West Virginia Bill of Sale Form

LAST WILL AND TESTAMENT

OF

I, , an adult resident citizen of , County, West Virginia, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me.

ITEM I.

My wife's name is , and she is sometimes referred to herein as "my Spouse". I have children now living and they are: . They are herein referred to individually as "my Child" and collectively as "my Children."

ITEM II.

I appoint my Spouse as Executrix of my Estate under this Will. I direct my Executrix to pay all of my just debts and obligations which may be probated, registered and allowed against my estate as soon as may be conveniently done. For convenience, the Executrix shall be referred to herein as "Executor."

ITEM III.

I hereby direct my Executor to pay all "death taxes" out of the property devised and bequeathed to THE FAMILY TRUST established under the provisions of Item IX of this Will, to the extent the assets of said trust are sufficient to pay the death taxes.

ITEM IV.

I devise and bequeath to my Spouse, if she survives me, any interest I may own in our residence which is occupied by us as a family home, subject to any indebtedness that may be against our home at my death. If my Spouse shall not survive me, I devise and bequeath my interest in our home to THE FAMILY TRUST created by the provisions of Item IX of this Will.

ITEM V.

I give and bequeath to my Spouse, if she survives me, my automobiles, clothing, books, jewelry, sport equipment and other personal effects owned by me at the time of my death.

ITEM VI.

I give and bequeath all my household furniture, furnishings, ornamental decorations, silverware, china, pictures, linen, glassware and the like located in my home to my Spouse.

ITEM VII.

A. In the event I am survived by my Spouse, after the payment of any debts, obligations and expenses of my estate, I devise and bequeath to , as Trustee of THE FAMILY TRUST, provided for in Item IX of this Will.

ITEM VIII.

A. I give, devise and bequeath to my Spouse, if she survives me, all the rest and residue of my estate.

B. If my Spouse shall not survive me, then I devise and bequeath the residue of my estate to THE FAMILY TRUST created by the provisions of Item IX of this Will.

ITEM IX.

The assets conveyed to THE FAMILY TRUST hereof shall be held by , as Trustee, under the terms hereafter set forth, for the benefit of my Spouse and my Children.

ITEM X.

Any beneficiary shall have the right to disclaim all or any part of his or her interest in any property which I have devised or bequeathed to him or her under this Will, whether outright or in trust, provided he or she shall do so within the time period required.

ITEM XI.

A. Unless otherwise provided herein, the terms "trust" and "trusts" may be used interchangeably and shall mean all trusts created by this Will.

B. Any trust created by this Will is a private trust.

C. The Trustee shall not be required to make physical division of the properties of any trust created herein, except where necessary, but may keep the trusts in one (or more) consolidated fund.

ITEM XII.

A. In making distributions to beneficiaries from a trust created under this Will, and especially where the beneficiaries are minors or incapable of transacting business due to incapacity or illness, the Trustee, in the Trustee's discretion, may make payments directly or through a guardian as appropriate.

B. If at any time in following the directions of this Will the Trustee is required to distribute all or any part of the principal of a trust created herein outright to a person who is a minor, the Trustee is directed to continue to hold the share of the minor in trust until age twenty-one (21).

C. The interest of every beneficiary of any trust created herein shall vest within the period prescribed by the Rule against Perpetuities.

ITEM XIII.

A. No Trustee shall be required to enter into any bond as Trustee or to file with any court any periodic or formal accounting of the administration of any trust.

B. The Trustee may resign at any time by giving each of the beneficiaries of the Trust written notice specifying the effective date of such resignation.

C. If the Trustee dies, resigns or becomes unable to serve, regardless of the cause, the successor Trustee shall be .

ITEM XIV.

Unless otherwise provided, the administration of any trust herein created, the sale and conveyance of trust assets, the investment and reinvestment of trust assets, and the rights, powers, duties and liabilities of the Trustee shall be governed by the terms and provisions of the Uniform Trustees' Powers Law of West Virginia, as amended.

ITEM XV.

If my Spouse and I die simultaneously, or under circumstances which make it difficult to determine which of us died first, I direct that my Spouse be deemed to have survived me for purposes of this Will.

ITEM XVI.

A. In the event my Spouse is or becomes unable or unwilling to serve as my Executor, I appoint , to serve as my successor Executor.

B. I direct that neither my Executor nor any successor Executor shall be required to make any bond as Executor.

C. My Executor shall have discretion to select property to be distributed in satisfaction of any devise or bequest provided in this Will without respect to the income tax basis of the property.

D. No person dealing with my Executor shall be obligated to see to the application of any moneys, securities, or other property paid or delivered to my Executor.

I, , having signed this Will in the presence of and who attested it at my request on this the day of , 20 at , declare this to be my Last Will and Testament.

The above and foregoing Will of was declared by in our view and presence to be his/her Will and was signed and subscribed by the said and at his/her request and in the view and presence of and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the Will of on this the day of , 20.

STATE OF WEST VIRGINIA

COUNTY OF

PERSONALLY appeared before me, the undersigned authority in and for the county and state aforesaid, and , who, being by me first duly sworn, makes oath to the following:

1. The undersigned were subscribing witnesses to that certain instrument of writing dated , 20, which is the true and original Last Will and Testament of , the "Maker".

2. That the Maker signed, published and declared said instrument as his or her Last Will and Testament on the day of , 20, the date of said instrument, in the presence of us as two (2) subscribing witnesses.

3. The Maker was then and there of sound and disposing mind, memory and understanding and was over eighteen (18) years of age.

4. The undersigned as competent adults, subscribed and attested said instrument as a witness to the signature, publication and declaration thereof by the Maker, at the special instance and request of the Maker, in his or her presence and in the presence of each of us as witnesses.

SWORN TO AND SUBSCRIBED before me, this the day of , 20.

____________________________________

NOTARY PUBLIC

MY COMMISSION EXPIRES: