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1 5 . R e c e i p t s f o r a l l s p e c i f i c b e q u e s t s : YES _X _ NO N/A1 6 . F e d e r a l e s t a t e t a x c l o s i n g l e t t e r a n d p r o o f o f
p a y m e n t i s o n f i l e ( n o t r e q u i r e d f o r c l o s i n g ) : YES NO N/A1 7 . R e m a r k s :
D a t e d t h i s Z X O d a y o f T ~T \(JLA^- , 20 1 5
R e f e r e e ' i n P r o b a t e
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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E-FILED 2013 MAY 20 11:15 AM CRAWFORD - CLERK OF DISTRICT COURTE-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT
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20I2DECII PH3:iiP ^ K S T R I C T COURTCRAWFORDCOUNTY. I0AVA
IN TH E IOW A DISTRICT C O U R T , IN AN D FO R C R A W F O R D C OUNTYCase No.: 03241 ESPR015557ESTA TE OF A LLA N B R O T H E R S O NDate Party N otified: 12/11/2012
NOTICEREG RDING ELECTRONICFILINGTHIS C A S E HA S B EEN CO N VER TED T O A N EL ECTR O N I C C A S E B Y O R DER O F T H E C O U R T .
A S A P A R T Y IN THIS C A S E , Y O U A R E REQUIRED T O REGISTER F O R EL ECTR O N I C F IL ING.Re gistration is required to use the lowa court system s Electronic Manageme nt S ystem (EDMS). Visitthe lowa Judicial Branch website at https://www.iowacourts.state.ia.us/EFile/ to obtain a login andpassword to participate electronically in this case, including filingand receiving se rvice of docume ntselectronically.Y ou must have a current e -mail account for use withEDMS. After registration, you may use your login(user name) and pass word to access your case online. Your registration is your request for and consentto electronic service of court-generated documents a nd documents other partiesfileelectronically.A fter you have registered , you mus t verifyth tyou are able to a ccess your case on l ine.To enable access to your case, do one ofthefollowing:
lowa A ttorneys ; electronicallyfilean appearance or answer. Self-represented parties; electronicallyfilean appe arance and a nswe r, or if the case doe s notrequire thefilingof an appea rance and a nswer, e lectronically filea N otice of Case Association.For help, se e the efiling training documents athttp://www .iowa courts .gov /O nline Co urtServ ices/EDMS/Onl ine Docu me ntation/index. as p. If your case is confidential, you may needto contact the clerk of court to access your case.For good cause, the court, or clerk if no judge is available , may authorize a filer to submit a documentin paper. Upon showing of exceptional circumstances , the chief judge of the district in which a case ispending maygr ntyou an e xemption from registering and filinge lectronically.Y OU M US T PR OTECT PRIVATE INFO RMATION WH E N USING EDMS.Read Chapter 16 Rules Pertaining to the Use of Electronic Docum ent M anageme nt S ystemavailable on the lowa Judicial Branch website at https://www.iowacourts.state.ia. us/EFile/, beforeregistering for or using EDMS. For court rules on the protection of personal information in court filings ,refer to the lowa Court Rules, Cha pter 16, Division VI.
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You arerequiredtoreviewdocumentsonyourcase forprotected informationYou have ten (10) days to review public documents on your case to redact protected information asdefined in Division VI ofthe Cha pter 16 Rules or as ordered by the court. If you find protected informationin a documentth tyou have filed on your case, it is your res pons ibility to redact the information accordingto these rules . During the ten day review pe riod, you also may move to ha ve additional informationdesignated as protected or to seal a docume nt in order to protect information from becom ing public.Tra ining a nd technical support forEDMS are a vailable at 1-877-369-8324 or support@da tamaxx.com.Copies ofth is notice distributed 12/11/2012 to:JAMES LOH M A N
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INIHEIOWA DISTRICTCOURT FOR THBTHIRDJUDICIALDISTRICT
INRETHECONVERSIONOFFILESTOEJJBCFRONIC DOCUMENTSAdministrativeOlder2010 11
tO JUN 5 p 3 3 g
IowaCtR.16.102aafcoriiw achiefjudgetoorierfeeamvendonofnr r irftt OEStoanelectronfileof anycasenotstEloctxtmicDocanc Managemot (EDMS).hismfeebestinterestof thecourtaiidpartiestopending oonrtmattersto hawiaooessviaBD toaBpepdfagrecorfsftatexistat thetimeacountychirkofficehiiirtdiwiitsEDMS. Accordingly,ITISORDI THAT:
1 Bax OericofCantshalltaloesxwilllikely appear ansfbtaecourtschedulesssoonas tan^^EDMSbeginsintheirrespective county s).2. Priorityforconventionshallbecasesthatwillbeappearingonthecourtschedules.3. Atfeetimeacaseiaconvertedfeeclerk shallnotifytheattorneysandpartiesappearing prose offeeconversionandprovide ixifbrxnsiioiiabouthowaccesstotheelectronicfilemaybeobtjained.4. EachClerkofCourtshall complywife meredactionrequirementsrelatedtoprotectedmfbrnVrtionoutlinedfnIowaCtR.16.602ferough16.607.5. Oncenotified,counselofwenwtnhallfflaMfatm filingsm Hm
rris soORDIDatedthis24 day ofJune,2010
BY THBCOURT:
WtfooraMSffiDMS dm tdtrfbr dak
DUANBR]ThirdJudicialDistrictCourt
i
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IN THEIOWA DISTRICT COURT FOR CRAWFORD COUNTY U
IN THEMATTER OF THE ESTATE PROBATE NO 324^S^RjJl555^ &Ok
S T A T E O F I O W Ass:C R A W F O R D C O U N T Y
The undersigned attorney fo rthe personal representative herein being first dulyswornon oathdeposesandstatesthatit is necessarythatthe ordinaryfees oftheattorneys fo rthe personal representative herein befixedby the Courtin orderthatthecosts ofadministrationherein can be determined.
The undersigned personally knowsthatthestatementsherein made aretrueas heverilybelieves.
W H E R E F O R E the personal representative herein through her attorneys praysthatan order be entered hereinf ixingthe ordinaryfeesand compensation ofthe attorneysfo rthe personal representative in thisestatefo rtheir respective services herein.
PatriciaBrotherson Executor
BarnesD .Lohman Her AttorneySubscribedand sworn to before me byJamesD .Lohmanthis day of
NotaryPublicin andStateofIowa.
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THEIOWASTATEBARASSOCIATIONOfficial Form No.P-220 - JamesD . Lohman FO R TH EL E G A L EFFECT;OFT HE U SE O FTHISF O R M g C O N i jHLT iu,R L AWYE R
/ X \ THE IOWADISTRICT COURT 2012 SEP z> PHCRAWFORD C O U N T f ftAWFo^g|Cr C0Ur
IN T H E M A T T E R O F ' 4
T H E E S T A T EO F P R O B A T E N o. 03241ESPR015557A L L A NB R O T H E R S O N . Deceasedn A F F I D A V IT ( S ) R EC O M P E N S A T I O N
A F F I D A V I T -C O M P E N S A T I O N O F A T T O R N E Y ( S )S T A T E O F IO W A ss:C O U N T Y OFCRAWFORD
The undersigned, an attorney of record for the fiduciary of the above entitled estate, does solemnlyswear(oraffirm) thatthere is no contract, agreement, or arrangement, either oral orwritten,e xpress or implied,contemplating any division of compensation for services rendered in the above entitled proceedings orparticipation of such compensation, directly or indirectly, by any other person(s), firmor corporationwithsuchattorney except (if shown by thes e proce edings and particularly by Des ignation of Attorneys ) other legalcounselin a regular and bona fide law partnershipwithorassociatedwiththe undersigned in the above entitledmatter,orjointlyservingwiththe unde rsigned , as attorney, in relation to this estate.
Jame/D. Lohman, ICIS PIN Number: AT0004705Subscribedan dsworn to oraffirmed beforeme this c^tf*** dav of ^S6p^U >ibeJ^ / 2012-
a ^ ^ T * 1 ^ U V Clerk ofsaidDistrict C ourt(OR)AFFIDAVIT-COMPENSATIONO FFIDUC IARY- INDIVIDU AL
STATEOF , S S 'C O U N T Y OFThe undersigned, a fiduciary of record in the above entitled estate, does solemnly swear (oraffirm),that there is no contract, agreement, or arrangement, either oral or written, express or implied,contemplating any division of compensation for services rendered in the above entitled proceedings, orparticipation therein, directly or indirectly, by any other person, firm, or corporation except with anyregular or bona fide law partner or partners, or (if shown by these proceedings) anotherjointly servingwiththe undersigned in the same capacity in the above cause.*
Subscribed and sworn to (or affirmed) before me this day of; ClerkofsaidDistrict Court(OR)NotaryPublicinand forsaidState
(OVER FORAFFIDAVITFOR CORPORATEFIDUCIARY)C T h e lowa StateBa rAssociation2010 P-220AFFIDAVIT'S)R EC OM PE N SAT IONl O W A D C C S 1 RevisedJuly 2010
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IN THEIOWADISTRICTCOURT FOR CRAWFORD COUNTY wIN THE M ATT ER OF THE ESTATE PROBATE NO.032 1,ESPROf & S f M3. ,
O F ORDER FIXING FEES U C0uHT{jPURrA L L A N BROTH ERSON, DECEASED
Now onthis 2 T' day of S ^ t & r f , 20 2^ ,thismattercomeson forhearing upon theapplicationofthe personalrepresentativeherein,fo ran orderfixingtheordinaryfeesofReimer,Lohman&Reitz,herattorneys,and the courthavingread saidapplication and beingfullyadvisedinthe premises,finds hatthestatementsandallegationsmade inthe applicationofthe personalrepresentativearetrueand correct andthatan order should beenteredas therein prayed for.
