HomeMy WebLinkAboutRES 021026-5.D - ETJ Disannexation - Bizzell Family Trust, 1511 County Road 262, 41.41 acres, R684343RESOLUTION NO. D,1-1dZ.6 _c5•D
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GEORGETOWN, TEXAS ("GEORGETOWN") RELEASING
APPROXIMATELY 41.41 ACRES OF LAND FROM THE CITY OF
GEORGETOWN'S EXTRATERRITORIAL JURISDICTION ("ETJ"),
SAID LAND IDENTIFIED BY THE WILLIAMSON COUNTY APPRAISAL
DISTRICT AS PARCEL R684343 AND BEING LOCALLY KNOWN AS
1511 COUNTY ROAD 262, GEORGETOWN, WILLIAMSON COUNTY,
TEXAS, RESULTING IN A REDUCTION OF GEORGETOWN'S ETJ;
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, on January 26, 2026, the City of Georgetown, Texas, received a petition requesting
release from its ETJ of an approximately 41.41 acre tract of land in the Charlie Johnson Survey (the
"Petition"), a true and correct copy of such Petition being attached hereto as Exhibit A and
incorporated herein by reference; and
WHEREAS, pursuant to Subchapter D of Chapter 42 of Local Government Code, landowners or
residents may submit a petition seeking release of an area of land from the City's ETJ; and
WHEREAS, the City Secretary has reviewed the Petition and confirmed that it meets the
requirements of Subchapter D of Chapter 42 of the Local Government Code and the petition
requirements of Chapter 277 of the Election Code.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
GEORGETOWN, TEXAS:
SECTION 1. The City Council of the City of Georgetown, Texas ("City Council"), does hereby
find that the forgoing recitals are true and correct and adopts the recitals by this reference for all
purposes.
SECTION 2. To the extent required by state law, the City Council does hereby adjust the
boundaries and limits of the ETJ of the City of Georgetown, Texas, such that the ETJ of the City
of Georgetown, Texas, shall be and is hereby adjusted to release and remove the Area subject to
the Petition, as such Area is more particularly described and depicted in Exhibit B attached hereto
and incorporated herein by reference, from the ETJ of the City of Georgetown, Texas.
SECTION 3. The City Council is not consenting to this reduction of its ETJ except as required
by state law.
SECTION 4. This Resolution shall take effect immediately upon its passage.
0,�(Q�_ A. 'IN Page 11
Resolution No. rA-i
Release of Petition Area — Bizzell Family Trust
PASSED AND APP OVED by the City Council of the City of Georgetown, Texas, on the
/0 day of , 2026.
ATTEST:
By:
Robyn Dens e, City Secretary
APPROVED AS TO FORM:
By:
SkyeAasso City Attorney
Resolution No. OZ.tOZO — 6'� Page 12
Release of Petition Area — Bizzell Family Trust
Exhibit A to Resolution
Petition
Resolution No. 02t cu0 `'5L
Release of Petition Area
LAW OFFICE OF
MERLIN LESTER
213-A West 8th Street
Georgetown, Texas 78626
January 2L,�I 2026
City of Georgetown HAND DELIVERED
City Secretary's Office
City Hall
808 Martin Luther King Jr. St.
Georgetown, Texas 78626
Re: Petition for Release from the Extraterritorial Jurisdiction
To Whom It May Concern:
Phone: (512) 8634525
MLester@GTLawCo.com
Our File No.: 25-147
L3R G M 0V/F j�D
JAN 2 2 2026
CITY SEC.
Please find enclosed an Amended Petition for Release from the Extraterritorial Jurisdiction
(ETJ) of Georgetown, Texas submitted on behalf of the property owner identified in the
amended petition. The enclosed amended petition requests that the City of Georgetown
review and approve the release of the property from ETJ authority as permitted under
Texas Local Government Code § 42.022.
Please confirm receipt of this petition and advise of any additional information, fees, forms,
or procedures required to complete processing. I request notice of any meeting at which
this matter will be considered.
Thank you for vour attention to this matter.
ML/ah
Enclosure
cc: Don Bizzell, Trustee for the Don and via email to
Sammie Bizzell Family Trust
1501 County Road 262
Georgetown, Texas 78633
Amended Petition for Release from the Extraterritorial Jurisdiction
City of Georgetown, Texas
This Amended Petition is submitted by the undersigned property owner(s) pursuant to Texas
Local Government Code, Chapter 42, Subchapter D and applicable City of Georgetown
Policies, requesting that the following described property be released from the City of
Georgetown's Extraterritorial Jurisdiction (ETJ).
1. Petitioner Information
Name(s): Don Bizzell, Trustee for the Don and Sammie Bizzell Family Trust
Address: 1501 County Road 262
Phone / Email: (512) 635-65 4 /
A copy of Petitioner's voter registration is attached hereto. Also attached is a copy of the Trust
Agreement of the Don and Sammie Bizzell Trust dated November 15, 2000, Restatement
dated April 5, 2018.
2. Property Information
Property Address: 1501 County Road 262
Georgetown, Texas 78633
Legal Description: 41.41 acres, Charlie Johnson Survey, Abstract No. 850, in Williamson
County, Texas, more fully described on Exhibit "A" attached hereto and depicted on the map
attached as Exhibit "B
The Property to be released is also described as Williamson County Appraisal District (WCAD)
Property ID: R041012
3. Request
The Petitioner hereby respectfully requests that the City of Georgetown release the above
referenced property from its extraterritorial jurisdiction.
The Petitioner affirms that this request is made in good faith and requests that the City
consider this petition at the earliest possible opportunity.
* * * * * SIGNATURE ON FOLLOWING PAGE
* * * * *
Amended Petition for Release from the Extraterritorial Jurisdiction
City of Georgetown, Texas -
25-147 Amd Petition.wpd
4. Signature
Signature: ";I_ Date: " Z L Ira
Printed Name: Don H. Bizzell, Trustee
STATE OF TEXAS
COUNTY OF WILLIAMSON
This instrument was ACKNOWLEDGED, SUBSCRIBED AND SWORN TO before me
by Don H. Bizzell on January 7_r,2 2026
Notary Publi State of Texas
ANGELA HUDSON
NOTARY PUBLIC
STATE OF TEXAS
MY COMM. EXP. IOPMe
NOTARY ID 4146$5.5
Amended Petition for Release from the Extraterritorial Jurisdiction
City of Georgetown, Texas -
25-147 Amd Petition.wpd
Page i of 3
Pro} No.14286
December 3, 2025
9itzell Condominiums
DESCRIPTION OF 41.41 ACRES
41.41 Acres
Charlie Johnson Survey.
Abstract No. 850
Williamson County, Texas
BEING 41.41 ACRES OF LAND OUT OF THE CHARLIE JOHNSON SURVEY, ABSTRACT NO.
850, IN WILLIAMSON OUNTY TEXAS, ALL OF THE REMAINDER OF A CALLED 47.95 ACRE
TRACT OF LAND SAVE & EXCEPT 5.001 ACRES, CONVEYED TO DON H. BIZZELL AND
SAMMIE D. BIZZELL, AS TRUSTEES OF THE DON AND SAMMIE BIZZELL FAMILY TRUST,
BY SPECIAL WARRANTY DEED OF RECORD IN DOCUMENT NO. 2024005840, OFFICIAL
PUBUC RECORDS OF WILLIAMSON COUNTY, TEXAS (OPR), SAID 41.41 ACRE TRACT OF
LAND BEING SURVEYED ON THE GROUND IN JUNE 2025, UNDER THE SUPERVISION OF
PATRICK J. STEVENS, RPLS, AND BEING MORE PARTICULARLY DESCRIBED BY METES
AND BOUNDS AS FOLLOWS:
BEGINNING at a 1/2" Iron rod found In the south line of a called 13SO acre tract of land conveyed
to Priscilla Anne Jones in Document No. 21313068707, OPR, and described In Document No.
2005005524, OPR, same being the approximate occupational north line of said Charlie Johnson
survey, and the approximate occupational South line of the C. Joyner Survey, Abstract 820, for the
northeast corner of a called S.001 acre tract of land conveyed to .Kayla Sue Blzzell by Warranty
Deed.of record in Document No, 2021038292, CPR, same being the northwest corner and POINT
OF BEGINNING of the herein described tract;
THENCE, with the approximate occupational north line of said Charlie Johnson Survey and the
approximate occupational south line of the said C. Joyner Survey, same being a north line of the
herein described tract, North 68°58'21" East, a distance of 1042.02 feet to a 1/2" iron rod found
in the south line of lot 1, Block A, ESTATES OF WESTLAKE PHASE 38, a subdivision of record in
Cabinet EE, Slide 386, Plat Records of Williamson County, Texas (PR), and in the approximate
occupational west line of the John Sutherland Survey, Abstract No. 559, for the approximate
occupational southeast corner of the said C. Joyner Survey, same being the approximate
occupational northeast corner of the said Charlie Johnson Survey, the west corner of Lot 32,
ESTATES OF WESTLAKE PHASE 2, a subdivision of record in Cabinet Z, Slide 271, PR, the northwest
corner of Lot 31, said ESTATES OF WESTLAKE PHASE 2, the northeast corner of said 47.95 acre"
tract, and the northeast corner of the herein described tract;
THENCE, with the approximate occupational east llne of the said Charlie Johnson Survey, same
being the approximate occupational west line of the said John Sutherland Survey, the west line of
said Lot 31, ESTATES OF WESTLAKE PHASE 2, the east line of said 47.95 acre tract, and the east
line of the herein described tract, South 26`18'01" East, a distance of 220.43 feet to a 1/2" Iron
rod found for the southwest comer of said Lot 31, same being, the northwest corner of Lot 21,,.
Block 9, LAKE GEORGETOWN ESTATES, a subdivision of record In CabinetJ, Slide 309, PR;
EXHIBIT "A"
Page 2 of 3
Proj No. 24186 41.41 Acres
December 3, 2025 Charlie Johnson Survey
Bizxell Condominiums Abstract No, 850
Williamson County, Texas
THENCE, with the east and south lines of said 47.95 acre tract, same being the west and north
lines of said LAKE GEORGETOWN ESTATES, the following six (6) courses and distances:
1. South 20°47'37" East, a distance of 526.26 feet to a 1/2" iron rod with cap stamped
"STEGER BIZZELL" set, In the west line of Lot 20, said LAKE GEORGETOWN ESTATES;
2. South 21"36'19" East, a distance of 378.90 feet to a 1/2" iron rod found in the west line
of lot 19, said LAKE GEORGETOWN ESTATES;
3. South 7-&2'26" East, a distance of 291.38 feet to a 1/2" iron rod with cap stamped
"STEGER BIZZELL" set in the approximate occupational north line of the G.W. Bledsoe
Survey, Abstract No. 118, for the approximate southeast corner of the said Charlie
Johnson Survey, same being the approximate occupational southwest comer of the said
John Sutherland Survey, an interior ell corner of Lot 17, SAID LAKE GEORGETOWN
ESTATES, the southeast corner of said 47.95 acre tract, and the southeast corner of the
herein described tract;
4. South 66'20'51" West, a distance of 658.64 feet to a 1/2" Iron rod found for the northwest
corner of Lot 14, said LAKE GEORGETOWN ESTATES, same being the northeast corner of
Lot 13, said LAKE GEORGETOWN ESTATES;
5. South 80'15'04" West, a distance of 16.76 feet to a 1/2" iron nod found in the north line
of said Lot 13; and
6. South 67'57'38" West, a distance of 519.79 feet to a 112" iron rod with cap stamped
"STEGER SIZZELL" set in the north line of Lot 11, said LAKE GEORGETOWN ESTATES, for
the southerly southwest corner of the remainder of said 47.95 acre tract, sarne being the
southeast corner of a called 1.48 acre tract of land conveyed to Don H. Bizzeil, et ux, by
Warranty Deed of record in Document No. 9608106, OPR, and the southerly southwest
corner of the herein described tract;
THENCE, North 20'46'08" West, a distance of 257.25 feet to a 1/2" iron rod with cap stamped
"STEGER BIZZELL" set for an Interior corner of the remainder of said 47.95 acre tract, same being
the northeast corner of said 1.48 acre tract, and an interior corner of the herein described tract;
THENCE, South 731914" West, a distance of 251.27 feet to a 1/2" iron rod with cap stamped
`STEGER BIZZELL" set in the approximate occupational west line of the said Charlie Johnson
Survey, same being the occupational east line of the G. S. Mayhall Survey, Abstract No. 821, and
in the east line of Lot 7, said LAKE GEORGETOWN ESTATES, for the northwest corner of said 1.48
acre tract, the westerly southwest corner of said 47.9S acre tract, and the westerly southwest
corner of the herein described tract;
THENCE, with the approximate occupational west line of the said Charlie Johnson Survey, same.
being the occupational east line of the sald G. B: Mayholl Survey, an easterly line of said LAKE
GEORGETOWN ESTATES, a west line of said 47.95 acre tract, and a west line of the herein
described tract, North 21.50120" West, a distance of 627.59 fleet to a 1/2" iron rod found for the
northeast corner of Lot .4 said LAKE GEORGETOWN ESTATES, same being the southeast comer of
Lot 3, said LAKE GEORGETOWN ESTATES, the southwest comer of said 5.001 acre tract, a westerly
comer of said 47.95 acre tract, and a westerly corner of the herein described tract;
Page 3 of 3
Proj No.14196
December 3, 2025
Bizzell Condominiums
41.41 Acres
Charlie Johnson Survey
Abstract No. 850
Williamson County, Texas
THENCE, with the south and east linesof said 5.002 acre tract, a north and west line of said 47.95
acre remainder tract, and a north and west line of the herein described tract, the following two
(2) courses and distances
I. North 69'00'04" East, a distance of 399.25 feet to a Cotton Spindle with washer stamped
"STEGER BIZZELL' set for the southeast corner of said 5.001 acre tract; and
2. North 2105031" West, a distance of 545.57 feet to the POINT OF BEGINNING, and
containing 41.41 acres of land, more or less, within these metes and bounds.
Bearings are based on the Texas Coordinate System of 1983, Central Zone (NAD_83 (2011)). All
distances shown hereon are surface values represented in US Survey Feet based on a Grid -to -
Surface Combined Adjustment Factor of 1.00015.
The foregoing metes and bounds description and survey on which it is based is accompanied by
and a part of a survey map of the subject tract.
I certify that this description was prepared from a survey made on the ground In June, 2D25,.under
MY supervision.
Steger & Bizzell Engineering Inc.
PatrickJ. Stevens, RPLS
Texas Reg. No. 5784
1978 South Austin Avenue
Georgetown, Texas 78626
(512) 930-9412
TSPELS Firm N.o.10003700
LAPROJECTS20W\14186-2 Dan BlzzellTraet\Survey Data\Descript onS\14186-DESC-41.41 AC-CONDO.doar
I
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P CALLED 13.50 AC
BLOCKA
S ESTATES OF WESTLAKE PHASE 38
a `�'
3D'FASEMENT .., PRISCILLA ANNE !ONES
DOCNO200a097867, OPR wmDOC NO 2013068707 OPRCAB EE, SLIDE 3$6, RR DocNo20230K
B pR QDESCRIBED IN4DOC
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NO 2005005524,
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DOC NO 2021038192.OPR CALLED 5.001 AC J
32
2 I KAYLA SUE ermL1
DOC NO
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41.41 ACRES
LAK GEORGETOWN
21 ESTATES
(1,803,802 SQUARE FEET)
CAeJ, SLIDE 309
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S
v (REMAINDER OF)
gCALLED
47.95 AC SAVE & EXCEPT 5.001 AC
DON H. LZZF ZELLAND
20
SAMMIE D. BIZZELL
6
AS TRUSTEES OF
THE DON AND SAMMIE
v 0
BIZZELL FAMILY TRUST
DOC NO 2024005840, OPR
dSJ�P �v y9
�Ot� SJ Ct 5
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CALLED 1ABAC
DON H. BIZZEL
ET Ux
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LEGEND IRON ROD FOUND EXHIi
BIT "B"
(1/2" OR AS NOTED) 41.41 ACRES OF [AND OUT OF THE
O SET
IRON ROD WITH TAMPED
"STEGER BIZLELL" SET CHARLIE JOHNSON SURVEY, ABSTRACT
COTTON SPINDLE WITH WASHER NO.850, WILLIAMSON COUNTY TEXAS
® STAMPED"STEGER BIMLL" SET
COTTON SPINDLE STAMPED "STEGERBZZ LL sET STEGER �.kff Z:Z::E:LL
^/ ROW RIGHT-OF-WAY - —
OPR OFFICIAL PUBLIC RECORDS OF --19Ta . nr •f L t—
WILLIAMSONCOUNTY, TEXAS w„SU.9399iiI 1[uC^iGGft"[G["•ar„^�� n u 5T(4(PItY]FILCOM 2 i0' ] L 0] D' „ *rover. nae "„✓urro '
•.r,c.rm �.w.+rn ..vn�nw
GRAPHICSCALE: 1" r300' SHEET: 1 OF 2 DATE: 12/12/2025 JOB NO. 14186•ANNEX
LIV
GENERAL NOTES:
1. BEARINGS ARE BASED ON THE TEXAS COORDINATE 5Yb-TEM OF 1983, CENTRAL ZONE MAD_83 (2011)). ALL DISTANCES SHOWN HEREON
ARE SURFACE BASED ON A GRID TO SURFACE COMBINED ADJUSTMENT FACTOR OF 1.00025.
2. THIS SURVEY WAS MADE WITHOUT THE BENEFIT OF AN ABSTRACT OF TITLE NOR A TITLE COMMITMENT OR TITLE POLICY. THERE MAY BE
ADDITIONAL EASEMENTS OR RESTRICTIONS, NOT SHOWN HEREON, WHICH MAY AFFECT THE PROPERTY.
3. BY GRAPHIC PLOTTING ONLY, THIS PROPERTY IS IN ZONE X (NOT SHADED) - AREAS DETERMINED TO BE OUTSIDE THE 0.2% ANNUAL CHANCE
FLOODPLAIN AS DEFINED BY THE FEDERAL EMERGENCY MANAGEMENT AGENCY, FLOOD INSURANCE RATE MAP, COMMUNITY PANEL NO.
48491CO27SE, THAT BEARS AN EFFECTIVE/REVISED DATE OF 9.26-2008. THE SURVEYOR MAKES NO ASSURANCE AS TO THE ACCURACY OF
THE DELINEATK)NS SHOWN ON THE FEDERAL EMERGENCY MANAGEMENT AGENCY FLOOD INSURANCE RATE MAP. THIS STATEMENT IS FOR
INSURANCE PURPOSES ONLY AND IS NOT AN OPINION THAT THE PROPERTY WILL OR WILL NOT FLOOD. A FLOOD STUDY WAS NOT
CONDUCTED ON THE PROPFRTY.
A, THE FOREGOING MAP AND. SURVEY ON WHICH IT IS BASED IS ACCOMPANIED BY AND A PART OF 5EPARATE METES AND BOUND
DESCRIPTION OF THE SUBJECT TRACT,
5. AREA: 41.41 AC
THIS IS TO CERTIFY THAT THIS SURVF.Y WAS MADE ON
THE GROUND IN DECEMBER, 2025, BY ME OR UNDER
MY SUPERVISION, THAT THIS SURVEY PLAT REPRESENTS
THE FACTS FOUND AT THE TIME OF THE SURVEY.
STEGER BIZLELL
a I
ai1-7
PATRICK J. STEVENS, R.P.L.S.
TEXAS REG, NO.5784
1978 S. AUSTIN AVE
GEORGETOWN, TEXAS
PHONE S12-030.9422
TBPELS FIRM REG. # 10003700
J. Te��
NS
<q� � sr84 P;
�_.,. O•. sloN• P�
i
i
WISPERING
SPRING LN
Une Table
Line 8
Dlreadon
Largp
L1
L2
N 68*5821" E
S 26"18'01" E
1042,02,
22DA3'
L3
8 20'47'37' E
52018,
L4
L5
8 21"38'19" E
S 20"22'28' E
378.90•
291.98'
L6
8 66'20'51"W
668.64'
L7
S 80°15iE14• W
18.78'
L8
S 87'5738' W
519.79'
1-9
N 20'46V8" W
257.25'
1.10
S 73'5914" W
251.2r
L11
N 21.50'20' W
627.5V
1-12
N I!lM O E
399,25'
L13
N 21.50'31" W
545.57r
EXHIBIT
41.41 ACRES OF LAND OUT OF
THE CHARLIE JOHNSON SURVEY,
ABSTRACT NO.850,
SITE WILLIAMSON COUNTY TEXAS
�� STEGER BIZZELL
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OR� SHEET: 1 OF 2 DATE: 17/11/2025 JOB NO. 1419&ANNEX
VOTER RECIISTRATION CERTIFICATE
ICorlif"do do Registm EkWOTO
WILLIAMSON COUNTY (Condedo do Wllllemeon)
to r r 7306
MrwwE712/3;1'/2025)
,
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N..�..M r.rmwm R..wl.nn AGErt.. Mawr, Q.eceln �..asrw� r...mawu,
BIZZELL. DON HOWARD i
1501 CR 2
GEORG O N TX 786
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VOTER
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38542
T41 P3 — ***"*AUTO'-5-DIGIT 78626 96831
DON HOWARD BIZZELL
1501 CR 262
GEORGETOWN TX 78633-1931
TRUST AGREEMENT
between
DON H. BIZZELL and SAMMIE D. BIZZELL, as Grantors
and
DON H. BIZZELL and SAMMIE D. BIZZELL, as Trustees
DON AND SAMMIE BIZZELL FAMILY TRUST
dated November 15, 2000
Restatement dated April 5, 2018
Brink Bennett Flaherty Golden
7800 N, Mow, Ste, 200, Austin, Texas 78759
DON AND SAMMIE BIZZELL FAMILY TRUST
Table of Contents
ARTICLE ONE Establishing the Trust.........................................................................1
Section 1.01 Identifying the Trust................................................................................. 1
Section 1.02 Reliance by Third Parties ................................ ...........1
...............................
Section 1.03 Transferring Property to the Trust........................................................... 1
Section 1.04 Powers Reserved by Us as Grantors......................................................... 2
Section 1.05 Grantor Trust Status................................................................................. 3
ARTICLETWO Family Information............................................................................5
ARTICLE THREE
Trustee Succession Provisions............................................................6
Section 3.01
Resignation of a Trustee...........................................................................
6
Section 3.02
Trustee Succession while Both of Us Are Alive .........................................
6
Section 3.03
Trustee Succession after the Death of Either or Both of Us .....................
7
Section 3.04
Notice of Removal and Appointment.....................................................
10
Section 3.05
Appointment of a Co-Trustee.................................................................
11
Section 3.06
Corporate Fiduciaries..............................................................................
11
Section 3.07
Incapacity of a Trustee...........................................................................
11
Section 3.08
Appointment of Independent Special Trustee .......................................
11
Section 3.09
Rights of Successor Trustees..................................................................
12
ARTICLE FOUR
Administration of the Trust during a Grantor's Incapacity .................13
Section 4.01
Definition of a Grantor's Incapacity........................................................
13
Section 4.02
Determination of a Grantor's Incapacity ................................................
13
Section 4.03
Trust Distributions during a Grantor's Incapacity .................................
14
ARTICLE FIVE
Administration of the Trust upon the Death of a Grantor..................18
Section 5.01
Surviving Grantor's Trust Property and Deceased Grantor's Trust
Property..................................................................................................
18
Section 5.02
Administrative Trust...............................................................................
18
Section 5.03
Payment of Expenses and Taxes.............................................................
18
Section 5.04
Restrictions on Certain Payments from Retirement Plans .....................
19
Section 5.05
Excluding Life Insurance Proceeds or Other Exempt Property from
Creditors.................................................................................................
19
Section 5,06
Payment of Death Taxes.........................................................................
19
Section 5.07
Coordination with the Executor.............................................................
20
Section 5.08
Authority to Make Tax Elections............................................................
21
Section 5.09
Payment of Charitable Bequests............................................................
22
ARTICLE SIX
Specific Distributions and Disposition of Personal Effects..................24
Section 6.01
Specific Gift of Residence.......................................................................
24
Section 6.02
Specific Gift of qualified Retirement Plans ............................................
24
DON AND SAMMIE BIZZELL FAMILY TRUST
Table of Contents
Section 6.03 Distribution of Personal Effects.............................................................. 24
Section 6.04 Definition of Personal Effects ...................24
......................
Section 6.05 Incidental Expenses and Encumbrances ................................................. 25
Section 6.06 Residuary Distribution .............................................. ................... 25
ARTICLE SEVEN
Survivor's Trust ........................................ ..26
......................................
Section 7.01
Trustee of the Survivor's Trust ....................
Section 7.02
The Surviving Grantor's Right to Amend ................................................
26
Section 7.03
Distribution of Income ............................... .............
................................
26
Section 7.04
Distributions of Principal ..................... .......................
............................
26
Section 7.05
Unproductive Property ..................................... ......
................................
26
Section 7.06
Trust Distributions during the Incapacity of the Surviving Grantor .......
26
Section 7.07
General Power of Appointment............................................................
26
Section 7.08
Administration following the Surviving Grantor's Death .......................
27
ARTICLEEIGHT
Marital Trust....................................................................................28
Section 8.01
Distributions of Net Income
Section 8.02
............................. ..................
Distributions of Principal ...............
28
28
Section 8.03
.......
Nonproductive Property
Section 8.04
.........................................................................
General Power of Appointment over Stub Income ................................
28
28
Section 8.05
Testamentary Limited Power of Appointment .......................................
29
Section 8.06
Separate Share for Disclaimed Property ................................................
29
Section 8.07
Qualified Terminable Interest Property .................................................
.....................
29
Section 8.08
Administration of the Marital Trust at the Surviving Grantor's Death...
29
ARTICLE NINE
Specific Distributions upon Death of Survivor ...................................
30
Section 9.01
Distributions from Exempt and Non -Exempt Trust Property .................
30
Section 9.02
Specific Distribution of Real Property to KENDALL R. BIZZELL ...............
30
Section 9.03
Specific Distribution of Real Property to KAYLA S. SMITH ......................
31
Section 9.04
Specific Distribution of Partnership Interest to KAYLA S. SMITH ...........
31
Section 9.05
Specific Distribution of Equipment and Tools to KAYLA S. SMITH .........
32
Section 9.06
Encumbrances and Incidental Expenses .................................................
...................
32
Section 9.07
Residuary Distribution ................ ....................
........................................
32
ARTICLE TEN
Distribution to Our Descendants ......................................................33
Section 10.01
Division of Our Remaining Trust Property
Section 10.02
..............................................
Distribution of Share for KENDALL R. BIZZELL........................................
33
33
Section 10.03
Distribution of Share for KAYLA S. SMITH .............................
DON AND SAMMIE BIZZELL FAMILY TRUST
Table of Contents
ARTICLE ELEVEN
General Power of Appointment over Property Subject to Taxable
Generation -Skipping Transfers.........................................................36
ARTICLE TWELVE
Remote Contingent Beneficiary ........................................................37
ARTICLE THIRTEEN
Distributions to Underage and Incapacitated Beneficiaries................38
Section 13.01
Supplemental Needs Trust.....................................................................