N OW THEREFOREitis ORDERED, A DJUDGE DandDECREEDby the courtthatthe ordinaryfees ofReimer,Lohman&Reitz,attorneysforthe personalrepresentative, shouldbe andthey are hereby tentativelyfixedo be thetotalsum of
OOP ; it being hereby furtherORDEREDthatsaidsumsshallbecomefinalforthe ordinaryfees ofsaidattorneys,unlessthereis anamendmentto saidinventory or an Iowa inheritance tax appraisalinthisestate,inwhicheventifthe valuesas shownintheprobateinventoryonpropertyotherthan propertyjointlyheldwiththesurvivingspouse,are changed due to suchamendmentor appraisal, thefeesshallbeincreased by anamountequal to2 of such increase invalueifthechangeresultingfromsuchamendmentor appraisal be an increase invalue and saidfeesshallbedecreasedby 2 ofthedecreaseinvalueifthe resultoftheamendmentor appraisalistodecreasethe valueofthe property as showninthe inventory; itisfurtherORDEREDthatwithrespectto propertyheldjointlywiththesurvivingspouse,thefeesshall be increased
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by 1 oftheincreaseinvalue anddecreasedby 1 ofthedecreaseinvalue due to suchamendmentor appraisal.
IT ISFURT HE R ORDERED, ADJUDGEDandDECREEDthatnomore thanone-half ofthe feesaboveallowed shall actually be paid to theattorneysuntiltheestateisreadyforclosing,unlesstheattorneyfortheestateand the personalrepresentativearebothpreparedto show to thecourtthatany portioninexcessofone-halfofthe fee paidprior to the time theestateisreadyforclosing was paid tosecurean income tax benefitfortheestate,the personalrepresentative,or thedistributees.
JudgeoftheThirdJudicialDistrictofIowa.
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THE IOWA STATE BAR ASSOCIATIONOfficial Form No. P-222 James D. Lohman FO R T H E L E G A L S F n I C T O F T H E U S E O FTHIS F ,QR Mif f iPN U L T YOUR LAWYE R
TH E IOWA DISTRICT C O U R f _ ,CRAWFORD C O U N W ^ O R D C0(f NTY A
IN TH E MATTER OFT H E E S T A T EOF Probate N o.03241ESPR015557A L L A N BRO THERSO N Deceased. AFFIDAVIT O F MA IL ING NOTICE*STATE OF IOWAC O U N T Y O FC R A W F O R D ss.
The unde rsigned,firstbeing duly sworn (or affirmed), states thaton the 18th da y of September2012 ,laefcshe) personally mailed to each of the following named pe rsons a Notice (a true copy ofwhich Notice is attached hereto and made apart hereof),*
by ordinary mail, each such notice, together with other enclosures if so indicated(ordinary - cer t i f ied - reg istered )above, being mailed in a sealed envelope with proper postage thereon, addressed to the said personsrespectively, at their last known Post Office ad dres ses, by depositing the sam e on said date in a U nitedStates P ost Office m ail receptacle in said County,to-witDaniel Brotherson,Trusteeof AllanBrotherson Trust3782IraAvenueOdebolt,LA 51458Christopher Brotherson,Trusteeof AllanBrotherson Trust1210 370thStreetBreda,IA 51466AndreaGansemer,TrusteeofAllanBrotherson Trust10498 100thStreetWallL ake, IA 51455
(ifreturn receipts are required so state and attach).
SelenaTitusc/oLoree Zwemke5267 80thAvenueAlta ,IA 51002The foregoingnamed persons includeal lo fthose persons, except theexecutors), whoseidentitiesare reasonably ascertainableand who fallwithin the followingnamed classes: 1.) Aperson believedto own orpossessa claim which will not or may not bepaidorotherwisesatisfiedduringtheadministrationofthedecedent sestate,2.) Thesurvivingspouseo fthedecedent,3 .) Theheirsofthedecedent, and 4.) Eachdevisee underthe Will ofthedecedent admittedtoprobate, diligent efforthavingbeen madetodeterminethe identitiesofa llo fsaidpersons.
KLynn SlechlSu bscribe d and sworn to (or affirmed) before me this 18th day of eptember
Affiant)2012
If there are other enclos ures,such as Final Report, AnnualReport, etc., so s tate
Probate Co de S ections 38, 40 and 47.
M a r t i n a X Rogersi n a X Not a r y P ub l i c in and f or sa id S t a t eM A R T I N A J . R O G E R SCommissionNumber 16S452MY COMMISSION EXPIRESJUNE 18,2013
O The lowa State Bar Associat ion 2003IOWADOCS* P-222 AFFIDAVIT OF MAILING NOTICERevisedJanuary,1999
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T H E IOWA S T A T E B A R A S S O C IA T IO NOff ic ia l Form No . P-225 mes D .Lohman FOR THE LEGAL EFFECT OF THE USE OFTHIS FORM, CONSULT YOUR LAWYER
THEIOW DISTRICT OURTC R A W F O R D C O U N T Y
IN T H E M A T T E R O F T H E E S T A T E OF
A L L A N B R O T H E R S O N
ProbateNn.03241 ESPR015557NOTICE O F P R O B A T E O F WILL , OFAPPOINTMENT O F E X E C U T O R , A N DNOTICE T O C R E D I T O R S
Deceased.
To A ll Persons Interested in the E state of A L L A N BROTHERSONDeceased, who died on or about May 5th 2011May 2 0 1 l _ _ i t h e last will andou are he reby no tified thaton the 23rd r i a y of.testament of A L L A N BROTHERSON deceased, be aring date of the2nd day of January , 2008 ,*was admitted to probate in the above named court and that Patricia B rothersonwas appointed executor of the estate. Any action to set aside the will must be brought in the district courtof said county within the later to occur of four months from the date of the second publication of thisnotice or one month from the date of mailing of this notice to all heirs of the decedent and devisees underthe will whose identities are reasonably ascertainable, or thereafter be forever barred .Notice is further given that all persons indebted to the estate are requested to make immediate paymentto the undersigned, and creditors having claims against the estate shall file them with the clerk of theabove named district court, as provided by law, duly authenticated, for allowance, and unless so filed bythe later to occur of four months from the second publication of this notice or one month from the date ofmailing of this notice (unles s otherwise allowed or paid) a claim is thereafter foreve r barred.
Dated this 24th day of . May 2011
* D esignate C odicil(s) ifany, withdate(s).
JamesD. Lohman. ICIS PL NN o:AT000470SAttorney for executor
Reimer,Lohman Reitz25 S. M ain St.. P.O. Box 248Denison, IA 51442
Patricia Brotherson Executorofestate1205380thStreetBreda,IA51436
Address
Date of second publication9 th day of . June 2011(Date to be Inserted by publisher)
Probate Code Sect ion 304O The lowa S tate Bar Association 2007IOWADOCS* P-225 NOTICE O F PRO B AT E O F WILL, O F APPOINTMENT O F E X E CU T O R, A N D NOTICE T O CRE D I T O RS- i Revised January.1989
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DPROOF OF PUBLIC TION The OBSERVERWestside,IA51467S T A T E O F IOWACrawfordCounty, ss.
2012SEP18 Pn> 11CLEKrt DISTRICT COURTCRAWFORD COUNTY.IOWA
1-1 JLI JanineL .Kock publisherofT heObserver,aweeklynewspaperpublishedat
Westside,Iowa,beingdulyswomonoathsaythatthenoticehereto attached waspublishedi nsaidnewspaperfor 2 - consecutive week s),the lastpublicationbeing
Subscribedandsworntobeforeme by thesaidJanineL .Kock this 7C ^ J L | 20 1/ . day of
M ycommissionexpires:Publication fees:
_NotaryPublic W J> A L L I S O N A S C H I N G E R* A CommissionNumber 763530* j 3 j L * MyComm issionE xpires/ w t J u n e 1 7 , 2 0 _ i L 5
oticeofProbateo WillAllan Brotherson.T h e l o wa D i s t r i c t Co ur tC r awfo r d^ Co un t y :IN T H E M A T T E RO FT H EE S T A T EO FA L L A N B R O T H E R S O N , D ec ea sed ., P ro ba t e No 0 f t?41f B P B 0 1 6 8 6 7 . - N O T I C E O FP R O B A T EO F W I L L , .O FA P P O I N TM E N TO F E X E C U T O RA N D N O T IC E T O C R E D I T O R STo Al l P erson s In terested In the E sta te o f
A L L A N B R O T H E R S O N , Deceased,who diedon o r abouL May 5th, 2011: ; ' .Y o uare hereby not i f iedthat on the 23rdday o fMay,2011, the La st Wil la n d.Testamentof A L L A N B RO T H E R S O N , deceased, bearingdate o f the 2nd day o f January , 2008, was:admit ted to probate in the above nam ed courtan dthat P atr ic ia Brothers on -was appointed:executor of the estate. Any acton to set asidethe will must be brought in the district court ofsaidcounty within the later tooccurfour m onthsfrom the date of.the secon d publ icat ion of thisnot ice or one month from the date of mai l ingof this not ice to al l heirs of the decedent anddevisees under the wi l l whose ident i t ies arereasonably ascertainable;or thereafter be for
ever barredNot ice , is further-given that a l l personsindebted to the estate are requested to ma ke , .: immediate-paymen t to the undersig ned, and. ^ 3 B d i t p r a J ^ a g ^ a i r o s ^ g a i o s t m e e a t a t f t J i h a i Uf i le themwith the^derk o f thc rabove named~ ' i i f f i < c w i C t e - w ^ & , $ ' - l a w, d u ly a t P 'thent icated, fora l lowance,a n dunless'SO filed; by the later to-occjuriof four months from thesecond publ icat ion of hisj iot ice or one month
from the date of mai l ing of this not ice (unlessotherwise, al lowed or paid) a claim is thereafter -forever barred.Dated this 24' day of May, 2011 . >' Patr ic ia Brotherson, Executor of Estate. .1205 280t h S t ,Breda .IA 51436-James D; :Lohman; ICIS PtN NO. AT00M705;Attorney for executor : -'.\Relmer ,L ohman & Rei tz: 25 S . Main St ., P .O. Box 248 De ms on , IA 51442 V ; -- .Probate C o d eSe c t i on304Pub l i shed in The O bserver fo r the firstt ime, Tnursday, June 2, 2011.
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THE IOWA STATE BAR ASSOCIATIONOfficial Form No.P-706.1 JamesD .Lohman FOR THE LEGAL EFFECT OFTHE llSE'OFTHIS FORM,CONSULT^yOUR LAW>EftTHEIOWADISTRICTCOURT
C R A W F O R D C O U N T YIN TH E M A T TE R O F T H E E S T A T E O F PROBATE NO.03241 ESPR01SSS7 C IT NOA L L A N B R OT H E R S ON R E P O R T AND INVENTORY
4 A
D E C E A S E D Regularestate (Chapter 633)Smal lestate (Cha pter 635)CIT (Chapter 450.22)The undersigned Executor ED ,Administrator D , or other (capacity)
whosenameandpostofficeaddress is: PatriciaBrotherson,1205380thStreet,Breda,IA51436reportsas follows:NameofDecedent Age LastResidence DateofDeath
A L L A N B R O T H E R S O N ,alsoknownas Allan R.Brotherson 70 1205380thStreetBreda,IA 51436 05/05/11
1. Thedesignated attorneyis:JamesD.Lohman forReimer,Lohman&Reitzwhose ad dress and telephone number is:25 S. Main St.,P.O.Box 248,Denison,IA51442 (712)263-4627
2. Am ount of gross estate forFederalE state Tax purposes: $ 4,373,448.46Will a Federal Estate Ta x Return be f iled? Y es , N o H .3. The decedent died testate EI intestate4. If testate, was a child born to or adopted by decedent after execution of the Will? Y es , No Lx). Ifyes,include e ach such child in 6. below:5. Did decedent leave a surviving spouse? Y es Lxl, No D .6. List (a) surviving spo use , if any, (b) beneficiaries under decede nt's will, (c) heirs at law, (d) transferees, and(e) survivingjointtenants.
Name Age PostOfficeAddress RelationshiptoDecedentPatriciaBrotherson,alsoknownasPatricia A.Brotherson L egal 1205380thStreetBreda,IA 51436 SurvivingSpouseAllanBrotherson Trust c/o DanielBrotherson, Christopher BrothersonandAndreaGansemer,Trustees,3782IraAvenue,Odebolt,IA 51458 TrustSelena Titus 16* c/oLoreeZwemke,526780thAvenueAlta,IA 51002 Grandchild
Selena Tituswasborn9/24/1994.
The lowa StateBarAssociation2007IOWADOCS* P-706.1IN VEN T O R Y C O V E R S H E E TRevisedJanuary 2007
IT
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THE IOWA STATE B AR ASSOCIATION T_ _ TA T I. FOR THELEGAL EFFECT O F THE USE OFofficialFormNo.p-706.2 James u . L o n r n a n THIS FORM, CONSULT YOUR LAWYER
gm QUESTIONNAIRE AND RECAPITULATION^ S p * Answeral l questions. Include all items subject to lowa inheritance tax.
ATTACH ONLY SCHEDULES APPLICABLE. IfSchedule is notattached,stateNONE.A. Did the decedent attimeofdeath H. Old the decedentpossessa generalown any real estate not held In Joint power of appointment over anytenancy? , , . , property, or did the decedentexerciseIf ves. completeSchedu le A. $ J D D J V J l . y Z A or release a aanerai newer ofappointmentwithinthree years of v , A V i rB. Diddecedentatumeofdeathown d 9 < r t n ? " " e 8 , C 0 m P ' e ' 9 s c h e d u l e H . $ N Q N E H
any stocks or bonds not held InjointtonarMtf? xt/~>xrrr I- Did the decedent own or have antenancy? . . n $ N O N E B Interestin aiw annuities. suDolemen-Ifyes, complete Schedule B. to orottier Inwmecrrtracto,. . . . . . _ retirementbenefits,or pension funds? . . . , C . Did decedent attimeof death own If ves. comolete Schedule1 S 202 ,655 .661any mortgages, notes orcashnotheid in Joint tenancy? . T s T O N F r . , n n , r ,i r y . ^ , mr i Bh, R Chpd.,ter. $ N V N & C T O T A L (lowagrossestate) $ 4, 20 9, 35 4. 46
D. Is there any Insurance on thelifeofthe decedent? . n nIf ym, mmplnte Schedule D. $ 0.00 DE. Did decedent attimeof death own
any property held in Joint tenancywithspouse? , . , . . . . If yes complete ScheduleE. $ 146.0 09. 09 EE-1. Did decedent at thetimeof deathown any property held In Jointtenancywithothers?if ves. comolete ScheduleE-1. $ N O N E E - 1 INFORMATION RE S P ONS I V E TO S E C T I O N S 633.361.9. .12AN D .13.TH E CODE .F. Did decedent attimeof death ownany other property not shown on any 1. Did the decedent die owning realother schedule?_ L _ Q A n n n a ~ estate located outside the State ofIf ves. complete Schedule F. $ &* , IW}.y i f uy *anot nthn/i npnrhH?If yes, attachScheduleshowingF-1. If intestate or election to take against a^ esf l ' mat ^ u ' e S N O N Ethe Will , did decedent at thetimeof ana esamatea value. * ' . ^death own any property exemptfrom
execution? x r mo n ^ . 2. Is any property required to beIf ves. complete Schedule F-1. S IN UI NCF-1 rapri
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THEIOWASTATEBARASSOCIATIONOfficialFormNo.P-706 ScheduleA JamesD.Lohman FORTHELEGALEFFECTOFTHEUSE OFTHIS FORM,CONSULTYOURLAWYER
EstateOf: AllanBrothersonSCHEDULE A-REAL ESTATE
(Jointlyowned propertymustbedisclosedonSchedule E.)HemNumber Description AlternateValuationDate AlternateValue Valueat DateofDeath
1 Anundividedone-halfinterestinand to:TheSoutheastQuarter ofthe SoutheastQuarter(S E1/4S E1/4) of SectionFifteen(15); and the SouthHalf oftheSouthwest Quarter(S 1/2 SW 1/4) of Section Fourteen (14);and theNorthHalf ofthe Northwest Quarter(N 1/2N W1/4) ofSectionTwenty-three (23);all inTownshipEighty-five(85)North,RangeThirty-seven(37), Westofthe 5thP.M.,CrawfordCounty,Iowa.200acresx 7,960. peracre= 1,592,000.00 1/2 =
796,000.00
2 Anundividedone-halfinterestin and to:The WestHalf ofthe Northeast Quarter(W1/2N E1/4)o fSectionFifteen(15), TownshipEighty-five(85)North,Range Thirty-seven (37), Westofthe 5thP.M.,CrawfordCounty,Iowa.80acresx 7,768.75 peracre= 621,500.00 1/2 =
310,750.00
3 Anundividedone-halfinterestinand to:The Northwest Quarter(N W 1/4)o fSectionFifteen(15),TownshipEighty-five(85)North,RangeThirty-seven(37),Westofthe 5thP.M.,CrawfordCounty,Iowa.160acresx 7,768.75 peracre= 1,243,000.00 1/2 =
621,500.00
4 Anundividedone-halfinterestinand to:TheNortheast Quartero fthe Northeast Quarter(N E1/4N E1/4) of SectionFifteen(15), TownshipEighty-five(85)North,Range Thirty-seven (37), Westofthe 5thP.M.,CrawfordCounty,Iowa.40acresx 7,768.75 peracre= 310,750.00 1/2 =
155,375.00
5 A nundivided one-sixthinterestin and to:The WestHalf ofthe Northwest Quarter(W 1/2N W 1/4)E X C E P TtheNorthwest Quarterofthe Northwest Quartero fthe Northwest Quarter(N W 1/4N W 1/4N W1/4) ofSectionFourteen (14), and theSoutheastQuarter of the Northeast Quarter( SE 1/4N E 1/4)o fSection Fifteen(15),ail inTownshipEighty-five(85)North,RangeThirty-seven(37),Westofthe 5thP.M. ,CrawfordCounty,Iowa.110acresx 7,542.50 = 829,675.00 1/6 =
138,279.17
T O T A L . Enterinthe Recaoitulation 3,655,937.923,655,937.92S C H E D U L EA
h lowaStateBarAssociation 2003IOWADOCS* P-706SCHEDULEA-REALESTATERevisedJanuary, 1999
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SCHEDULEA -REAL ESTATEContinued
Estateof:AllanBrotherson
KernNumber Description AlternateVauationOats AlternateValue VaueatDateofDeath6 SeeExhibit"A"heretoattachedandbythisreferencemadeaparthereof. 320,558.75
7 Anundividedone-halfinterestin andto:TheEastHalfof theNortheastQuarter(E1/2NE1/4) andtheNorthwestQuarterof theNortheastQuarter(NW1/4NE1/4), ail inSectionThirty(30),Township Eighty-six(86)North,RangeThirty-seven(37),Westof the 5thPJM .,SacCounty,Iowa,120acresx 8,173.75 = 980,850.00 1/2=
490,425.00
8 Anundividedone-halfinterestin andto:TheNorthHalfof theNorthwestQuarter(N1/2NW1/4) ofSection Twenty-nine(29),Township Eighty-six(86)North,RangeThirty-seven(37),Westof the 5thP .M .,SacCounty,Iowa.80acresx 7,976.25 = 638,100.00 1/2 =
319,050.00