38
Section 13.02
Underage and Incapacitated Beneficiaries .............................................
41
Section 13.03
Methods of Distribution.........................................................................
41
Section 13.04
Retention in Trust...................................................................................
41
Section 13.05
Application of Article..............................................................................
42
ARTICLE FOURTEEN Retirement Plans and Life Insurance Policies....................................44
Section 14.01 Retirement Plans.................................................................................... 44
Section 14.02 Life Insurance Policies............................................................................. 47
Section 14.03 Liability of Payor..................................................................................... 47
Section 14.04 Collection Efforts.................................................................................... 47
ARTICLE FIFTEEN
Trust Administration........................................................................49
Section 15.01
Distributions to Beneficiaries.................................................................
49
Section 15.02
Beneficiary's Status.................................................................................
49
Section 15.03
Mandatory Payments of a Pecuniary Amount .......................................
49
Section 15,04
No Court Proceedings.............................................................................
50
Section15.05
No Bond..................................................................................................
50
Section 15.06
Exoneration of the Trustee.....................................................................
50
Section 15.07
Trustee Compensation...........................................................................
50
Section 15.08
Employment of Professionals.................................................................
51
Section 15.09
Exercise of Testamentary Power of Appointment .................................
51
Section 15.10
Determination of Principal and Income .................................................
51
Section 15.11
Trust Accounting.....................................................................................
52
Section 15.12
Action of Trustees and Delegation of Trustee Authority ........................
53
Section 15.13
Trustee May Disclaim or Release Any Power .........................................
54
Section 15.14
Trustee May Execute a Power of Attorney .............................................
54
Section 15.15
Additions to Separate Trusts..................................................................
54
Section 15.16
Authority to Merge or Sever Trusts........................................................
54
Section 15.17
Authority to Terminate Trusts................................................................
5S
Section 15.18
Merger of Corporate Fiduciary...............................................................
55
Section 15.19
Funeral and Other Expenses of Beneficiary..... .......................................
55
Section 15.20
Marital Deduction Qualification.............................................................
56
Section 15.21
Generation -Skipping Transfer Tax Provisions .........................................
56
DON AND SAMMIE BIZZELL FAMILY TRUST
Table of Contents
ARTICLE SIXTEEN
The Trustee's Powers
.......................................................................58
Section 16.01
Introduction to Trustee's Powers...........................................................
58
Section 16.02
Execution of Documents by the Trustee ............. ..
.................................
58
Section 16.03
Investment Powers in General ...............................................................
58
Section 16.04
Banking Powers......................................................................................
59
Section 16.05
Business Powers............................................................... ..
....................
59
Section 16.06
Contract Powers.....................................................................................
61
Section 16.07
Common Investments.............................................................................
61
Section 16.08
Environmental Powers..................... .....................
..................................
61
Section 16.09
Farming and Ranching Operations.........................................................
62
Section 16.10
Insurance Powers................................................................ .......
............
63
Section 16.11
Loans and Borrowing Powers.................................................................
64
Section 16.12
Nominee Powers
Section 16.13
........................
Oil, Gas and Mineral Interests
................................................. ...............
64
Section 16.14
Payment of Property Taxes and Expenses ..............................................
65
Section 16.15
Purchase of Assets from and Loans to a Deceased Grantor's Probate
Estate......................................................................................................
65
Section 16.16
Qualified Real Property Valuation
5
Section 16,17
Qualified Tuition Programs .............................. .................
65
Section 16.18
Real Estate Powers .......................................... ........
...............................
66
Section 16.19
Residences and Personal Effects............................................................
66
Section 16.20
Digital Assets
....................................................
Section 16.21
Retention and Abandonment of Trust Property ....................................
67
Section 16.22
Securities, Brokerage and Margin Powers ..............................................
67
Section 16.23
Settlement Powers ....................
Section 16.24
Subchapter S Corporation Stock Provisions ...........................................
68
Section 16.25
Limitation on the Trustee's Powers........................................................
70
Section 16.26
Special Provisions Governing the Administration of this Trust when
EDWARD JONES TRUST COMPANY is Serving as Trustee ..........................
71
ARTICLE SEVENTEEN
General Provisions ................................................... ..........78
..............
Section 17.01
Maximum Term for Trusts
78
Section 17.02
.............. .............................
Spendthrift Provision
Section 17.03
.................................................
Contest Provision .............................
78
78
Section 17.04
Survivorship Presumption....................................................................
78
Section 17.05
Divorce or Annulment
Section 17.06
.................................................................
Changing the Governing Law and Situs of Administration Prohibited.,.
78
Section 17.07
Definitions ..........................
79
Section 17,08
................................................. ....................
General Provisions and Rules of Construction
79
Section 17.09
.......................................
Consideration of Disposition..................................................................
84
85
iv
DON AND SAMMIE BIZZELL FAMILY TRUST
On November 15, 2000, we established the DON AND SAMMIE BIZZELL FAMILY TRUST, and
reserved the right to amend the trust, in whole or in part. Now, on this day, April 5, 2018, we
revoke all restatements and amendments to that instrument and exercise our power to amend
that instrument in its entirety, so that after amendment the DON AND SAMMIE BIZZELL FAMILY
TRUST now states:
The parties to this trust are DON H. BIZZELL, also known as DON HOWARD BIZZELL, and SAMMIE
D. BIZZELL, also known as SAMMIE DIANNE BIZZELL, ("Grantors") and DON H. BIZZELL and
SAMMIE D. BIZZELL (collectively, the "Trustee").
We intend to create a valid trust under the laws of Texas and under the laws of any state in which
any trust created under this trust document is administered. The terms of this trust prevail over
any provision of Texas law, except those provisions that are mandatory and may not be waived.
ARTICLE ONE
Establishing the Trust
Section 1.01 Identifying the Trust
For convenience, the trust may be referred to as the "DON AND SAMMIE BIZZELL FAMILY TRUST
dated November 15, 2000."
To the extent practicable, for the purpose of transferring property to the trust or identifying the
trust in any beneficiary or pay -on -death designation, the trust should be identified as:
"DON H. BIZZELL or SAMMIE D. BIZZELL, Trustees of the DON AND SAMMIE BIZZELL
FAMILY TRUST dated November 15, 2000, and any later amendments."
Section 1.02 Reliance by Third Parties
Third parties may require documentation to verify the existence of this trust, or particular
provisions of it, including the name of the Trustee or the powers held by the Trustee. To protect
the confidentiality of this instrument, the Trustee may use an affidavit or a certification of trust
that identifies the Trustee and sets forth the authority of the Trustee to transact business on
behalf of the trust instead of providing a copy of this instrument. The affidavit or certification
may include pertinent pages from this instrument, including title or signature pages.
Section 1.03 Transferring Property to the Trust
Any person or entity may transfer any property to the trust in any manner authorized by law.
(a) Acceptance by the Trustee
By executing this instrument, the Trustee accepts and agrees to hold all property
transferred to the trust prior to this restatement, as trust property. All property
transferred to the trust after the date of this trust restatement must be acceptable to the
Trustee. The Trustee may refuse to accept any property. The Trustee shall hold,
administer, and dispose of all accepted trust property for our benefit and for the benefit
of our beneficiaries, in accordance with the terms of this trust.
1
(b) Community Property
Any community property transferred to the trust, includingthe property's income and the
proceeds from the property's sale or exchange, will retain its character as community
property during our lives, to the same extent as if it had not been transferred to the trust.
(c) Sole Management Community Property
Any community property which is funded into this trust and which is subject to the sole
management and control of either of us, if any, may be listed on a separate schedule
attached to this trust agreement and shall for all purposes remain subject to the sole
management and control of the Grantor from whom it was transferred. Unless we
provide for a different result elsewhere in this trust or by a separate written agreement,
the following community property as derived in the future shall be the sole management
community property of a spouse Grantor: 1) personal earnings, 2) income from separate
property, 3) income from recoveries from personal injuries, and 4) the increase and
mutations of, and the income from, all property subject to his or her sole management,
control, and disposition. Each of us actirig alone has the unrestricted right to remove all
or any part of his or her sole management community property from this trust at any
time.
(d) Separate Property
Separate property transferred to the trust will retain its character as separate property.
Our separate property, if any, may be identified as the separate property of either of us
on separate schedules attached to this trust agreement, or in the instrument of transfer
to the trust. The separate property of either of us, including the proceeds from the
property's sale or exchange, will remain separate property. Each of us has the
unrestricted right to remove all or any part of our separate property at any time.
An amount that is payable to the trust on a life insurance policy that is the separate
property of either of us will retain its character as separate property.
(e) Joint Property
If joint tenancy property with right of survivorship is transferred to the trust, we will be
considered to have severed the joint tenancy immediately before transferring the
property and no right of survivorship will exist with respect to this property.
(f) Marital Property Agreement Controls
If we have entered into or in the future enter into a marital property agreement, the terms
of that agreement will control the characterization of property titled in the name of the
trust. In the absence of a marital property agreement, property titled in the name of the
trust will be governed by the terms of this trust.
Section 1.04 Powers Reserved by Us as Grantors
As Grantors, we retain the powers set forth in this Section in addition to any powers that we
reserve in other provisions of this instrument.
6
(a) Action on Behalf of the Trust
Whenever both of us are serving as Trustee, either or both of us may act for and conduct
business on behalf of the trust without the consent of any other Trustee.
Whenever one of us is alive but not serving as Trustee and the other is serving as Trustee,
the one who is serving as Trustee may act for and conduct business on behalf of the trust
without the consent of any other Trustee.
After one of us dies, the ability of the survivor of us when serving as Trustee to conduct
business on behalf of us without the consent of any other Trustee is subject to the terms
and conditions of the trust.
(b) Amendment, Restatement, or Revocation
Acting jointly, we may amend, restate, or revoke this instrument, in whole or in part, for
any purpose. Each of us individually retains the right to revoke any term or provision of
this trust in whole or in part as to each of our separate property and sole management
community property.
Any amendment, restatement, or revocation must be made in writing and delivered to
the then -serving Trustee.
(c) Addition or Removal of Trust Property
Either of us may add property to the trust. Both of us, acting jointly may remove any
property from the trust. Each of us, acting alone, may remove our own separate property
and sole management community property from the trust. Community property
removed from the trust will retain its character as community property.
(d) Control of Income and Principal Distributions
We retain the right to control the distribution of income and principal from the trust. We
may direct the Trustee to distribute as much of the net income and principal of the trust
property as we consider advisable to us or to other persons or entities. The Trustee may
distribute the net income and principal to us or for our unrestricted use and benefit, even
to the exhaustion of all trust property. Any undistributed net income is to be added to
the principal of the trust.
(e) Approval of Investment Decisions
We reserve the absolute right to review and change the Trustee's investment decisions
as to the community property. Each of us reserves the absolute right to review and
change the Trustee's investment decisions as to our respective separate property. But
the Trustee is not required to seek our approval before making investment decisions.
Section 1.05 Grantor Trust Status
By reserving the broad rights and powers set forth in Section 1.04 of this Article, the trust is a
grantor trust under Internal Revenue Code Sections 671 to 677. This means that, for federal
income tax purposes, each of us will be treated as the owner of one-half of all the community
3
property held in the trust and as the owner of our respective separate property as if we held the
property individually.
During any period that the trust is a grantortrust, the Taxpayer Identification Number of the trust
will be either grantor's social security number, in accordance with Treasury Regulation Section
301.6109-1(a)(2).
4
ARTICLE TWO
Family Information
Our names are DON H. BIZZELL ("husband") and SAMMIE D. BIZZELL ("wife"). We were married
on September 18, 1961.
We have two children. They are:
KENDALL R. BIZZELL, born and
KAYLA S. SMITH, born
All references in this document to our children are references to these children.
References to our descendants are to our children and their descendants, including any
descendants of a deceased child.
5
ARTICLE THREE
Trustee Succession Provisions
Section 3.01 Resignation of a Trustee
A Trustee may resign by giving written notice to either of us. If we are both incapacitated or
deceased, a resigning Trustee shall give written notice to the trust's Income Beneficiaries and any
other then -serving Trustee.
Upon the resignation of any individual Trustee who is serving as sole Trustee, the resigning
individual Trustee may appoint the resigning Trustee's successor as Trustee in the manner set
forth in Section 3.04, concurrent with the written notice described above. If the resigning Trustee
fails to make the appointment, the other provisions of this Article regarding Trustee succession
upon incapacity or death will govern and the next named successors to the resigning Trustee will
serve in the order listed. Likewise, if no named successors to the resigning Trustee are available
to serve and the resigning Trustee fails to designate a successor, the other provisions of this
Article regarding the filling of a vacant Trustee office will govern.
Section 3.02 Trustee Succession while Both of Us Are Alive
While we are both alive, this Section governs the removal and replacement of the Trustees.
(a) Removal and Replacement by Both of Us
By joint agreement, we may remove any Trustee at any time, with or without cause. If a
Trustee is removed, resigns, or cannot continue to serve for any reason, either or both of
us may serve as Trustee, we may appoint a Trustee to serve with either or both of us, or
we may appoint a successor Trustee.
(b) Removal and Replacement by One of Us
If one of us is incapacitated, the non -incapacitated Grantor may remove any Trustee at
any time, with or without cause. If a Trustee is removed, resigns, or cannot continue to
serve for any reason, the non -incapacitated Grantor may serve as sole Trustee, appoint a
Trustee to serve with the non -incapacitated Grantor, or appoint a successor Trustee.