9 Anundividedone-halfinterestinand to:TheSouthwestQuarter(SW 1/4) ofSectionTwenty(20),Township Eighty-six(86)North,RangeThirty-seven(37),Westof the 5thPJM. ,SacCounty,Iowa,EXCEPTthatportionof theW1/2 SW1/4 ofsaidSection20lyingsouthandwestof thecreektraversingtheSW1/4 ofSection20,consistingof 358acres,moreorless.128acresx 7,875.00= 1,008,000.00 1/2 =
504,000.00
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EXHIBIT"A"REAL ESTATE
ESTATE OF: AllanBrotherson
6. Anundividedone-halfinterest in and to:TheNorthHalfof theSouthwestQuarter(NV2 SW lA) ofSectionNineteen (19),Township Eighty-six(86) North,RangeThirty-seven(37), Westof the5hP .M .,Sac County,Iowa, EXCEPTapartof theNorthwestQuarterof theSouthwestQuarter(NW SW lA) ofSection Nineteen(19), Township86North,Range37West of the 5th P .M ., SacCounty,Iowa, andbeingmorefullydescribedasfollows:Commencingat theSouthwest(SW) cornerof the SW XA ofSection19,T86N,R37W of the 5* P .M ., SacCounty,Iowa,thenceNorth1311.17feet,alongtheWest lineofsaidSW lA, to theSouthwest(SW) corner of the N lA ofsaidSW14,thisbeingthepointofbeginning;thencecontinuingNorth440.62feet,alongtheWest lineofsaidSW 4;thenceNorth89 50' 55"East,382.56 feet;thenceSouth 00 09' 21"East,227.92feet;thenceSouth 89 14' 48"West,31.94 feet;thenceSouth01 44' 30"West,211.89feet, to theSouthline of the N lA ofsaidSW 4;thenceSouth 89 45' 00"West,344.80 feet,alongthe Southline of the NlA ofsaid SW lA, to thepointofbeginning. Theaboveparcelcontains3.70acresand issubjectto alleasementsofrecord.74acresx 8,663.75 = 641,117.50 lA= 320,558.75
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THE IOWA STATE BAR ASSOCIATIONOfficial Form No. P-708 Schedule P JamesD.Lohman FOR THE LEGAL EFFECT OF THE US EOFTHIS FORM.CONSULT YOUR LAWYEREstateof:AllanBrotherson
SCHEDULE D -INSURANCEON THE DECEDENTS LIFEIdentifypolicy orcontract,designated be neficiary,amount,and show value. Alsoidentifyeachitema s towhetherit is includab le or excludab le in the estate subject to lowa inheritance tax.HemNumber Description AlternateValuation Date Alternate V alue Value atDateof Death
1 Farm BureauLife Insurance, Designated Beneficiary -Patricia Brotherson $164,094.00
TOTAL $164,094.00Lessamou nts exclude d for lowa inheritance tax $164,094.00Am ount subject to lowa inheritance tax. Enter on the Re capitulation $0.00S C H E D U L ED
P-706 S C H E D U L E D -I N S U R A N C E O N T H E D E C E D E N T S L IFERevised January, 1999 The lowsState Bar Association2003IOWADOCS*
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T H E IOWA ST AT E B A R ASSOCIATIONOff ic ia l Form N o. P-706 Schedu le E JamesD . Lohman FO R T H E LE G AL E FFE C T OFT HE U S E OFTHIS F O R M .C O N S U L T Y O U R L A W Y E REstate of: Al lan Brotherson
SCHEDULE E -JOINTLY OWNEDPROPERTYWITHSURVIVINGSPOUSE ONLYItemNumber Descr ipt ion
AlternateValuation Date Alternate Value Value at Date of Death
1 Uni ted Bank of Iowa, Odebolt , Iowa, C D .#600076824,due $111,913.373/3/2012,1.6% interest
2 Uni ted Bank of Iowa, Odebolt , Iowa, C D .#6000277024,due 9/12/2011, 1.1%interest $50,079.86
3 United Bank o f Iowa, Odebolt, Iowa, C D . #6000277025,due 6/14/2011, 1.1%interest $20,031.94
4 BankM idwes t, Wa l l Lake ,Iowa, C hecking Account#323179 $38,543.25
5 BankM idwes t, Wa l lL a ke ,Iowa, Ch ecking Account#937363 $60,049.76
6 2004 Bu ick LeSabre $7,200.00
T O T A L o f Schedu le E $292,018.18A M O U N T I N CL U D E D (One -half). En ter on the recapitulat ion $146,009.09S C H E D U L E EOThe lowa State B ar Associat ion 2003IOWAD OCS* P - 7 0 6 S C H E D U L E E J O I N T P R O P E R T YRevisedJanuary, 1999
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SCHEDULE E -JOINTLYOWNEDPROPERTYWITHSURVIVINGSPOUSEONLYContinuedEstateof:AllanBrotherson
ItemNumber Description AlternateValuation Date AlternateValue Valueat Date of D eath7 2002 Pontiac Bonnevi l le $4,200.00
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THE IOWA STATE BAR ASSOCIATIONOfficial Form No.P-706 Sche dule F/F-1 JamesD.Lohman FOR THE LEGAL EFFECT OFTHE USE OFTHIS FORM,CONSULT YOUR LAWYER
Estateof: AllanBrotherson
SCHEDULEF MISCELLANEOUSPROPERTYNOTREPORTABLEUNDER NYOTHERSCHEDULE(Jointownedproperty mustbe disclosedon ScheduleE.)
1. Did the decedent, at the imeof death, own any articles of artistic or collectible value inexcessof $3,000 or anycollections whose artistic or collectible value combined at date of death exceeded $3,000?If "Yes",fulldetails must be submitted on this schedule.2.Has the decedent's estate, spouse,or any otherperson, received (orwillreceive) any bonus or award as a result ofthe decedent's employment or death?If "Yes",fulldetails must be submitted on this schedule.3.Did the decedent attimeof death have, or have accessto, a safe deposit box?
If "Yes",state locations, andifheld injointnames of decedent and another, state name and relationship ofjointdepositor.If any of the contents of the safe deposit box are omtted from the schedules in this return, explainfullywhy omitted.
4.Did the decedent, at the timeof death, own any other miscellaneous property not reportable under any otherschedule?If "Yes",fulldetails must be submitted on this schedule.KernNumber Description
A n undividedone-halfinterest inand tomiscellaneous householdgoods and personal effects
WTPCO- patronagedividends
FarmersCooperativeC o. -deferreddividends
SeeExhibit F hereto attached andbythis referencemade a part hereof.SeeExhibit F hereto attached andbythis referencemade a part hereof.
400 square hay bales@ 4.00
80 large hay bales@ 70.00
AlternateValuation Date
T O T A L . Enter in the Recapitulation
Alternate Value Valueat Date of Death3,000.00
901.33
119.59
12,130.00
61,350.00
1,600.00
5,600.00
84,700.92SCHEDULEF
Thelowa State Bar Association 2003lOWADOCS* P-706 S C H E D U L E F/F-1 M I S C E LLAN E O US PR O PE R TY N OT R E PO R TAB LE / E XE MPT- RevisedJanuary, 1699
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EXHIBIT"F:ESTATE OF:AllanBrotherson
4. Thefollowinglivestock:a. 2heifers@ 1,500.00each= 3,000.00b. 1cow@ 1,000.00= 1,000.00c. 2calves@ 315.00each= 630.00d. 2steers@ 1 200.00each= 2,400.00e. 2steers@ 800.00each= 1,600.00f. 1horse@ 3,500.00= 3,500.005. Thefollowing machineryandequipment:a. Windrower- 6,000.00b. VermeerBaler605J- 4,000.00c. BearcatGrinder- 1 200.00d. ManureSpreader- 3,500.00e. MilkingEquipment (parlor,bulktank,agitatorandHubertboard)- 6,000.00f. International Plow- 1,000.00g. M TAtractor- 4,500.00h. M TAtractor- 6,000.00i. 2Wessendorfloaders@ 1 500.00- 3,000.00j . 1256TractorIHC- 6,000.00k. 3HeiderWagons@ 900.00- 2,700.001. SuperCTractor- 2,500.00m.JDCornHead- 1,500.00n. Uni- 500.00o. PolarisFourWheeler- 3,500.00p. Elevator- 300.00q. 11feedbunks@ 400.00- 4,400.00r. 3hay racks @ 500.00- 1,500.00s. 3hay rings@ 250.00- 750.00t. Generator- 2,000.00u. Lawnmower- 500.00
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T H E IOWA S T A T E B A R ASSOCIATION _ . . n T n h m a n F O R T H E L E G A L E F F E C TO FT H E U S E O FOf f ic ia l Form No. P-706 Sche dule G JH J d l l l C S U . I _ U I U I U H I TH I S F O R M ,C O N S U L T Y O U R L A W Y E R
E s t a t e o f : A l l a n B r o t h e r s o nSCHED ULE G - TRANSFERS DTHIS FORM NOT FOR US E Wl URINGDECEDENT SLIFETH FEDERAL FORM 706.
ItemNumber Descr ipt ion AlternateValuation Date Alternate V alue Valueat Date of Death
1
A . List allgifts made withinthree years of death in excess of thegift tax exclusions allowable under I.R.C. Section 2503(b) and(e). Indicate the name and relationship of the donee, and dategiftswere made.
B. List all transfers In which the decedent retained alifeestate orinterest, or which were to take effect in possession orenjoyment at death. L ist the date of the transfers, thedescription of the property transferred, the consideration, ifany, the value of the property at death, or the alternate valueif elected, and the name and relationship of the transferee.U n i t e d B a n k o f I o w a , O d e b o l t , I o w a , C D . # 6 0 0 0 7 68 2 3 ,due 3 /3 /2012 , 1 .6% in teres t, PO D - Pat r ic ia B ro therson $ 1 2 0 ,0 5 0 .8 7
TOTAL.Enteron the R ecapitulation $ 1 2 0 ,0 5 0 .8 7SCHEDULE H - POWERS OFAPPOINTMENTItemNu mbe r Descr ipt ion AlternateValu ation Date Alternate Valu e Valueat Date of Death
TOTAL.Enteronthe Recapitulation $0.00S C H E D U L E S G & H
OThe lowa Stale B ar Association 2003 P-70 6 S C H E D U L E G /H - T R A N S F E R S D U R I N G D E C E D E N T S L I F EIOWAD OCS* R ev is edJanuary. 1999
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TH E IOWA STATE BAR ASS OCIATION T T-v T t.Official Form No. P-706Schedule J a m e s J J . L O H m a n FOR THE LEGAL EFFECT OFTH E USE OFTHIS FORM,CONSULT YOUR LAWYEREstate of: Allan Brotherson
SCHEDULE -ANNUITIES AND 529 PLANSItem
NumberDescription Alternate
ValuationDateAlternate
ValueValueatDate
of DeathInstructions- Annuities: (1) Describe completely; (2) include if the annuity was derivedfromanemployee's pension orretirementplan; (3) or if an IRA whether it was a traditionalor R oth IRA and (4)include the b ene ficiary's name and relationship to the decede nt.1 Bank M idwest, WallLake,Iowa, IR A#300836,DesignatedBeneficiary -Patricia B rotherson $196,214.27
2 Thrivent Financialfor Lutherans, IR A C ontract #4118135,Designated B eneficiary - Patricia Brotherson $6,441.39
Instructions- Se ct ion 529 P l ans :Q ualified S ection 529 Plansare reportable but are not taxable. Foreachamount listed, provide the plan nam e, date established, named bene ficiary, an d nam edbeneficiary's age at thetimeof decedent's death. List amounts in line 2, "Nontaxable Am ount," below.
T O T A L $202,655.66Nontaxable Amount $0.00T A X A B L EA M O U N T .Subtract line 2fromline 1 $202,655.66EntertheTaxableAmountin theSummaryof GrossEstate,page2,line35. e^ucrM cS C H E D U L E 1OT he lowa StateBar Association 2010 P-7061-ANNUITIESlOWADOCS* . . . . . . RevisedJanuary 2010
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P R O O FO F P U B L I C A T I O N T he O B S E R V E RWestside,I A 51467S T A T E O F I O W ACrawfordCounty, ss.
I JanineL . Kock publisherofT heObserver,aweeklynewspaperpublished atWestside,Iowa,beingdulyswornon oathsaythatthenoticehereto attached waspublishedi nsaidnewspaperfor 2 consecutive week s),the lastpublicationbeing
Subscribedandsworntobeforeme by the saidJanineL .Kock this 1 day of^ O I J H 20 [/ ._NotaryPublic
M ycommissionexpires:Publicationfees:
c;3* v u * . A L U S O N A S C H I N G E R A CommissionNumber 763530* S ^ * My Commission'tuy June17,20_Ag
oticeo Probateo WillAllanBrotherson
o cr-
iC O
n o
T he , l o w a D i s t r i c t C o u r tC r a w f o r d C o u n t yIN T H E M A T T E R O F T H EE S T A T EO FA L L A N B R O TH E R S O N , D e c e a s e d .P r o b a t e N o . 0 32 4 1 E S P R O 15557N O T I C E O FP R O B A T E O F W I L L ,O F A P P O I N T M E N T O F E X E C U T O RA N D N O T I C E T O C R E D I T O R S. To A l l Perso ns Interested in the Es tate of
A L L A N B R O T H E R S O N , Deceased , who diedon or about May.5th, 2011:: Yo uare hereby notif iedthaton the 23rdclay -o f'May,. 2011, the La st Wi l l and Testament 'of :A L L A NB R O T H E R S O N ,deceased,bearingda~tei.of the 2nd day ofJanuary, 2008;-was admitted toprobateinthe above named opurt and thatPa tndaBrotherson was appointed.%xecutor ofttie e s tate. Any act ion to set aside,the will must bebrought in the district court ofsaid county withinthe later to occur four months from the date ofthe secondpub licatjon of this nonce or one mo nth* o m the date of mailing of this notice toallTieirsof the decedent an ddeviseesunder tt iewiltwhoseIdentities are reason ably ascertainable, ortt ie fe-
after be forever barred.Notice is further giventhatal l persons indebted to the estate are requested to ma ke -immediate paymenttotheundersigned,an dcredh:tors having claims against the estate shall f i lethemwith the clerk bf the above named districtcourt, 3s provided by law, duly authenticated,for allowance , and un less so fi led by.the later toOccur of four monthsfrom the second publ ica
tion of this notice orone month from Ihe. date ofmailing of this notice (unless otherwise allowed,ar,paid) a claim is thereafter forever barred: - , r i Dated.this 24 day of May, 2011 - : : :::^Pafnc ia Brotherson, Executor of Estate1205 280th St . ,Breda, IA 51436 .J a m e s D . Lohman, IC IS P INN O . AT0004705 ;At torney for executorRe imer ;Lohraah & R e i tz25 S . Main St . , P .O. Box 248Denison, IA 51442
Probate Co de Sec t ion 304Publ ished in The Ob serve / for the secondt ime, Thursday, June 9, 201 prf
li
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U r - . 7 P>'iL R / i u f /$.>,., ' ^PROBATENO 3241 ESPWl^lfigf CQnRSHOWING OF NONEXISTENCEOF TITLE X IX C L A I M
IN THE IOWA DISTRICT COURT FOR CRA WFORD COUN TYIN T H E M A T T E R O F T H E E S TA T E
OFA L L A N B R O T H E R S O N ,Deceased
Comes now Patricia Brotherson, personalrepresentative in theaboveentitledestate,andstates:
1. SenateFile82of the 76thGeneral Assembly amending Section 633.410 of theCodeofIowa now providesthatthe4 monthlimitationon filing claimsagainstthedecedent'sestatecontained in Section 633.410doesnot bar claimsfordebtscreatedunderIowa Code Section249A.5relating to the recoveryo fmedicalassistance payments,and
2. To showthatno suchclaimexists, shedoesnow herebyfiletheattachedfromtheEstateRecovery Programconfirmingthenonexistenceofsuch aclaim
PatriciaBrotherson, ExecutorEstateo tA i lan Brotherson, Dec
amesD .Lohman, Her AttorneySTATE OF IOWACRA WFORD COUNT Y ss:
Comes nowJamesD.Lohman and beingfirstduly swornonoath,deposesandstatesthathe istheattorneyfor theexecutor above named;thathe hasreadtheaboveand foregoingShowingof NonexistenceofTitleXLX Claim andstates thatthecontentsaretrueand correct' sWeverilybeTifeves.
Subscribed and sworn tobeforeme2011. byJamesD .Lohmanthis2-1/^ dayof A ^ / ^ /
Not
OWA
v
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JamesD LohmanF r o m : E S T A T E S [[email protected]]Sent : Wednesday May 25 2011 2:26 PMT o : [email protected]: Allan Brotherson
The Iowa DepartmentofHuman Services through its Estate Recovery Program has reviewed therecords for
IntheDistrict CourtofIowainandfor Crawford CountyIntheEstateofAllanBrotherson Deceased ProbateNo.03241ESPR015557
and based upon the informationth tyou have providedtoour office we have found the following:
heDepartmenthas noEstateRecoveryclaimRuth S taplinEstate Recovery Program
5/25/2011
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T HE IOWA S TATE B ARASS OCIATIONOfficia l Form No . P-207 JamesD . L o h m a n FORTHE LEGALEFFECTOFTHE USEOFTHIS FORM,CONSULT YOUR LAWYER
MilHAY 3j j fe. T H E IO W A D IS T R I C TC O U R T c U l , , , 3 5$C R A W F O R D C O U N T YIN T H E M A T T E R O F _ tT H E E S T A T E O F ProbateNe, L ^ P ^ O \ S S S 1
ALL AN BROTHERSON ORDER ADMITTINGWILLDeceased. X(XX2EXX3&XX3fiXXT O P R O B A T EAND APPOINTING E X E C U T O R ^
Onthe ^^>1 r^'dayof P l ^ Y X c | j , < ^ ^ , th is matter comes on for hear ing of the proofof the ins tru m en t^ dated the 2nd d ayo f January 2008 ,
filed herein and purporting to be the Last Will and Testament M &X Xft& SB ffi of the abo ve named de cedent,and the evidence b eing se en and heard in the manner provided by law, it is found*
that said instrument^ (was)J$KH3e)executed and witnessed as provided by law; and (is) OQH0the Last W illand Testament
of the above named decedent; that the Executory hereinafter named (is) (JSffi} qualified to act in suchcapacity.IT IS T H E R E F O R E O R D E R E DAN DA D J U D G E Dthatthe above described inst rum en t^ (is) ( jse) admittedto probate as the Last Will and Testament
of sa id de ced ent, an d Patric ia Brotherson ( is)(flfft.)appointed Fver. i itorparthereofJCBKX w i t h o u t b o n d . 35Bf i3BfHJ5MDaaXXXXXi S S H I S X X X X X X X R g H K X X / /T h i s s pa ce is re se rve d to ins ert a find ing of < C ^ * \ C l / ^ d 2 / t ^ L s I ^ R Athe giving of notice where the Clerk of / . .. j =?S 2LCourt has ordered notice, such as ...that H I D A C -due and legal notice of thetimeand p lace of J u 6 6 thearing has been given as heretofore O F SA IDC O U R Tordered. CLERK
Probate C ode S ections 293 and 298-299e The lowa State BarAssociation2003 P-207ORDERADMITTINGWILLTOPROBATEAND APPOINTING EXECUTORIOWADOCS* RevisedJanuary,1999
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C e r t i f i c a t e ofP r o b a t eof W i l l
I NTHE IOWADISTRICTCOURT FOR CRAWFORD COUNTYW 3In the Matter of the C Fn^riCr rr,
ESTATE OF ALLAN BROTHERSON IN PROBATE f*IOWDeceased NO.03241 ESPR015557
I KAREN KAHL C l e r koft he D i s t r i c t C o u r toft h e S t a t eofIowai nandf o r s a i d C o u n t y doh e r e b y c e r t i f y t h a tthe f o r e g o i n gW i l l ofALLANBROTHERSON d e c e a s e d was on the23RD day of MAY , 2011 ,d u l y p r o v e d and a d m i t t e dt o p r o b a t eandr e c o r d i ns a i d D i s t r i c t C o u r t i na c c o r d a n c ew i t hl a w .