(c) Successor Trustee during Incapacity of a Grantor
During the incapacity of a Grantor, the other Grantor may serve as sole Trustee.
If the other Grantor is unable or unwilling to serve for any reason, then we name the
following to serve as successor Trustee in this order:
First, KAYLA S. SMITH; then
Second, RYLAN W. SMITH; and then
Third, AMANDA R. BIZZELL.
(d) Removal of Trustee during Incapacity of Both of Us
During anytime both of us are incapacitated, the person appointed guardian may remove
any Trustee, with or without cause.
C:
(e) Default of Designation
If the office of Trustee of a trust created underthis instrument is vacant and no designated
Trustee is able and willing to act during any time that one of us is incapacitated, the other
Grantor may appoint a successor Trustee.
If the other Grantor is unable or unwilling to appoint a successor Trustee, the person
appointed guardian may appoint a successor Trustee.
If a Trustee vacancy arises due to resignation, the previous provisions apply only if the
resigning Trustee fails to appoint a successor Trustee in the manner more fully set forth
in Section 3.01.
All appointments, removals, and revocations must be by signed written instrument.
Section 3.03 Trustee Succession after the Death of Either or Both of Us
After the death of either or both of us, this Section governs the removal and replacement of the
Trustees.
(a) Administrative Trustee Upon the Death of a Grantor
Upon the death of a Grantor, the surviving Grantor may serve as sole Trustee during the
administration of our trust, replacing any then -serving Trustee.
If the surviving Grantor is unable or unwilling to serve for any reason, we name the
following to serve as successor Trustee during the administration of our trust, replacing
any then -serving Trustee, in this order:
First, KAYLA S. SMITH; then
Second, RYLAN W. SMITH; then
Third, AMANDA R. BIZZELL; and then
Fourth, EDWARD JONES TRUST COMPANY, or its successor in interest.
(b) Trustee of the Survivor's Trust
Upon creation of the Survivor's Trust, the surviving Grantor may serve as sole Trustee of
the Survivor's Trust. The surviving Grantor may appoint a Co -Trustee and successor
Trustees.
If the surviving Grantor is unable or unwilling to serve for any reason, and no successor
Trustee has been appointed by the surviving Grantor, we name the following to serve as
successor Trustee of the Survivor's Trust, in this order:
First, KAYLA S. SMITH; then
Second, RYLAN W. SMITH; then
Third, AMANDA R. BIZZELL; and then
Fourth, EDWARD JONES TRUST COMPANY, or its successor in interest.
7
(c) Trustee of the Marital Trust
Upon creation of the Marital Trust, the surviving Grantor may serve as sole Trustee of the
Marital Trust.
If the surviving Grantor is unable or unwilling to serve for any reason, we name the
following to serve as successor Trustee of the Marital Trust, in this order:
First, KAYLA S. SMITH; then
Second, RYLAN W. SMITH; then
Third, AMANDA R. BIZZELL; and then
Fourth, EDWARD JONES TRUST COMPANY, or its successor in interest.
(d) Trustee of the Separate Trust for KENDALL R. BIZZELL
Upon creation of the separate trust for KENDALL R. BIZZELL, we name the following to
serve as Trustee of the separate trust for KENDALL R. BIZZELL, in this order:
First, KENDALL R. BIZZELL; then
Second, HYLA M. BIZZELL; then
Third, AMANDA R. BIZZELL; then
Fourth, ADAM R. BIZZELL and AARON R. BIZZELL, as Co -Trustees, provided
they are both 21 years of age or older; however, if either one of ADAM R.
BIZZELL or AARON R. BIZZELL is unable or unwilling to serve for any reason,
then the remaining one of them may serve as sole Trustee, provided he is
21 years of age or older; and then
Fifth, EDWARD JONES TRUST COMPANY, or its successor in interest.
(e) Trustee of the Separate Trust for KAYLA S. SMITH
Upon creation of the separate trust for KAYLA S. SMITH, we name the following to serve
as Trustee of the separate trust for KAYLA S. SMITH, in this order:
First, KAYLA S. SMITH; then
Second, RYLAN W. SMITH and GRAYSON W. SMITH, as Co -Trustees,
provided they are both 21 years of age or older; however, if either one of
RYLAN W. SMITH or GRAYSON W. SMITH is unable or unwilling to serve for
any reason, then the remaining one of them may serve as sole Trustee,
provided he is 21 years of age or older; and then
Third, EDWARD JONES TRUST COMPANY, or its success or in interest.
(f) Trustee of any Separate Trust for a Descendant of KENDALL R. BIZZELL
Upon creation of any separate trust for a descendant of KENDALL R. BIZZELL, we name
the following to serve as Trustee of that trust, in this order, subject to the provisions of
subsection (i) below:
K
First, HYLA M. BIZZELL; and then
Second, EDWARD JONES TRUST COMPANY, or its successor in interest.
(g) Trustee of any Separate Trust for a Descendant of KAYLA S. SMITH
Upon creation of any separate trust for a descendant of KAYLA S. SMITH, we name
EDWARD JONES TRUST COMPANY, or its success or in interest, to serve as Trustee of that
trust, subject to the provisions of subsection (i) below.
(h) Trustee of any Separate Trust for HYLA M. BIZZELL
Upon creation of any separate trust for HYLA M. BIZZELL, we name EDWARD JONES TRUST
COMPANY, or its successor in interest, to serve as Trustee of that trust.
(i) Primary Beneficiary as Trustee of Separate Trust
KENDALL R. BIZZELL and KAYLA S. SMITH may serve as the sole Trustee of his or her
separate trust upon its creation.
Each descendant of KENDALL R. BIZZELL or descendant of KAYLA S. SMITH who is the
Primary Beneficiary of any separate trust created under this instrument, upon attaining
the age of 25, may appoint himself or herself as sole Trustee of his or her separate trust.
If the interest of a beneficiary will be merged into a life estate or an estate for years
because the beneficiary is serving as sole Trustee, the beneficiary shall appoint a Co -
Trustee to avoid this merger. Similarly, if the interest of a beneficiary becomes or is likely
to become subject to the claims of any creditor or to legal process as a result of serving
as sole Trustee, the beneficiary shall appoint an Independent Trustee to serve as Co -
Trustee.
Notwithstanding the previous provisions, the Primary Beneficiary of any trust
administered as a Supplemental Needs Trust under this instrument may never appoint
himself or herself as a Co -Trustee of his or her separate trust and may not serve as the
sole Trustee of his or her separate trust.
(j) Appointment of Successor Trustees by the Surviving Grantor
After the death of one of us, the surviving Grantor may appoint the current or successor
Trustees for any trust created under this instrument. The surviving Grantor may amend
or revoke this appointment.
(k) Appointment of Successor Trustee by then serving Trustee
Each currently serving individual Trustee (including successors) shall have the right to
appoint a successor Trustee by an instrument, in writing, such appointment to take effect
upon the death, resignation, or incapacity of the appointing Trustee, An appointment
may be changed or revoked until it takes effect. The appointment of a successor under
this paragraph shall supersede the appointment of any successor trustee named above.
9
(1) Removal of a Trustee
After the death of one of us, the surviving Grantor may remove any Trustee, with or
without cause. If the surviving Grantor is incapacitated, the person appointed guardian
may remove any Trustee, with or without cause.
After the death of both of us, the Primary Beneficiary of any trust created under this
instrument may remove a Trustee of the trust, with or without cause.
A Trustee may be removed under this Subsection only if the person or persons having the
right of removal appoints a corporate fiduciary by the effective removal date and this
appointee simultaneously commences service as Trustee. The Trustee appointed to serve
as successor Trustee may not be related or subordinate to any person having the right of
removal within the meaning of Internal Revenue Code Section 672(c).
The right to remove a Trustee under this Subsection is not to be interpreted to grant the
person holding that right any of the powers of that Trustee.
A minor or incapacitated beneficiary's parent or Legal Representative may act on his or
her behalf.
(m) Default of Designation
If the office of Trustee of a trust created underthis instrument is vacant and no designated
Trustee is able and willing to act, the surviving Grantor may appoint an individual or
corporate fiduciary as successor Trustee.
If the surviving Grantor is unable or unwilling to name a successor Trustee or if both of us
are deceased, the trust's Primary Beneficiary may appoint a corporate fiduciary as
successor Trustee.
Any beneficiary may petition a court of competent jurisdiction to appoint a successor
Trustee to fill any vacancy lasting longer than 30 days. The petition may subject the trust
to the jurisdiction of the court only to the extent necessary to make the appointment and
may not subject the trust to the continuing jurisdiction of the court.
A minor or incapacitated beneficiary's parent or Legal Representative may act on his or
her behalf.
If a Trustee vacancy arises due to resignation, the previous provisions apply only if the
resigning Trustee fails to appoint a successor Trustee in the manner more fully set forth
in Section 3.01.
Section 3.04 Notice of Removal and Appointment
Notice of removal must be in writing and delivered to the Trustee being removed, along with any
other then -serving Trustees. The removal notice will become effective in accordance with its
provisions.
10
Notice of appointment must be in writing and delivered to the successor Trustee and any other
then -serving Trustees. The appointment will become effective at the time of acceptance by the
successor Trustee. A copy of the notice may be attached to this instrument.
Section 3.05 Appointment of a Co -Trustee
Any individual Trustee may appoint an individual or a corporate fiduciary as a Co -Trustee. This
Co -Trustee will serve only as long as the appointing Trustee serves, or as long as the last to serve
if more than one Trustee appointed the Co -Trustee. This Co -Trustee will not become a successor
Trustee upon the death, resignation, or incapacity of the appointing Trustee, unless appointed
under the terms of this instrument. Although this Co -Trustee may exercise all the powers of the
appointing Trustee, the combined powers of this Co -Trustee and the appointing Trustee may not
exceed the powers of the appointing Trustee alone. The Trustee appointing a Co -Trustee may
revoke the appointment at any time, with or without cause.
Section 3.06 Corporate Fiduciaries
Any corporate fiduciary serving under this instrument as a Trustee must be a bank, trust
company, or public charity that is qualified to act as a fiduciary under applicable federal or state
law and that is not related or subordinate to any beneficiary within the meaning of Internal
Revenue Code Section 672(c).
This corporate fiduciary must have at least Five Hundred Million Dollars in assets under
management.
Section 3.07 Incapacity of a Trustee
If any individual Trustee becomes incapacitated, the incapacitated Trustee need not resign as
Trustee. A written declaration of incapacity by the Co -Trustee or, if none, bythe party designated
to succeed the incapacitated Trustee if made in good faith will terminate the trusteeship. If the
Trustee designated in the written declaration objects in writing to termination of the trusteeship
within 10 days of receiving the declaration of incapacity, a written opinion of incapacity signed
by a physician who has examined the incapacitated Trustee must be obtained before the
trusteeship will be terminated. The Trustee objecting to termination of trusteeship must sign the
necessary medical releases needed to obtain the physician's written opinion, or the trusteeship
will be terminated without it.
Section 3.08 Appointment of Independent Special Trustee
If for any reason the Trustee of any trust created under this instrument is unwilling or unable to
act with respect to any trust property or any provision of this instrument, the Trustee shall
appoint, in writing, a corporate fiduciary or an individual to serve as an Independent Special
Trustee as to this property or with respect to this provision.
An Independent Special Trustee will exercise all fiduciary powers granted by this trust unless
expressly limited elsewhere in this instrument or by the Trustee in the instrument appointing the
Independent Special Trustee. An Independent Special Trustee may resign at any time by
delivering written notice of resignation to the Trustee. Notice of resignation will be effective in
accordance with the terms of the notice.
11
Section 3.09 Rights of Successor Trustees
Each successor Trustee serving under this instrument, whether individual or corporate, will have
all of the title, rights, powers and privileges granted to the initial Trustees named under this
instrument. In addition, each successor Trustee will be subject to all of the restrictions imposed
on and to all discretionary and ministerial obligations and duties given to the original Trustees.
12
ARTICLE FOUR
Administration of the Trust during a Grantor's Incapacity
Section 4.01 Definition of a Grantor's Incapacity
A Grantor will be considered incapacitated during any time when the Grantor is unable to
effectively manage his or her property or financial affairs because of age, illness, mental disorder,
dependence on prescription medication or other substances, or any other cause.
Section 4.02 Determination of a Grantor's Incapacity
For purposes of this instrument, a Grantor is incapacitated if determined to be so under any one
of the following Subsections.
(a) Determination by the Other Grantor and Attending Physician
A Grantor will be considered incapacitated if the then -existing circumstances fall within
the definition of incapacity as provided in Section 4.01 in the opinion of the other Grantor
and the incapacitated Grantor's attending physician.
If the other Grantor is unable to make this determination, the incapacitated Grantor's
attending physician will determine whether the incapacitated Grantor's then -existing
circumstances fall within the definition of incapacity as provided in Section 4.01.
A Grantor will be considered restored to capacity if the Grantor's personal or attending
physician signs a written opinion that the Grantor can manage his or her property and
financial affairs.
(b) Court Determination
A Grantor will be considered incapacitated if a court of competent jurisdiction determines
that the Grantor is legally incapacitated, incompetent, or otherwise unable to effectively
manage his or her property or financial affairs.
(c) Detention, Disappearance, or Absence
A Grantor will be considered incapacitated if the Grantor has an unexplained
disappearance or absence for more than 30 days, or is detained under duress. A Grantor's
disappearance, absence, or detention under duress may be established by an affidavit of
the Trustee, or, if no Trustee is then serving under this trust, by the affidavit of any
beneficiary of any trust created under this instrument. The affidavit must describe the
circumstances of the Grantor's disappearance, absence, or detention under duress. A
third party dealing with the Trustee in good faith may always rely on the representations
contained in the affidavit.