I N TESTIMONYWHEREOF, Ihave h e r e u n t o s e tmyhandanda f f i x e d t h es e a lof s a i d C o u r tat myo f f i c e i n DENISON i ns a i d C o u n t y on t h i s23RDday of MAY , A. D. 2011
CLERKDISTRICTCOURT CRAWFORD COUNTY, IOWA
S e c t i o n 633.300. When a w l lhasb e e n a d m i t t e d top r o b a t et h e c l e r k s h a l l havea c e r t i f i c a t eofs u c h f a c t e n d o r s e dt h e r e o n ora n n e x e d t h e r e t o s i g n e dbyt h ec l e r kand a t t e s t e db y t h e s e a loft h ec o u r t ; a nd whenso c e r t i f i e d i t ort h e r e c o r dt h e r e o f ort h et r a n s c r i p tofs u ch r e c o r d p r o p e r l y a u t h e n t i c a t e dmaybe r e a d i ne v i d e n c e i na l l c o u r t s w i t h o u t f u r t h e r p r o o f .
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TH E IOWAS T A T E B A RA SSO C IA T IO NOfficia l Fo rm N o. P-210 James D . Lohman FOR THE LEGALEFFECTOF THEUSEOFTHIS FORM,,CONSULT YOUR LAWYER
c ^ T \ THEIOW DISTRICTCOURTCRAWFORD C O U N T Y ^ 3 PM 3:58V . V ...
IN T H E M A T T E R OF ' R C 0 U N MWTHE ESTATEOF PROBATE N o .f T S P f ^ ^ I S ^ l
rt ^ , COU RT OFFICE R'S OATH (INDIVIDUAL)ALLANBROTHERSON,Deceased ( T A T U T O R Y )
1, the u ndersigne d, d o solemnly swear (or affirm that as a Court Officer and as Fiduciary in the abovematter, will faithfully discharge the duties imposed by law, including theduty to account, to the best of myability.certify under penalties ofperjury and pursuant to the laws of the State of lowathat the preceding istrueand correct.
Dated this dav of / ^ ^ f c ^ L .
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I NTHE IOWADISTRICTCOURT FOR CRAWFORD COUNTY= = = = = = = = = = = = = = = = = = ^ t M ^ 2 ^ a L ^ 5 3 = = = = = = = = = = = = = = = = = = = : = = = = = = = = = = = = = = = = = = = = = = :
CLLKKDISTRICTC0UR1I NTHE MATTER OF WFORDCOUHTY.IOWAESTATEOFALLANBROTHERSON PROBATENO.032 41 ESPR015557
LETTERSOFAPPOINTMENT
KNOWALL MEN BYTHESEPRESENTS:THATPATRICI ABROTHERSON
h a v i n g been d u l y a p p o i n t e d andq u a l i f i e d asEXECUTORo f th e above e n t i t l e d m a t t e r i s v e s t e d w i t h a l l powers a u t h o r i z e dby lawi n t h e p r e m i s e s .
S i g n e d ands e a l e d 05/23/11
CRAWFORD COUNTYCLERKOF COURTC l e r kofD i s t r i c t C o u r tof s a i dCou ntyandS t a t e
D e s i g n e e
CERTIFICATES t a t eofIowa, C r a w f o r d Co unty,ss.
I , t h e u n d e r s i g n e d doh e r e b y c e r t i f y t h a t t h e f o r e g o i n g i sa f u l l t r u eand c o r r e c t copyofL e t t e r s i s s u e d i n the above named m a t t e rast h esamea p p e a rofr e c o r d i nmy o f f i c e ,andt h a t s a i d l e t t e r s r e m a i n i n f u l l f o r c eand e f f e c t ands a i d f i d u c i a r y i e s )has have) no t been d i s c h a r g e don t h i sd a t e .
S i g n e dandS e a l e d t h i s day of 20
CRAWFORD COUNTYCLERKOF COURTC l e r kofD i s t r i c t C o u r tof s a i dCou ntyand S t a t eD e s i g n e e
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T H E IOWA STATE BAR ASSOCIATIONOfficialForm No. P-215 JamesD.Lohman F O R T H EL E G A L E F F E C TO F T H EU S EO FTHIS F O R M ;C O N S U L T Y O U R L A W Y E R
THEIOW DISTRICT C O U R ^ ^ ^ ? p 8C R A W F O R D
IN T H E M A T T E R O FT H E E S T A T E O FA L L A N B R O T H E R S O N .Deceased
IOWAC O U N T YProbate No.
D E S I G N A T IO N O F A T T O R N E Y
The fiduciary ies)toassist intheadministrationofthis matter designate s):NameoftheAttorneyin charge:NameofFirm:
JamesD .LohmanReimer,Lohman Reitz
Post OfficeAddress: 25 S.Main St.. P.O. Box248Denison,IA 51442
Telephone Number:
Dated:
712) 263-4627
/
PatriciaBrotherson SignaureofFiduciary ies)1205 380th StreetBreda,IA 51436
P o s t O f f i c e A d d r e s s
Section 633.82, The CodeD E S I G N A T I O NO FA T T O R N E Y
The lowa State Bar Associat ion 2003I O W A D O C S *
II
P - 21 6 D E S I G N A T I O N OFA T T O R N E YRevisedJanuary, 1999
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THE IOWA STATE BAR ASSOCIATIONOfficial Form No. P-203 JamesD . L o h m a n FO R T H E L E G A L E F F E C T O F T H E U S E OFTHIS F O R M , C O N S U L T Y O U R L A W Y E R
^ g g * TH E IOWA DISTRICT C OU R T 2 0 1 'HAY 23 PM 3=57W C R A W F O R D C O U N T Y r^f^V^,1r ? i S 1 f r -^ /^ .^
^ E E S ^ E T E 0 R F F P r 0 b a t e N o . E S ^ O l S S S Hn T m , D C A X T PETITION F O R P R O B A T E O F WILLA L L A N B R O T H E R S ON o t c a n a d ' AN DAP P O IN T M EN T O F E X E C U T O R
Date of B irth: 11/14/1940 ueceaseaSTATE OF IOWA .C O U N T Y O F CRAWFORD . ss:
The u ndersigned beingfirstduly sworn (or affirmed) states as follows:1 A L L A N B R O T H E R S O N died at SacCitv. Iowann the 5th day nf M av 2011 then dom iciled in and a resident ofCrawford Co unty Iowa and at thetimeof death,
or afterwards, had property in this C ounty subject to administration.2. Said decedent made and executed an instrument des ignated as a Last Will and T estament, datedthe 2nd da yo f January 2008filed he rein, and the unde rsigned petitionsthatthe s ame be admitted to Probate in this Cou rt as providedby law.
3. Th e unders igned surviving spouse and nominated executor pe titions thatPatriciaBrothersona qualified personS6p5IOHIrXfl5iatles whose address(33t (is) Cacs)respe ctively1205 380th Street, Breda,IA 51436be appointed E xe cu tory withoutbond.S tr ike (A) or (B)4. (A ) Sa idnominee(S)-(is) (SffiJ nominated in said Wil l ,to actwithoutbond.
6. The undersigned personally knowsthatthe statements herein mad e are true, a s such petitionerverilybelieves.W H E R E F O R E , the undersigned praysthatthisaffidavitbe treated a s a Petition for P robate of Will andAppointment of Executorywithappropriate orders a ccordingly.certify under penalty ofperjuryand pursuant to the laws of the State of lowathatthe preceding is true
and correct. ( ^ O J ^ J L ^ O J < $ A ^ t d o 0 * * O^ t m i ^ X S t m S j S i S S S S S ^ Pa t r i c i a B ro the r s on P e 6 l i o n e r
f S f f ^ ^ m ^ ^ ^ Y Y A dd re s s 1 205 380 th S t ree tB r e d a , IA 5 1 436Date of Birth : 3/22/1946
Probate Code S ections 290-293inclusive and 12 and 170 (ForeignExecutor, Sections 502 and 503do not us e thisform ^
The lowa S t a te Bar Assoc ia t ion 2003 P- 203 PE T I T I O N F O R P R O B A T E O F W I L L A N D A P P O I N T M E N T O F E X E C U T O R ( S )I O W A D O C S * RevisedJanuary. 1999
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2011HAY 3CastWillandtetamcnr57]URrA L L A NBROTHERSON
n
I,AllanBrotherson, ofCrawfordCounty,Iowa, beingofsoundanddisposingmind,memory, and understanding, realizing thecertaintyofdeathandthe uncertainty ofthetime thereof,doherebymake, publishanddeclarethisto be my LastWillandTestament,herebyrevoking allWillsandCodicils to Willsatanytime heretoforemadeby me.
ARTICLEIIhereby makethefollowingspecificbequests:A . Imayleaveasignedanddatedlistdisposingofcertainitemsoftangiblepersonal property nototherwisespecifically disposedofbythisWill, inwhichwrittenlistIdesignatecertainpersonstoreceivecertainitemsofsuchtangiblepersonal propertylocatedin myhome. IntheeventIleavesuchalist,Ibequeaththeitemsdescribedthereon,respectively,to thepersonorpersonsrespectively designatedthereontoreceivesuchitems.B. If mybelovedwife,Patricia Brotherson,survivesme,Igiveandbequeathto
herabsolutely,all of therest,residueandremainder, nototherwisedisposedof,of my clothing,jewelry, ornamentsandautomobiles, householdfurnitureandfurrrishings,andpersonaleffectsofeverykindandnatureusedby me oraboutmypersonorhomeat metimeofmydeath. If mywife,PatriciaBrotherson,predeceasesme,thisbequestto hershalllapseandthispropertyshallthen becomeapart ofmyresiduaryestatehereinafterbequeathedanddevised.C. Igiveandbequeaththesumof$10,000.00tomygranddaughter,SelenaTitus.
ARTICLEIIIf mybelovedwife,PatriciaBrotherson,survivesme,Inextsetasideabequestin
anamountof:A . $2,000,000.00if Idiein2008;B. $3,500,000.00if I diein2009;
z>C-A L L A N BROTHERSON
ll
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C. IfIdieafter2009,anamountequalto theapplicableexclusionamountfor myestateunderSection2010(c)InternalRevenueCodeor anyotherapplicableInternalRevenueCodesection.
reducedby alladjustedtaxablegiftsmadeby me asthattermisusedin themternalRevenueCode(beingthetotaltaxablegiftswithinthemeaningof IRCSection25 3madeby meafter December31,1976,otherthangiftsthatareincludablein mygrossestateforfederalestatetaxpurposes)andfurtherreducedby thevalueas finallydeterminedforfederalestatetaxpurposesof allpropertyandpropertyinterestincludablein mygrossestateforfederalestatetaxpurposesandpassing,havingpassedordeemedtopassotherthanbythisArticleof myWill,toapersonotherthanmybelovedwife,PatriciaBrotherson,andfurtherreducedbysuch amount,if any, as may benecessarytoreducemytaxableestateforfederalestatetaxpurposesto thelargestamountwhich,aftertakinginto accountthecharitable deduction,theapplicable creditamountforfederalestatetaxpurposes(formerlyreferredto as theunifiedcredit)and anystatedeathtaxcredit(butonlyto theextentconsiderationofsuchstatedeathtaxcreditdoesnotincreaseanyestate,inheritance,orother deathdutypayableto anystate),willnotresultin anyfederalestatetaxbeing imposedon myestate.
Inextdirectthatmyexecutorshallsettle,adjust,and pay allinheritance,andsuccessiontaxesof mysurvivingspouse,taxableorchargeablewithrespectto any andeverysuccession,gift,devise,orbequestto myspouseunderany of theprovisionsofthisWillor in anymannertaxableorchargeableagainstmysurvivingspouseor myestatebyreasonof mydeath(but notincludinganyinheritanceorsuccessiontaxeschargeableto adistributee otherthanmysurvivingspouse), togetherwithanyinterestandpenaltiesthereon,andthatmyexecutoralsopay allestatetaxesand thecostsofadministrationofmyestateasthattermisdefinedby theIowaProbateCode. A ll ofsaidtaxes,interestandpenalties,andcostsofadmiriistration shallbepaidfromthisbequestso setaside,andsubjectthereto,Igivethebalanceofthis bequest:A. To mywife,PatriciaBrotherson,Igivetherents,use,income,possession,andcontrolthereof,for andduringtheremainderof hernaturallife;thatis to sayIgiveheralifeestatetherein,she tokeepthesameingoodrepairandcondition,reasonablewearandtearexcepted,andinsuredfor thereasonable value thereofagainstlossordamagebyfireorother casualty,andIfurtherauthorizeandempowerher tosellanyproperty,realorpersonal,constitutingapartofthis bequest,atanytime,forsuchprice,tosuch persons,anduponsuchterms as shemaydeemappropriate,and toexecuteanddeliversuch writtencontracts,deeds,billsofsale,andother written instrumentsas may benecessaryandappropriatetoeffectuatesaidsaleorsales,allwithout
ALLANBROTHERSON
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3
priornoticeto orapprovalof anyCourtorperson. In theeventofsuchasaleorsalessheshallfirstpay all of theexpensesofsaidsalefromthesaleproceeds, afterwhichall of theremainingproceedsfromsaidsaleorsalesshallbereinvestedby her as she maydeemappropriate,she toretainalifeestatethereinandsaidreinvestmentofproceedsshallbe insuchformas toclearlyshowthatherinterestthereinisthatof alifetenant,andsubject theretoB. IgivetheremainderinterestinsaidassetstoDanielBrotherson,Christopher BrothersonandAndreaGansemer,intrust,asTrusteesofthe ALLANBROTHERSONTRUSTwhichisherebyestablished.
Insatisfyingthisbequest,Idirectthatmyexecutordistributeinsatisfactionthereof,propertyorpropertyinterestsconstitatingapartof myestateasfollows:a. FIRST,anypropertyorpropertyinterestswhichifdistributedto myspousewouldnotqualifyfor themaritaldeductionforfederalestatetaxpurposes,andb. NEXT,realproperty includedin myestate(otherthanthatwhichisincludedinsubparagrapha.above)sufficienttofundthebalanceofthisbequestin itsentirety,butonlyto theextentthatthepropertyandpropertyinterestsreferredto insubparagrapha.immediatelyprecedingthissubparagraphareirisufficienttofullyfundthis bequest,andc. LASTLY,personalproperty includedin myestate(otherthan whichisincludedinsubparagrapha.above)sufficienttofundthebalanceofthisbequestin itsentirety,butonlyto theextentthatthepropertyandpropertyinterestsreferredto insubparagraphsa. and b.nextprecedingthissubparagraphareinsufficienttofullyfundthis bequest.Allassetsdistributedinsatisfactionofthisbequestshallbevaluedfordistributionpurposesattheirvaluesasfinallydeterrninedincomputingmygrossestateforfederal
estatetaxpurposes,provided,however, thatin thetierofpropertyandpropertyinterestsdescribedinsubparagrapha.aboveanddistributedinsatisfactionofthis bequest,allpropertyandpropertyinterestsdistributedinsatisfactionofthisbequestshallhaveanaggregatevalueon thedateordatesofdistributionfairlyrepresentativeof the netappreciationordepreciationfromtheestatetaxvalueto thedateofdistributionvalueofallpropertyandpropertyinterestsavailablefordistributionwithin saidtier(subparagrapha.); andfurther,in thetierofrealproperty referredto insubparagraphb.above,allrealpropertydistributedinsatisfactionofthisbequestshallhaveanaggregatevalueon thedateordatesofdistributionfairlyrepresentativeof the netappreciationordepreciationfrom theestatetaxvalueto thedateofdistributionvalueof allrealpropertyavailablefor
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distributionwithin saidtier(subparagraphb.); andfurther,in thetierofpersonalpropertyreferredto insubparagraphc.above,allpersonalpropertydistributedinsatisfactionofthisbequestshallhaveanaggregatevalueon thedateordatesofdistributionfairlyrepresentativeof the netappreciationordepreciationfromtheestatetaxvalueto thedateofdistributionvalueof allpersonalpropertyavailablefordistributionwithin saidtier(subparagraphc).
ExceptatprovidedinArticleIIabove,myexecutorshallpay alldebtsandchargesin myestateout of thebalanceof myestateremainingaftercompliancewiththeforegoing provisionsofthisWill, andonlythe netremainingafterthepaymentofsaiddebtsandchargesshallbegovernedby thefollowingprovisionsof myLastWill andTestament,allprovided,however, thatintheeventthebalanceof myestateisinsufficientto paysuchdebtsandcharges, thenthebequestmadeinArticleIIaboveshallbereducedto theextentofsuch deficiency.
Subjectto theforegoing,all of theresidueof mypropertyandestate,whetherthesameberealorpersonal,andincludinganyinsurancepayableto myestateand anyotherpropertyoverwhichIhavepowerofdisposition,noteffectivelydisposedof bypreviousprovisionsofthisWill,whichforconveniencemay becalledmyresiduaryestate,Igive,devise,andbequeathto mybelovedwife,PatriciaBrotherson,absolutelyandforever,ifshesurvivesme. IherebyspecificallydirectthatIintendtoobtainfor thebenefitof myestatetheadvantagesof themaritaldeductionprovidedforintheInternalRevenueCodewithrespectto thedeviseandbequestmadeto myspouseinthisArticleofthisWill,exceptto theextentthatshemightdisclaimthesameoranypartthereofas ishereinaftercontemplated.Accordingly,IdirectthattheprovisionsofthisArticleand anyotherprovisionsofthisWillshallbeconstruedandinterpreted,and ifnecessary,modifiedandlimitedso as topermitthedeviseandbequestmadeinthisArticletoqualifyforsaidmaritaldeduction.