A Grantor will be considered restored to capacity upon written notice by the missing or
detained Grantor to the successor Trustee that he or she can manage his or her property
and financial affairs.
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Section 4.03 Trust Distributions during a Grantor's Incapacity
For purposes of this Article, "incapacitated Grantor's trust property" refers to the net income and
principal of the incapacitated Grantor's separate property and the net income and principal of
the incapacitated Grantor's share of the community property, during any period when a Grantor
is incapacitated.
The Trustee shall administer the incapacitated Grantor's trust property as follows.
(a) Distributions for the Incapacitated Grantor's Benefit
The Trustee shall regularly and conscientiously make appropriate distributions of income
and principal for the benefit of the incapacitated Grantor under the circumstances
existing at the time each distribution is made.
Appropriate distributions under this Section include the payment of any of the
incapacitated Grantor's enforceable legal obligations and premiums for insurance policies
owned by the incapacitated Grantor or by the trust, including life, medical, disability,
property and casualty, errors and omissions, and long-term health care policies.
The examples included in this Section are for purposes of illustration only and are not
intended to limit the authority of the Trustee to make any distribution for the
incapacitated Grantor's benefit that the Trustee determines appropriate.
(b) Manner of Making Distributions
The Trustee may make distributions for the incapacitated Grantor's benefit in any one or
more of the following ways:
to the incapacitated Grantor, but only to the extent he or she is able to manage
these distributions;
to other persons and entities for the incapacitated Grantor's use and benefit;
to an agent or attorney in fact authorized to act for the incapacitated Grantor
under a legally valid durable power of attorney executed by the incapacitated
Grantor before his or her incapacity; and
to the incapacitated Grantor's guardian or conservator who has assumed
responsibility for the incapacitated Grantor under any court order, decree, or
judgment issued by a court of competent jurisdiction.
(c) Distributions for the Other Grantor's Benefit and for the Benefit of Our
Dependents
The Trustee may distribute as much of the net income and principal of the incapacitated
Grantor's trust as the Trustee considers necessary for the health, education, maintenance
or support of the other Grantor.
The Trustee may also distribute as much of the net income and principal of the
incapacitated Grantor's trust as the Trustee considers necessary for the health, education,
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maintenance or support of other persons who the Trustee determines are properly
dependent on the incapacitated Grantor for support.
(d) Guidance for the Trustee Regarding Distributions
When making distributions under Subsections (a) and (c), the Trustee shall give
consideration first to the incapacitated Grantor's needs and the needs of the other
Grantor, and then to the needs of those persons dependent on the incapacitated Grantor.
When making distributions under Subsection (c), we request that the Trustee, in its sole
and absolute discretion, consider other income and resources available to the
beneficiaries. The Trustee may make unequal distributions, distributions to some but not
all beneficiaries, or no distributions.
A distribution made to a beneficiary under this Article will not be considered an
advancement and will not be charged against the share of the beneficiary that may be
distributable under any other provision of this trust.
(e) Power to Make Gifts
The Trustee is authorized to make gifts from the incapacitated Grantor's trust as follows.
(1) Continuation of Gifting Program
The Trustee is authorized to honor pledges and to continue to make gifts to
charitable organizations that the incapacitated Grantor regularly supported
before his or her incapacity in the previously given amounts. The Trustee may
continue any gifting program initiated by the incapacitated Grantor before his or
her incapacity.
(2) Gifts Limited to the Annual Exclusion Amount
The Trustee may make gifts on the incapacitated Grantor's behalf, to or for the
benefit of any remainder or contingent beneficiary named in this instrument for
purposes the Trustee considers to be in the best interest of both the incapacitated
Grantor and the beneficiary, including the minimization of income, estate,
inheritance, or gift taxes. Any gifts the Trustee makes under this Section must be
limited to the federal annual gift tax exclusion amount.
(3) Gifts in Excess of the Annual Exclusion Amount
Only an Independent Special Trustee appointed under the provisions of Section
3.08 may make gifts in excess of the federal annual gift tax exclusion amount.
If the Trustee determines that gifts in amounts in excess of the federal annual gift
tax exclusion amount are in the best interest of both the incapacitated Grantor
and our beneficiaries, the Trustee, by unanimous vote if more than one Trustee is
serving, must appoint an Independent Special Trustee unrelated by blood or
marriage to any Trustee to review the facts and circumstances, and to decide
whether the gifts should be made.
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Neither the Trustee nor the appointed Independent Special Trustee may be held
liable to any beneficiary for exercising or failing to exercise its discretion to make
gifts under this Section.
(4) Gifts for Tuition
The Trustee may prepay the cost of tuition for any remainder or contingent
beneficiary named in this trust. The Trustee shall make these payments directly
to the educational institution or by establishing and contributing to a Qualified
State Tuition Program established under Internal Revenue Code Section 529.
(5) Gifts for Medical Expenses
The Trustee may pay medical expenses for any remainder or contingent
beneficiary named in this trust as permitted under Internal Revenue Code Section
2503(e). The Trustee shall make these payments directly to the medical provider.
(6) Gift Splitting Authorized
The Trustee is authorized to consent to the splitting of gifts under Internal
Revenue Code Section 2513 or under similar provisions of any state or local gift
tax laws.
(7) Gifts Limited to Ascertainable Standards
An Interested Trustee may only make gifts that are necessary for the health,
education, maintenance or support of the person to whom a gift is made. The
Trustee is not required to consider other income and resources available to the
recipient.
(8) Methods of Making Gifts
The Trustee may make gifts of trust property under this Section outright, in trust,
or in any other manner that the Trustee, in its sole and absolute discretion,
considers appropriate.
By way of example and without limiting the Trustee's powers under this Section,
the Trustee is specifically authorized to make gifts by creating tenancy in common
and joint tenancy interests or by establishing irrevocable trusts (including
charitable or noncharitable split interest trusts). The Trustee may make gifts of
trust property by establishing and contributing trust property to corporations,
limited partnerships, limited liability partnerships, limited liability companies, or
other similar entities, and by making gifts of interests in any of those entities.
To accomplish the objectives described in this Section, the Trustee may establish
and maintain financial accounts of all types and may execute, acknowledge, seal,
and deliver deeds, assignments, agreements, authorizations, checks, and other
instruments. The Trustee may prosecute, defend, mediate, or settle, propose, or
accept a compromise with respect to a claim existing in favor of or against the
incapacitated Grantor, based on or involving a gift transaction on the
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incapacitated Grantor's behalf. The Trustee may intervene in any related action
or proceeding.
The Trustee may perform any other act the Trustee considers necessary or
desirable to complete a gift on the incapacitated Grantor's behalf in accordance
with the provisions of this Section.
(9) Standard for Making Gifts
We desire that in making gifts on the incapacitated Grantor's behalf, the Trustee
consider the history of the incapacitated Grantor's gift making and our estate plan.
To the extent reasonably possible, we direct the Trustee to avoid disrupting the
dispositive provisions of our estate plan as established by us prior to the Grantor's
incapacity.
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ARTICLE FIVE
Administration of the Trust upon the Death of a Grantor
Section 5.01 Surviving Grantor's Trust Property and Deceased Grantor's Trust Property
After the first of us dies, the surviving Grantor's interest in any community property of the trust
and the surviving Grantor's separate trust property will be referred to as the "surviving Grantor's
trust property." The surviving Grantor's trust property will be referred to as the Survivor's Trust
and the Trustees shall administer the Survivor's Trust as provided in Article Seven.
The deceased Grantor's interest in any community property of the trust and the deceased
Grantor's separate trust property will be referred to as the "deceased Grantor's trust property."
Section 5.02 Administrative Trust
Upon a Grantor's death, the trust will become irrevocable as it pertains to the administration and
distribution of the deceased Grantor's trust property. The Trustee may need to apply for a
separate Taxpayer Identification Number for the deceased Grantor's trust property.
Before the distribution of the deceased Grantor's trust property as provided in this trust, the
deceased Grantor's trust property will be referred to as the "administrative trust" but may
continue to be known as the DON AND SAMMIE BIZZELL FAMILY TRUST during the administration
period. The administrative trust will exist for the period reasonably necessary to complete the
administrative tasks set forth in this Article.
Section 5.03 Payment of Expenses and Taxes
The Trustee may pay from the deceased Grantor's trust property:
expenses of the deceased Grantor's last illness, funeral, and burial or cremation, including
expenses of memorials and memorial services;
legally enforceable claims againstthe deceased Grantor orthe deceased Grantor's estate;
expenses of administering the trust and the deceased Grantor's estate; and
court -ordered allowances for those dependent upon the deceased Grantor.
These payments are discretionary with the Trustee. The Trustee may make decisions on these
payments without regard to any limitation on payment of the expenses and may make payments
without any court's approval. No third party may enforce any claim or right to payment against
the trust by virtue of this discretionary authority.
if payment would decrease the deduction available to the deceased Grantor's estate, the Trustee
may not pay any administrative expenses from assets passing to an organization that qualifies
for the federal estate tax charitable deduction. Likewise, if payment would decrease the
deduction available to the deceased Grantor's estate or violate the provisions of Treasury
Regulation Section 20.2056(b)-4(d), the Trustee may not pay any administrative expenses from
the net income of property qualifying for the estate tax marital deduction.
The Trustee shall pay death taxes out of the trust property's principal, as provided in Section 5.06.
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Section 5.04 Restrictions on Certain Payments from Retirement Plans
The term "designation date" means September 30 of the calendar year following the year of the
deceased Grantor's death, or another date as established by Treasury Regulations or other tax
law authority as the final date for determining whether this trust meets the requirements for
treatment of the trust's oldest beneficiary as if the beneficiary was named individually as
beneficiary of any qualified retirement plan payable to this trust.
Notwithstanding any other provision of this trust or state law to the contrary, and except as
provided in Article Fourteen, the Trustee may not distribute any qualified retirement benefit
payable to the trust or any trust created under this trust to or for the benefit of the deceased
Grantor's estate, any charity, or any beneficiary other than an individual, on or after the
designation date. Our intent is that all qualified retirement benefits held by or payable to this
trust on or after the designation date be distributed to or held only for individual beneficiaries,
within the meaning of Internal Revenue Code Section 401(a)(9).
Qualified retirement benefits may not be used or applied on or after the designation date for
payment of the deceased Grantor's debts, taxes, expenses of administration, or other claims
against the deceased Grantor's estate, or for payment of estate, inheritance, or similar transfer
taxes due because of the deceased Grantor's death, other than those directly attributable to and
the legal obligation of a particular qualified retirement plan. This Section does not apply to any
bequest or expense that is specifically directed to be funded with qualified retirement benefits.
Section 5.05 Excluding Life Insurance Proceeds or Other Exempt Property from Creditors
Despite anything to the contrary in this Agreement, any life insurance proceeds or other exempt
property payable to the Trustee under this Agreement must never be or become part of our
probate or testamentary estate. Nothing in this Agreement directs that these life insurance
proceeds or other exempt property be used to pay our debts or expenses.
Section 5.06 Payment of Death Taxes
For the purposes of this Article, the term "death taxes" refers to any taxes imposed by reason of
the deceased Grantor's death by federal, state, or local authorities, including estate, inheritance,
gift, and direct -skip generation -skipping transfer taxes. For purposes of this Section, death taxes
does not include any additional estate tax imposed by internal Revenue Code Section
2031(c)(5)(C), Section 2032A(c), or Section 2057(f), or any other comparable recapture tax
imposed by any taxing authority. Nor does the term include any generation -skipping transfer
tax, other than a direct -skip generation -skipping transfer tax.
Except as otherwise provided in this Article or elsewhere in this trust, the Trustee shall provide
for payment of all death taxes from the administrative trust without apportionment and the
Trustee may not seek contribution toward or recovery of any payments of death taxes from any
individual.
(a) Protection of Exempt Property
Death taxes may not be allocated to or paid from any assets that are not included in the
deceased Grantor's gross estate for federal estate tax purposes. To the extent
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practicable, the Trustee may not pay any death taxes from assets that are exempt from
generation -skipping transfer tax purposes.
(b) Protection of the Marital Deduction
Death taxes may not be paid from or allocated to any property that qualifies for the
federal estate tax marital deduction.
(c) Protection of the Charitable Deduction
Death taxes may not be paid from or allocated to any assets passing to an organization
that qualifies for the federal estate tax charitable deduction, or from any assets passing
to a split -interest charitable trust, unless the Trustee has first used all other assets
available to pay the taxes.
(d) Property Passing outside of the Trust
Except as to qualified retirement benefits, death taxes imposed with respect to property
included in the deceased Grantor's gross estate for death tax purposes but passing
outside of the trust are to be apportioned among the persons and entities benefited. The
proportion attributed to each person or entity is the taxable value of each person or
entity's beneficial interest over the total taxable value of all property and interests
included in the deceased Grantor's gross estate for death tax purposes. The values used
for the apportionment are to be the values as finally determined under federal, state, or
local law.
(e) QTIP Property
If the Trustee or the deceased Grantor's Executor waives any right of recovery granted by
Internal Revenue Code Section 2207A and corresponding provisions of applicable state
law, death taxes may not be apportioned to any property included in the deceased
Grantor's gross estate under Internal Revenue Code Section 2044.
Section 5.07 Coordination with the Executor
The following provisions are intended to help facilitate the coordination between the deceased
Grantor's Executor and the Trustee. These provisions apply even if the Executor and the Trustee
are the same person or entity.
(a) Reliance on Information from the Executor
The Trustee may rely upon the written request of the deceased Grantor's Executor for
payments authorized under this Article and the amounts included in those payments
without computing the sums involved. If a payment is made under this Article to the
deceased Grantor's Executor, the Trustee will have no duty to inquire into the application
of the payment.
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(b) Receipt of Probate Property
The Trustee may accept or decline any distributions of property tendered to the Trustee
by the deceased Grantor's Executor. If the Trustee accepts the property, the Trustee may
do so without audit and will not be required to review the Executor's records.
(c) Discretionary Distributions to the Deceased Grantor's Executor
The Trustee may distribute cash, accrued income, or other trust property to the deceased
Grantor's probate estate as a beneficiary of this trust, to the extent the Trustee
determines that doing so is in the best interests of the trust beneficiaries.
Section 5.08 Authority to Make Tax Elections
After a Grantor's death, the Trustee may make tax elections as provided in this Section. But if an
Executor is appointed for the deceased Grantor's probate estate, the discretionary authority
granted to the Trustee as to any tax election will be subordinate to the Executor's statutorily
delegated authority.
(a) Tax Elections
The Trustee may make any tax elections necessary for the efficient administration of the
deceased Grantor's estate, including:
valuing assets according to an alternate valuation date;
electing whether to take administration expenses as estate tax deductions or
income tax deductions;
allocating a Grantor's unused generation -skipping exemption to any portion of the
trust property;
electing special -use valuation;
deferring payment of all or any portion of any taxes;
making any elections relative to the Deceased Spousal Unused Exclusion Amount
to the extent and amount allowable under Internal Revenue Code Sections
2010(c)(4) and (5), all as the Trustee considers appropriate under then -prevailing
circumstances; and
treating any portion of the deceased Grantor's administrative trust as part of the
deceased Grantor's estate for federal or state income tax purposes, or both.
In addition, the Trustee, in its sole and absolute discretion, may elect to waive, in whole
or in part, the deceased Grantor's right to have the deceased Grantor's estate reimbursed
for any tax paid as a result of the inclusion in the deceased Grantor's taxable estate of
property held in a qualified terminable interest property (QTIP) trust created for the
surviving Grantor by the deceased Grantor.
The Trustee may make equitable adjustments between income and principal because of
any tax elections made by the Trustee.
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(b) Qualified Terminable Interest Property
The Trustee may elect to have any trust property qualify for the federal estate tax marital
deduction as qualified terminable interest property under Internal Revenue Code Section
2056(b)(7) ("QTIP election") and for any state death tax marital deduction under any
state's law ("state QTIP election"). The Trustee is not required to make the same election
for both federal estate tax purposes and for state death tax purposes. If the Trustee
makes a partial QTIP election, the Trustee will divide the trust on the basis of the fair
market value of the trust assets at the time of the division.
The Trustee is indemnified and held harmless from any loss, claim, or damage incurred as
a result of any action taken by a beneficiary against the Trustee arising out of the Trustee's
decision regarding the QTIP election for any portion of the trust property. The Trustee is
specifically authorized to use trust property to pay directly or to reimburse himself or
herself for any expenses incurred to defend any threatened or actual legal action arising
under this provision.
The Trustee may make the special election under Internal Revenue Code Section
2652(a)(3) to treat all of the property of a trust created under this trust for which the QTIP
election is made as if that election had not been made, making the deceased Grantor the
transferor of the property for purposes of the generation -skipping transfer tax. We desire
that the Trustee set apart the property to which the election has been made as a separate
trust, so that the inclusion ratio of the separate qualified trust, as defined in the Internal
Revenue Code, is zero.
(c) Allocation of GST Exemption
The Trustee may elect to allocate or not allocate any portion of the Available GST
Exemption under Internal Revenue Code Section 2631, or a counterpart exemption under
any applicable state law to any property of which the deceased Grantor is considered the
transferor for generation -skipping transfer tax purposes. This includes any property
transferred by the deceased Grantor during the deceased Grantor's life for which the
deceased Grantor did not make an allocation prior to death. The exercise of the Trustee's
discretion should be based on the transfers, gift tax returns, and other information known
to the Trustee, with no requirement that allocations benefit the various transferees or
beneficiaries in any particular manner.
(d) Qualified Conservation Easements
The Trustee may create a qualified conservation easement, as defined in Internal Revenue
Code Section 2031(c)(8)(A), in any land held by the trust and may make the necessary
election provided by Section 2031(c)(6).
Section 5.09 Payment of Charitable Bequests
To the extent possible, the Trustee must make all charitable distributions from property that
constitutes income in respect of a decedent (IRD) as that term is defined under the U.S. income
22
tax laws. The distribution will qualify for the income tax charitable deduction under Internal
Revenue Code Section 642(c)(5), as amended.
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ARTICLE SIX
Specific Distributions and Disposition of Personal Effects
Section 6.01 Specific Gift of Residence
When the first Grantor dies, the Trustee shall distribute any real property, including buildings and
improvements used by the surviving Grantor as his or her principal residence, to the Survivor's
Trust. This gift includes insurance policies on the property and claims under those policies. The
Trustee shall distribute the property subject to all liens and encumbrances against the property
that exist at the death of the first Grantor to die.
If the surviving Grantor disclaims any interest in the property distributed under this provision,
the interest will be distributed as provided in the Articles that follow.
Section 6.02 Specific Gift of Qualified Retirement Plans
When the first Grantor dies, the Trustee shall distribute all of the deceased Grantor's interest in
the surviving Grantor's qualified retirement plans to the surviving Grantor.
Property passing under this Section passes free of any administrative expenses or death taxes.
Section 6.03 Distribution of Personal Effects
The Trustee shall distribute the deceased Grantor's personal effects to the Survivor's Trust to be
administered as provided in Article Seven. If we are both deceased, the Trustee shall distribute
the property to our children but not to their descendants, in shares of substantially equal value,
to be divided among our children as they agree. If the Trustee determines that a child is incapable
of acting in his or her own best interest, the Trustee shall appoint a person to represent the child
in the division of the property. If our children are unable to agree upon the division of the
property within six months after the death of a Grantor, the Trustee shall make the division
according to the Trustee's discretion. The Trustee may use a lottery, rotation system, or any
other method of allocation to determine the order of selection and distribution of the property.
As an alternative, the Trustee may sell all or any portion of the property and distribute the net
proceeds equally among our then -living children. The Trustee will not incur any liability to any
party for decisions made by the Trustee with respect to the division or sale of personal effects.
Any decision made by the Trustee will be final and binding on all beneficiaries.
Section 6.04 Definition of Personal Effects
For purposes of this Article and Section 16.19, the term "personal effects" includes household
furnishings, appliances, works of art, motor vehicles, boats, pictures, collectibles, apparel and
jewelry, books, sporting goods, electronic equipment, musical instruments, hobby paraphernalia,
and other similar items. The term also includes airline frequent flier miles, credit card points,
hotel loyalty points and other similar reward and loyalty program points. It also includes digital
property assets, such as digital photographs, music files, movie files, and other digital data. The
term does not include any property that the Trustee, in its sole and absolute discretion,
determines to be part of any business or business interest owned bythe deceased Grantor or the
trust.
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After the death of a Grantor, if the Trustee receives property to be distributed under this Article
from the deceased Grantor's probate estate or in any other manner, the Trustee shall distribute
the property in accordance with this Article's terms. The fact that a personal effects item was
not received by the trust until after the death of a Grantor does not diminish the validity of the
gift. If property to be distributed under this Article is not part of the trust property upon the
death of a Grantor and is not subsequently transferred to the Trustee from the deceased
Grantor's probate estate or in any other manner, then the specific distribution of property made
in this Article is null and void, without any legal or binding effect.
Section 6.05 Incidental Expenses and Encumbrances
Until property distributed in accordance with this Article is delivered to the appropriate
beneficiary or his or her Legal Representative, the Trustee shall pay the reasonable expenses of
securing, storing, insuring, packing, transporting, and otherwise caring for the property as an
administration expense. Except as otherwise provided in the trust, the Trustee shall distribute
property under this Article subject to all liens, security interests, and other encumbrances on the
property.
Section 6.06 Residuary Distribution
The Trustee shall allocate all of the deceased Grantor's remaining trust property to the Marital
Trust to be administered as provided in Article Eight.
In the time and manner provided by law, the surviving Grantor, his or her fiduciary, or his or her
agent serving under a power of attorney may disclaim any portion of any interest in or power
over property passing from the deceased Grantor to or for the surviving Grantor's benefit under
this instrument.
As further set forth in Section 5.08(b), the Trustee, in its sole discretion, may make the election,
in whole or in part or not at all, to have any property qualify for the federal estate tax deduction
as qualified terminable interest property under Internal Revenue Code Section 2056(b)(7).
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ARTICLE SEVEN
Survivor's Trust
The Trustee shall administer the Survivor's Trust as provided in this Article.
Section 7.01 Trustee of the Survivor's Trust
The surviving Grantor may serve as sole Trustee of the Survivor's Trust. The surviving Grantor
may remove and replace the Trustee of the Survivor's Trust at any time, with or without cause.
Notwithstanding any other provision in this instrument, the surviving Grantor may appoint any
individual or corporate fiduciary to serve as Trustee of the Survivor's Trust.
Section 7.02 The Surviving Grantor's Right to Amend
The surviving Grantor also has the absolute right to amend the Survivor's Trust's terms by
restating them in full. The restated Survivor's Trust must be in writing and signed by the surviving
Grantor and the Trustee of the restated Survivor's Trust.
The right to amend by restatement may be exercised only by the surviving Grantor.
Section 7.03 Distribution of Income
The Trustee shall distribute all of the net income of the Survivor's Trust to the surviving Grantor
at least quarter -annually. Nothing contained in this instrument may limit the right of the
surviving Grantor to receive the Survivor's Trust's entire net income.
Section 7.04 Distributions of Principal
The Trustee shall distribute as much of the principal of the Survivor's Trust to the surviving
Grantor as he or she requests in writing for any reason.
The Trustee may also distribute as much of the principal of the Survivor's Trust to the surviving
Grantor as the Trustee determines necessary or advisable for any purpose.
Section 7.05 Unproductive Property
Upon the written request of the surviving Grantor, the Trustee shall convert any nonproductive
property held in the Survivor's Trust to productive property.
Section 7.06 Trust Distributions during the Incapacity of the Surviving Grantor
During anytime the surviving Grantor is incapacitated, the Trustee shall administer the Survivor's
Trust according to the provisions of Article Four.
Section 7.07 General Power of Appointment
The surviving Grantor may appoint all or any portion of the principal and undistributed income
remaining in the Survivor's Trust at the surviving Grantor's death among one or more persons or
entities, including the creditors of the surviving Grantor's estate. The surviving Grantor has the
exclusive right to exercise this general power of appointment.
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Section 7.08 Administration following the Surviving Grantor's Death
The Survivor's Trust becomes irrevocable upon the death of the surviving Grantor and the Trustee
shall administer the Survivor's Trust consistent with the provisions of Article Five for
administration following the death of the first of us to die.
Upon completion of the administrative tasks, the Trustee shall administer the unappointed
balance or remainder of the Survivor's Trust as provided in Article Nine and Article Ten.
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ARTICLE EIGHT
Marital Trust
The Trustee shall administer the Marital Trust as provided in this Article.
Although this Article speaks in terms of one trust, the Trustee may divide the Marital Trust into
two or more trusts as otherwise provided in this Agreement, including as provided in Section
15.16, Section 15.21, and Section 5.08(b).
Section 8.01 Distributions of Net Income
The Trustee shall distribute all of the net income of the Marital Trust to the surviving Grantor at
least quarter -annually during the surviving Grantor's lifetime.
Section 8.02 Distributions of Principal
The Trustee may distribute as much principal of the Marital Trust to the surviving Grantor as the
Trustee determines necessary or advisable for the surviving Grantor's health, education,
maintenance or support. If the Trustee is an Independent Trustee, the Trustee may distribute as
much of the principal of the trust to the surviving Grantor as the Independent Trustee may
determine advisable for any purpose.
The Trustee may consider the needs of the surviving Grantor and other income and resources
available to the surviving Grantor.
Section 8.03 Nonproductive Property
Upon written request of the surviving Grantor, the Trustee shall convert any nonproductive
property held in the Marital Trust to productive property. In addition, the surviving Grantor may
require that any nonproductive property held in any qualified retirement plan, private or
commercial annuity, individual retirement annuity, pension, profit-sharing plan, stock -bonus
plan, stock ownership plan, or similar arrangement made payable to the Marital Trust be
converted to productive property.
Section 8.04 General Power of Appointment over Stub Income
The surviving Grantor has the unlimited and unrestricted testamentary general powerto appoint
all or any portion of the accrued and undistributed net income remaining in the Marital Trust at
the surviving Grantor's death to the creditors of the surviving Grantor's estate. The surviving
Grantor has the exclusive right to exercise this general power of appointment.
We intend to create a testamentary power of appointment that is a general power of
appointment as defined in Internal Revenue Code Section 2041.
If the surviving Grantor fails to exercise the testamentary general power of appointment, the
Trustee shall distribute all of the accrued and undistributed net income remaining in the Marital
Trust as provided in Section 8.08.
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Section 8.05 Testamentary Limited Power of Appointment
The surviving Grantor has the testamentary limited power to appoint all or any portion of the
principal remaining in the Marital Trust among our descendants, their spouses and charities
qualified under Section 2055 of the Internal Revenue Code.
The surviving Grantor may not exercise this power to appoint trust property to the surviving
Grantor, the surviving Grantor's estate, the surviving Grantor's creditors, or the creditors of the
surviving Grantor's estate.
We intend to create a testamentary power of appointment that is a limited power of
appointment and not a general power of appointment as defined in Internal Revenue Code
Section 2041.