Withrespectto thebequestsanddevisesmadeto mybelovedwife,PatriciaBrotherson,inthisArticleof myLastWillandTestament,Idirectthatintheeventmybelovedwife,PatriciaBrotherson,disclaimsthesame,or anypartthereof,thatall of thepropertydisclaimedbyPatriciaBrotherson shallbeaddedto andbecomeapartof anddistributedby myexecutoras anadditionto thebequestinArticleIThereof.
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Ifmybelovedwife,PatriciaBrotherson,doesnotsurviveme,Igiveandbequeaththe sum of$5,000.00toPeaceLutheranChurchlocatedinWallLake,Iowa.
Ifmybelovedwife,PatriciaBrotherson,doesnotsurviveme,Igive,bequeath,anddevisethebalanceofmyassetsincludedinsaidresiduetoDanielBrotherson,Christopher BrothersonandAndreaGansemer,intrust,asTrusteeof theALLANBROTHERSON TRUSTwhichishereinestablished.
Mytrusteesshallmanage,administer,holdanddistributetheprincipalandincomeof theALLANBROTHERSONTRUST asfollows:1 Alltrustproperty shallbeheldfor thebenefitof thefollowing:DanielBrotherson, Christopher Brotherson,AndreaGansemer,SenaBrotherson,SierraBrotherson,ShianneBrotherson,SavannahBrotherson,TyBrotherson,CauyBrotherson, Hope Brotherson,GrantGansemerandJaciGansemer,andanygrandchildrenbornto oradoptedbyachildofmine afterthedateofthisWill.Mytrusteesshallpaypartor allof theincomeofthistrustasfollows:
a. One-halfthereofequallyto mychildren,Daniel Brotherson,ChristopherBrothersonandAndreaGansemer,orthesurvivor(s)ofthem;b. One-halfthereofequallyto mygrandchildren,SenaBrotherson,SierraBrotherson,ShianneBrotherson,SavannahBrotherson,TyBrotherson,CauyBrotherson, Hope Brotherson,GrantGansemerandJaciGansemer,and to anygrandchildrenbornto oradoptedbyachild ofmineafterthedateofthisWill,orthesurvivor(s)ofthem.Iintentionallyexcludemygranddaughter,SelenaTitus,fromthisbequest.
2. Allprincipaland anyincomeremaininginthistrustshallbedistributedto mygrandchildren,SenaBrotherson,SierraBrotherson,ShianneBrotherson,SavannahBrotherson,TyBrotherson,CauyBrotherson, Hope Brotherson,GrantGansemerandJaciGansemer,and toanygrandchildrenbornto oradoptedbyachild ofmine afterthedateofthisWill, atthetimeof thedeathof thelastofmychildrento die,shareandsharealike,but perstirpesandnotpercapita,andthistrustshallthereupon terminate.Iintentionallyexcludemygranddaughter,SelenaTitus,fromthisbequest.
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3. Notwithstandinganytrustprovisioncreatedunderthiswillinfavorof mychildrenorgrandchildren,the ALLANBROTHERSONTRUSTshallin alleventsterminatenotlaterthan21yearsafterthedeathof thesurvivorof mychildren livingatthedateof mydeath.4. Nointerestin the ALLANBROTHERSONTRUSTshallbetransferable,assignable,orbecome subjectto anyencumbranceby anybeneficiary,norshallsuchinterestbesubjectto theclaimsof anycreditorsof anybeneficiary,priorto theactualdistributionby thetrusteeto thebeneficiary.5. Exceptas set out inparagraph8herein,mytrusteesshallhavefullpowerandauthorityto do any act orthingreasonablynecessaryoradvisablefor theproperadministrationanddistributionof theALLANBROTHERSONTRUSTcreatedbythiswill,mcludingallpowersprovidedexpresslyfortrusteesby theIowaProbateCode,and mytrusteesshallhavethedutiesandresponsibilitiesprovidedfortrusteesby theIowaProbateCode.6. Iherebydirectthatnobond shallberequiredofDanielBrotherson,ChristopherBrothersonandAndreaGansemerinconnectionwiththeirservicesastrusteesof the ALLANBROTHERSONTRUST.7. In theeventDaniel Brotherson, Christopher Brotherson,orAndreaGansemerareunable,declineorceasetoserveastrusteeof the ALLANBROTHERSONTRUSTthenIdirectthattheother(s)mayserveasco-trusteesorsoletrustee,as thecasemaybe,alsowithout postingbond.8. Iherebydirectthatmytrusteesshallnothavethepowertosellany of thereal
estateownedby thetrustduringthetermofsaidtrustnorshalltheyhavethepowertomortgagesaidrealestateunlesstheproceedsfromanyloanssecuredbysaidmortgageshallbeusedinconnectionwithafarmingoperationconductedby the ALLANBROTHERSON TRUSTonsaidrealestate.
Igivemyexecutorthepowertoborrowmoneyonbehalfof myestateand togivesecuritythereforincludingfinancingstatements,securityagreements,realestatemortgages,andother security instrumentsas may benecessaryorappropriate,allwithoutnecessityof anyappraisal,OrderofCourt,ornoticeto anyCourtorperson.
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ARTICLEVIIIIgivemyexecutorthepowertosellandconvertinto moneyall or anypartof myproperty,realorpersonal,onsuchtermsandconditionsas myexecutormaydeemadvisable, withoutthenecessityof anyappraisal,OrderofCourt,ornoticeto anyCourtorperson.
ARTICLELXWherethereis nosufficientevidence thatmywife,PatriciaBrotherson,and Ihavediedotherwisethansimultaneously, thenIdirectthatsheshallbedeemedtohavepredeceasedme.
ARTICLEXAnydirectioncontainedinthisWillto paytaxes, debtsandcharges,inheritancetaxes,orfederalestatetaxesshallnot beconstruedasawaiverof therightof myestateunderSection 2207Aof theInternalRevenueCodeor anysimilarsectionoramendmentorreplacement thereofor anysimilarsectionof theCodeofIowa,torecoverfromanyperson receivinganyqualifyingterminableinterestproperty includedin mygrossestateforfederalestatetaxpurposesorIowainheritancetaxpurposes,anamountequalto the
excessof thefederalestatetaxpaidby myestateoverthefederalestatetaxthatwouldhave beenpayableif thevalueofsuchpropertyhad notbeenincludedin mygrossestateand anamountof anyIowadeathtax to theextenttheamountthereofis inexcessof thetotalIowadeathtaxthatwouldhave beenpayableif thevalueofsuchqualifyingterminableinterestpropertyhad notbeenincludedin myestatefor anyIowadeathtaxpurposes.
ARTICLEXIIhereby nominateandappointmywife,PatriciaBrotherson,asexecutorofthisWilltoservewithoutbond. In theeventthatmywife,PatriciaBrotherson,isunable,declines,orceasestoserveassuchexecutor,Iherebyappointmychildren,DanielBrotherson, ChristopherBrothersonandAndreaGansemertoserveasexecutorswithoutpostingbond. If any one ormoreofsaidnamedexecutorsisunable,declines,orceasestoserveas anexecutor hereof,thenthe one oronesremainingwho arewillingandabletoservemayserveas anexecutor,alsowithoutbond.
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If mywife,PatriciaBrotherson,doesnotsurviveme,Idirectthatmy son,DanielBrotherson,my son,Christopher Brotherson,and mydaughter,AndreaGansemer,shalleachpay to myestatethe sum of$200,000.00.Eachof mysaidchildrenshallpaysaidsumsfromtheirshareof thecashrentreceivedfrommyestateand theestateof mywife,PatriciaBrotherson,untilsaid$200,000.00ispaidinfull.Nointerestshallbechargedmychildrenwithrespecttosaid$200,000.00solongastheyare not indefaultwithrespectto thesame.INWITNESSWHEREOF,Ihavehereuntosubscribedmynamethisday of CJO LM^AJSJ /XA , 20 0 , in thepresenceof thepersonswhomIhaverequestedtobecome attestingwitnessesheretoatDenison,Iowa.
ALLAN BROTHERSONTheforegoinginstrument,consistingwiththispageofeight(8)typewrittenpages,was subscribed, published,anddeclaredbyAllanBrotherson,thetestatorabovenamed,as and for hisLastWillandTestament,in ourpresenceandinthepresenceofeachof us,and we, at thesametime,at hisrequestandinhispresenceand in thepresenceofeachother, hereuntosubscribedournamesasattestingwitnessesthis J3Jf day of
J W U ^ U J Z J ^ , 20 Q .
1 ADDRESSADDRESS O
AFFIDAVITSTATEOFIOWA ss:CRAWFORD COUNTY
We, theundersignedand MztK-HA^L CT.whosenamesaresignedtothe attachedorforegoinginstrument,beingfirstdulysworn,declareto theundersigned authoritythatsaid instrumentis thetestator'sWillandthatthetestatorwillinglysignedandexecutedsuchinstrument,orexpresslydirectedanothertosignthesamein thepresenceof thewitnesses,as afreeandvoluntaryact for thepurposesthereinexpressed; thatsaidwitnesses,andeachofthem,declareto the
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undersignedauthoritythatsuchWill wasexecutedandacknowledgedby thetestatorasthetestator'sWill intheirpresenceandthat they,in thetestator'spresence,at thetestator'srequest,and in thepresenceofeach other,didsubscribetheirnames theretoasattestingwitnesseson thedateof thedateofsuchWill; andthatthetestator,at thetimeoftheexecutionofsuchinstrument,was offullage and ofsoundmindandthatthewitnessesweresixteenyearsof age orolderandotherwise competentto bewitnesses.
TESTATOR
Subscribed, sworn, and acknowledged before mebyAllan Brotherson, thetestator; and subscribed and sworn before meby YS ^\yvr\