Section 8.06 Separate Share for Disclaimed Property
The Trustee shall hold any property that has become property of the Marital Trust as a
consequence of a disclaimer by the surviving Grantor as a separate share with provisions identical
to those contained in the other sections of this Article, except that the surviving Grantor will not
have the limited power of appointment that is held under Section 8.05 with respect to the
property of the separate share.
Section 8.07 Qualified Terminable Interest Property
Our intent is that the property of the Marital Trust constitute qualified terminable interest
property for federal and state death tax purposes if and to the extent the Trustee or Personal
Representative makes the necessary election. This instrument must be interpreted to accomplish
this intent.
Section 8.08 Administration of the Marital Trust at the Surviving Grantor's Death
The Marital Trust terminates upon the death of the surviving Grantor.
If the Trustee has divided the Marital Trust into exempt and non-exempt shares, to the extent
that estate taxes are due because the assets of the Marital Trust are included in the estate of the
surviving Grantor and are not paid from the surviving Grantor's estate, the taxes are to be paid
first from the non-exempt share and then, if necessary, from the exempt share.
If the surviving Grantor has not fully exercised the surviving Grantor's testamentary limited
power of appointment over the property remaining at the surviving Grantor's death, the Trustee
shall administer the unappointed balance or remainder of the Marital Trust as provided in Article
Nine and Article Ten.
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ARTICLE NINE
Specific Distributions upon Death of Survivor
As soon as practical after the death of the survivor of us, the Trustee shall make the specific
distributions identified in this Article from our remaining trust property not distributed under
prior Articles of this trust.
Section 9.01 Distributions from Exempt and Non -Exempt Trust Property
The provisions of this Section apply only if the Trustee has created exempt and nonexempt trusts
under the authority of Section 15.21.
If a beneficiary of a specific distribution is a skip person as defined in Internal Revenue Code
Section 2613, then the Trustee should make the specific distribution from exempt trust property
to the extent possible, then from nonexempt trust property.
If a beneficiary of a specific distribution is a non -skip person as defined in Internal Revenue Code
Section 2613, then the Trustee should make the specific distribution from nonexempt trust
property to the extent possible, then from exempt trust property.
Section 9.02 Specific Distribution of Real Property to KENDALL R. BIZZELL
As soon as practicable after the death of the survivor of us, the Trustee shall distribute from the
remaining trust property to the Trustee of the trust established for KENDALL R. BIZZELL under
Article Ten of this agreement, to be held and administered for the benefit of KENDALL R. BIZZELL
as provided therein, all of our interest in the following described real property situated in
Williamson County, Texas, to -wit:
Being 5.001 acres of land, situated in the Charlie Johnson Survey, Abstract No. 850,
in Williamson County, Texas, said land being a portion of that certain tract of land,
called 47.95 acres, as conveyed to Don H. Bizzell and Kendall R. Bizzell by deed as
recorded in Volume 2104, Page 297, of the Official Records of Williamson County,
Texas, and being more particularly described in Warranty Deed dated March 4,
2014, from BB&S Partners, Ltd., to Don H. Bizzell, recorded under Document No.
2014014923, Official Records, Williamson County, Texas.
Together with a non-exclusive easement over and across that certain tract of 0.58
acres of land, 30 feet wide, out of the G. B. Mayhall Survey, Abstract No. 821 and
the C. Joyner Survey, Abstract No. 820, in Williamson County, Texas, and being
more particularly described in Grant of Easement for Access and Public Utilities,
dated December 3, 2004, from Carol Travathan to Don H. Bizzell and Sammie D.
Bizzell and The BB&S Partners, Ltd., recorded under Document No. 2004097867,
Official Records, Williamson County, Texas.
If KENDALL R. BIZZELL is deceased, the Trustee shall distribute this property to HYLA M. BIZZELL,
outright, and free of trust, if she is then -living and provided she was married to and not legally
separate from KENDALL R. BIZZELL on the date of his death. If HYLA BIZZELL is deceased, or if she
was not married to or was legally separated from KENDALL R. BIZZELL on the date of his death,
then the Trustee shall distribute this property per stirpes in trust to the descendants of KENDALL
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R. BIZZELL. The Trustee shall hold and administer the trust for each descendant of KENDALL R.
BIZZELL under the same terms as the trust for KENDALL R. BIZZELL as provided under Section
10.02 of Article Ten.
If KENDALL R. BIZZELL has no then -living descendants, then this specific distribution shall lapse,
and the Trustee shall distribute this property with our remaining trust property, pursuant to the
provisions of Article Ten.
Property passing under this Section passes free of any administrative expenses or death taxes.
Section 9.03 Specific Distribution of Real Property to KAYLA S. SMITH
As soon as practicable after the death of the survivor of us, the Trustee shall distribute from the
remaining trust property to the Trustee of the trust established for KAYLA S. SMITH under Article
Ten of this agreement, to be held and administered for the benefit of KAYLA S. SMITH as provided
therein, all of our interest in the following described real property situated in Williamson County,
Texas, to -wit:
Being a 1.48 acre of land out of the Charlie Johnson Survey, Abstract No. 850. Said
land also being out of a certain 47.95 acre tract conveyed to Don H. Bizzell, et al,
of record in Volume 2104, Page 297 of the Official Records of Williamson County,
Texas, and being more particularly described in Warranty Deed dated February
13, 1996, from Kendall R. Bizzell to Don H. and Sammie D. Bizzell, recorded under
Document No. 9608106, Official Records, Williamson County, Texas.
If KAYLA S. SMITH is deceased, the Trustee shall distribute this property per stirpes in trust to the
descendants of KAYLA S. SMITH. The Trustee shall hold and administer the trust for each
descendant of KAYLA S. SMITH under the same terms as the trust for KAYLA S. SMITH as provided
under Section 10.03 of Article Ten.
If KAYLA S. SMITH has no then -living descendants, then this specific distribution shall lapse, and
the Trustee shall distribute this property with our remaining trust property, pursuant to the
provisions of Article Ten.
Property passing under this Section passes free of any administrative expenses or death taxes.
Section 9.04 Specific Distribution of Partnership Interest to KAYLA S. SMITH
As soon as practicable after the death of the survivor of us, the Trustee shall distribute from the
remaining trust propertyto the Trustee of the trust established for KAYLA S. SMITH under Article
Ten of this agreement, to be held and administered for the benefit of KAYLA S. SMITH as provided
therein, all of our interest, in BB&S PARTNERS, LTD., File Number 00142139-10, whether such
interest is held in either of our individual names or in the name of the trust.
If KAYLA S. SMITH is deceased, the Trustee shall distribute this property per stirpes in trust to the
descendants of KAYLA S. SMITH. The Trustee shall hold and administer the trust for each
descendant of KAYLA S. SMITH under the same terms as the trust for KAYLA S. SMITH as provided
under Section 10.03 of Article Ten.
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If KAYLA S. SMITH has no then -living descendants, then this specific distribution shall lapse, and
the Trustee shall distribute this property with our remaining trust property, pursuant to the
provisions of Article Ten.
Property passing under this Section passes free of any administrative expenses or death taxes.
Section 9.05 Specific Distribution of Equipment and Tools to KAYLA S. SMITH
As soon as practicable after the death of the survivor of us, the Trustee shall distribute from the
remaining trust property to KAYLA S. SMITH, outright and free of trust, all equipment and tools.
If KAYLA S. SMITH is deceased, the Trustee shall distribute this property per stirpes to the
descendants of KAYLA S. SMITH, outright and free of trust.
If KAYLA S. SMITH has no then -living descendants, then this specific distribution shall lapse, and
the Trustee shall distribute this property with our remaining trust property, pursuant to the
provisions of Article Ten.
Property passing under this Section passes free of any administrative expenses or death taxes
Section 9.06 Encumbrances and Incidental Expenses
Property passing under this Article will pass subject to all liens, security interests, or any other
encumbrances on the property.
The Trustee shall pay, as an administration expense, the reasonable expenses of storing, insuring,
packing, transporting, and otherwise caringforthe property until each item of property is actually
delivered to the appropriate beneficiary.
Section 9.07 Residuary Distribution
The Trustee shall distribute all remainingtrust property not distributed under this or prior Articles
of this trust as provided in the Articles that follow.
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ARTICLE TEN
Distribution to Our Descendants
Upon the death of the survivor of us, the Trustee shall administer and distribute our remaining
trust property (not distributed under prior Articles of this instrument) under the terms of this
Article. The Trustee shall apply the terms of the trusts for our descendants separately to property
originating from different Grantors. Although this Article speaks in terms of a single trust for
each descendant, we anticipate that each trust shall instead be held as two or more trusts for
each descendant as set forth in Section 15.21 if the Trustee in the Trustee's discretion determines
to do so for generation skipping transfer tax purposes.
Section 10.01 Division of Our Remaining Trust Property
The Trustee shall divide our remaining property into separate shares for our descendants, per
stirpes.
The Trustee shall administer the share for each of our living children as a separate share for the
benefit of the child as provided in the Sections that follow. The Trustee shall administer the share
for each descendant of a deceased child as provided in Section 10.04.
Section 10.02 Distribution of Share for KENDALL R. BIZZELL
The Trustee shall administer the share set aside for KENDALL R. BIZZELL in trust as provided in
this Section; provided however, if KENDALL R. BIZZELL is receiving or applying for needs -based
government benefits, the Trustee shall retain and administer the trust for KENDALL R. BIZZELL
pursuant to the provisions of Section 13.01 of this agreement.
(a) Distributions of Income and Principal
The Trustee may distribute to KENDALL R. BIZZELL as much income and principal of his
trust as the Trustee determines is necessary or advisable for the health, education,
maintenance or support of KENDALL R. BIZZELL
The Trustee shall add any undistributed net income to principal.
(b) Guidelines for Discretionary Distributions
In making discretionary distributions to KENDALL R. BIZZELL, it is our desire to provide for
his well-being and happiness. The Trustee should consider the other known resources
available to KENDALL R. BIZZELL before making distributions and should bear in mind that
we do not want for the trust to become a disincentive for KENDALL R. BIZZELL to lead a
fulfilling life. We want KENDALL R. BIZZELL to provide for himself, but, we acknowledge
that all worthy endeavors and professions may not be remunerative.
The Trustee mayterminate or lessen distributions to KENDALL R. BIZZELL if that objective,
in the judgment of the Trustee, would be served by doing so. We also acknowledge that
the principal of the trust established for KENDALL R. BIZZELL may be exhausted in making
distributions to KENDALL R. BIZZELL.
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(c) Distribution upon the Death of KENDALL R. BIZZELL
KENDALL R. BIZZELL has the testamentary limited power to appoint all or any portion of
the principal and undistributed income remaining in his trust at his death among our
descendants and their spouses, including his spouse, HYLA M. BIZZELL; provided however,
any portion appointed to his spouse shall be in trust, with such trust to be administered
and distributed upon the same terms as the trust for KENDALL R. BIZZELL as provided
under this Section 10.02. KENDALL R. BIZZELL may not exercise this limited power of
appointment to appoint to himself, his estate, his creditors, or creditors of his estate.
We intend to create a limited power of appointment and not a general power of
appointment as defined in Internal Revenue Code Section 2041.
If any part of KENDALL R. BIZZELL's trust is not effectively appointed, the Trustee shall
distribute the remaining unappointed balance per stirpes in trusts to the descendants of
KENDALL R. BIZZELL. The Trustee shall administer the trusts for the descendants of
KENDALL R. BIZZELL under the same terms as KENDALL R. BIZZELL's trust as provided
under this Section 10.02.
If KENDALL R. BIZZELL has no descendants, the Trustee shall distribute the remaining trust
property to KAYLA S. SMITH, in trust, pursuant to the provisions of Section 10.03 of this
Article Ten. If KAYLA S. SMITH is deceased, the Trustee shall distribute the remaining trust
property per stirpes in trusts to the descendants of KAYLA S. SMITH. The Trustee shall
administer the trusts for the descendants of KAYLA S. SMITH under the same terms as
KAYLA S. SMITH's trust as provided under Section 10.03.
If KAYLA S. SMITH has no then -living descendants, the Trustee shall distribute the balance
of the trust property as provided in Article Twelve.
Section 10.03 Distribution of Share for KAYLA S. SMITH
The Trustee shall administer the share set aside for KAYLA S. SMITH in trust as provided in this
Section.
(a) Distributions of Income and Principal
The Trustee may distribute to KAYLA S. SMITH as much income and principal of her trust
as the Trustee determines is necessary or advisable for the health, education,
maintenance or support of KAYLA S. SMITH.
The Trustee shall add any undistributed net income to principal.
(b) Guidelines for Discretionary Distributions
In making discretionary distributions to KAYLA S. SMITH, it is our desire to provide for her
well-being and happiness. The Trustee should consider the other known resources
available to KAYLA S. SMITH before making distributions and should bear in mind that we
do not want for the trust to become a disincentive for KAYLA S. SMITH to lead a fulfilling
life. We want KAYLA S. SMITH to provide for herself, but, we acknowledge that all worthy
endeavors and professions may not be remunerative.
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The Trustee may terminate or lessen distributions to KAYLA S. SMITH if that objective, in
the judgment of the Trustee, would be served by doing so. We also acknowledge that the
principal of the trust established for KAYLA S. SMITH may be exhausted in making
distributions to KAYLA S. SMITH.
(c) Distribution upon the Death of KAYLA S. SMITH
KAYLA S. SMITH has the testamentary limited power to appoint all or any portion of the
principal and undistributed income remaining in her trust at her death among our
descendants, their spouses, and charities qualified under Section 2055 of the Internal
Revenue Code. KAYLA S. SMITH may not exercise this limited power of appointment to
appoint to herself, her estate, her creditors, or creditors of her estate.
We intend to create a limited power of appointment and not a general power of
appointment as defined in Internal Revenue Code Section 2041.
If any part of KAYLA S. SMITH's trust is not effectively appointed, the Trustee shall
distribute the remaining unappointed balance per stirpes in trusts to the descendants of
KAYLA S. SMITH. The Trustee shall administer the trusts for the descendants of KAYLA S.
SMITH under the same terms as KAYLA S. SMITH's trust as provided under this Section
10.03.
If KAYLA S. SMITH has no descendants, the Trustee shall distribute the remaining trust
property to KENDALL R. BIZZELL, in trust, pursuant to the provisions of Section 10.02 of
this Article Ten. If KENDALL R. BIZZELL is deceased, the Trustee shall distribute the
remaining trust property per stirpes in trusts to the descendants of KENDALL R. BIZZELL.
The Trustee shall administer the trusts for the descendants of KENDALL R. BIZZELL under
the same terms as KENDALL R. BIZZELL's trust as provided under Section 10.02.
If KENDALL R. BIZZELL has no then -living descendants, the Trustee shall distribute the
balance of the trust property as provided in Article Twelve.
Section 10.04 Distribution of Shares for Descendants of a Deceased Child
The Trustee shall hold and administer the share set aside for a descendant of a deceased child in
trust.
The trust for a descendant of KENDALL R. BIZZELL shall be held and administered upon the same
terms as the trust for KENDALL R. BIZZELL as provided under Section 10.02 of this Article Ten.
The trust for a descendant of KAYLA S. SMITH shall be held and administered upon the same
terms as the trust for KAYLA S. SMITH as provided under Section 10.03 of this Article Ten.
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ARTICLE ELEVEN
General Power of Appointment over Property Subject to
Taxable Generation -Skipping Transfers
Notwithstanding any provision to the contrary, any beneficiary of any trust created in this
instrument has the unlimited testamentary general power to appoint to the creditors of his
estate any property remaining in the trust of which the distribution would cause a taxable
generation -skipping transfer in excess of any available generation -skipping transfer tax
exemption in the absence of the power of appointment. The beneficiary has the exclusive right
to exercise this general power of appointment.
Any property in the trust that is not distributed under the exercise of the general power of
appointment or is not subject to this power because it is not taxable as a generation -skipping
transfer will be distributed under the provisions of the beneficiary's trust.
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ARTICLE TWELVE
Remote Contingent Beneficiary
If at any time there is no person or entity qualified to receive final distribution of our trust estate,
or any part of it, we direct that the portion of our trust estate with respect to which the failure
of qualified recipients has occurred be distributed one-half to those persons who would inherit
it had DON H. BIZZELL then died unmarried and intestate owning such property and one-half to
those persons who would inherit it had SAMMIE D. BIZZELL then died unmarried and intestate
owning such property, all as determined and in the proportions provided by the laws of Texas
then in effect.
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ARTICLE THIRTEEN
Distributions to Underage and Incapacitated Beneficiaries
Section 13.01 Supplemental Needs Trust
If under any provision of this trust the Trustee is directed to distribute to or for the benefit of any
beneficiary when that person is receiving or applying for needs -based government benefits, the
Trustee shall retain and administer the trust property as follows:
(a) Not a Conduit Trust
The distributions from Retirement Plans (the "conduit trust provisions") set forth in
Section 14.01 do not apply to the provisions of Section 13.01.
(b) Distributions for Supplemental Needs
In its sole, absolute, and unreviewable discretion, the Trustee may distribute
discretionary amounts of net income and principal for supplemental needs of the
beneficiary not otherwise provided by governmental financial assistance and benefits, or
by the providers of services.
"Supplemental needs" refers to the basic requirements for maintaining the good health,
safety, and welfare when, in the discretion of the Trustee, these basic requirements are
not being provided by any public agency, office, or department of any state or of the
United States.
Supplemental needs will also include medical and dental expenses; annual independent
checkups; clothing and equipment; programs of training, education, treatment, and
rehabilitation; private residential care; transportation, including vehicle purchases;
maintenance; insurance; and essential dietary needs. Supplemental needs may include
spending money; additional food; clothing; electronic equipment such as radio, recording
and playback, television and computer equipment; camping; vacations; athletic contests;
movies; trips; and money to purchase appropriate gifts for relatives and friends.
The Trustee will have no obligation to expend trust assets for these needs. But if the
Trustee, in its sole, absolute and unreviewable discretion, decides to expend trust assets,
under no circumstances should any amounts be paid to or reimbursed to the federal
government, any state, or any governmental agency for any purpose, including for the
care, support, and maintenance of the beneficiary.
(c) Objective to Promote Independence of the Beneficiary
While actions are in the Trustee's sole, absolute, and unreviewable discretion, all parties
to this trust should be mindful that the wish is that the beneficiary live as independently,
productively, and happily as possible.
(d) Trust Assets Not to be Considered Available Resource to the Beneficiary
The purpose of the provisions of this Section 13.01 is to supplement any benefits received,
or for which the beneficiary may be eligible, from various governmental assistance
38
programs, and not to supplant any benefits of this kind. All actions of the Trustee shall
be directed toward carrying out this intent, and the Trustee's discretion granted under
this instrument to carry out this intent is sole, absolute, and unreviewable.
For purposes of determining the beneficiary's eligibility for any of these benefits, no part
of the trust estate's principal or undistributed income will be considered available to the
beneficiary for public benefit purposes. The beneficiary must not be considered to have
access to the trust's principal or income, or to have ownership, right, authority, or power
to convert any asset into cash for his or her own use.
The Trustee shall hold, administer, and distribute all property allocated to this trust for
the exclusive benefit of the beneficiary during his or her lifetime. All distributions from
this trust share are in the sole, absolute, and unreviewable discretion of the Trustee, and
the beneficiary is legally restricted from demanding trust assets for his or her support and
maintenance.
In the event the Trustee is requested to release principal or income of the trust to or on
behalf of the beneficiary to pay for equipment, medication, or services that any
government agency is authorized to provide, or to petition a court or any other
administrative agency for the release of trust principal or income for this purpose, the
Trustee is authorized to deny this request and to take whatever administrative or judicial
steps are necessary to continue the beneficiary's eligibility for benefits. This includes
obtaining legal advice about the beneficiary's specific entitlement to public benefits and
obtaining instructions from a court of competent jurisdiction ruling that neither the trust
corpus nor the trust income is available to the beneficiary for eligibility purposes. Any
expenses incurred by the Trustee in this regard, including reasonable attorney fees, will
be a proper charge to the trust estate.
(e) Distribution Guidelines
The Trustee shall be responsible for determining what discretionary distributions will be
made from this trust. The Trustee may distribute discretionary amounts of income and
principal to or for the benefit of the beneficiary for those supplemental needs not
otherwise provided by governmental financial assistance and benefits, or by the providers
of services. Any undistributed income will be added to principal. In making distributions,
the Trustee must:
consider any other known income or resources of the beneficiary that are
reasonably available;
consider all entitlement benefits from any government agency, including Social
Security disability payments, Medicare, Medicaid (or any state Medicaid program
equivalent), Supplemental Security Income (SSI), In -Home Support Service (IHSS),
and any other supplemental purpose benefits for which the beneficiary is eligible;
consider resource and income limitations of any assistance program;
39
make expenditures so that the beneficiary's standard of living will be comfortable
and enjoyable;
not be obligated or compelled to make specific payments;
not pay or reimburse any amounts to any governmental agency or department,
unless proper demand is made by this governmental agency or reimbursement is
required by the state; and
not be liable for any loss of benefits.
(f) No Seeking of Order to Distribute
For purposes of determining the beneficiary's state Medicaid program equivalent
eligibility, no part of the trust estate's principal or undistributed income may be
considered available to the beneficiary. The Trustee shall deny any request by the
beneficiary to;
release trust principal or income to or on behalf of the beneficiary to pay for equipment,
medication, or services that the state Medicaid program equivalent would provide if the
trust did not exist; or
petition a court or any other administrative agency for the release of trust principal or
income for this purpose.
In its sole, absolute, and unreviewable discretion, the Trustee may take necessary
administrative or legal steps to protect the beneficiary's state Medicaid program
equivalent eligibility. This includes obtaining a ruling from a court of competent
jurisdiction that the trust principal is not available to the beneficiary for purposes of
determining state Medicaid program equivalent eligibility. Expenses for this action,
including reasonable attorney fees, will be a proper charge to the trust estate.
(g) Distribution upon the Death of the Beneficiary
Upon the beneficiary's death, the Trustee shall distribute or retain the remaining property
according to the other provisions of this trust as though the provisions of this Section
13.01 had not been effective. If the other provisions of this trust provide for the
beneficiary's share to be held in trust, then those provisions will be interpreted as though
the beneficiary died after the establishment of that trust.
If the other provisions of this trust do not provide for the distribution or retention of the
remaining property, then the beneficiary will have the testamentary limited power to
appoint all or any portion of the principal and undistributed income remaining in the
beneficiary's trust at his or her death among one or more persons or entities. But the
beneficiary may not exercise this limited power of appointment to appoint to himself or
herself, his or her estate, his or her creditors or the creditors of his or her estate.
We intend to create a limited power of appointment and not a general power of
appointment as defined in Internal Revenue Code Section 2041.
40
If any part of the beneficiary's trust is not effectively appointed, the Trustee shall
distribute the remaining unappointed balance per stirpes to the beneficiary's
descendants. If the beneficiary has no then -living descendants, the Trustee shall
distribute the unappointed balance per stirpes to the then -living descendants of the
beneficiary's nearest lineal ancestor who was a descendant of ours or, if there is no then -
living descendant, per stirpes to our descendants.
If we have no then -living descendants, the Trustee shall distribute the balance of the trust
property as provided in Article Twelve.
Section 13.02 Underage and Incapacitated Beneficiaries
Except as may otherwise be specifically provided for a descendant of ours under the provisions
of Article Ten of this agreement, if the Trustee is authorized or directed under any provision of
this trust to distribute net income or principal to a person who has not yet reached the age of 25
years or who is incapacitated as defined in Section 17.07(h), the Trustee may make the
distribution by any one or more of the methods described in Section 13.03. Alternatively, the
Trustee may retain the trust property in a separate trust to be administered by the Trustee under
Section 13.04.
We request that before making a distribution to a beneficiary, the Trustee consider, to the extent
reasonable, the ability the beneficiary has demonstrated in managing prior distributions of trust
property.
Section 13.03 Methods of Distribution
The Trustee may distribute trust property for any beneficiary's benefit, subject to the provisions
of Section 13.02 in any one or more of the following methods:
The Trustee may distribute trust property directly to the beneficiary.
The Trustee may distribute trust property to the beneficiary's guardian, conservator,
parent, other family member, or any person who has assumed the responsibility of caring
for the beneficiary.
The Trustee may distribute trust property to any person or entity, including the Trustee,
as custodian for the beneficiary under the Uniform Transfers to Minors Act or similar
statute.
The Trustee may distribute trust property to other persons and entities for the
beneficiary's use and benefit.
The Trustee may distribute trust property to an agent or attorney in fact authorized to act
for the beneficiary under a valid durable power of attorney executed by the beneficiary
before becoming incapacitated.
Section 13.04 Retention in Trust
The Trustee may retain and administer trust property in a separate trust for any beneficiary's
benefit, subject to the provisions of Section 13.02 as follows.
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(a) Distribution of Net Income and Principal
The Independent Trustee may distribute to the beneficiary as much of the net income
and principal of any trust created under this Section as the Independent Trustee may
determine advisable for any purpose. If there is no then -serving Independent Trustee,
the Trustee shall distribute to the beneficiary as much of the net income and principal of
the trust created under this Section as the Trustee determines is necessary or advisable
for the beneficiary's health, education, maintenance or support. Any undistributed net
income will be accumulated and added to principal.
(b) Right of Withdrawal
When the beneficiary whose trust is created under this Section either reaches the age of
25 years or is no longer incapacitated, the beneficiary may withdraw all or any portion of
the accumulated net income and principal from the trust.
(c) Distribution upon the Death of the Beneficiary
Subject to the terms of the next paragraph, the beneficiary whose trust is created under
this Section may appoint all or any portion of the principal and undistributed net income
remaining in the beneficiary's trust at the beneficiary's death among one or more persons
or entities, and the creditors of the beneficiary's estate. The beneficiary has the exclusive
right to exercise this general power of appointment.
The beneficiary may not exercise this power of appointment to appoint to the beneficiary,
the beneficiary's estate, the beneficiary's creditors, or creditors of the beneficiary's estate
from the limited share of the beneficiary's trust. For purposes of this power of
appointment, the limited share of the beneficiary's trust is that portion of the
beneficiary's trust that has an inclusion ratio for generation -skipping transfer tax
purposes of zero or that without the exercise of the power of appointment, would not
constitute a taxable generation -skipping transfer at the beneficiary's death. If the
generation -skipping tax does not then apply, the limited share will be the beneficiary's
entire trust.
If any part of the beneficiary's trust is not effectively appointed, the Trustee shall
distribute the remaining unappointed balance per stirpes to the beneficiary's
descendants. If the beneficiary has no then -living descendants, the Trustee shall
distribute the unappointed balance per stirpes to the then -living descendants of the
beneficiary's nearest lineal ancestor who was a descendant of ours or, if there is no then -
living descendant, per stirpes to our descendants.
If we have no then -living descendants, the Trustee shall distribute the balance of the trust
property as provided in Article Twelve.
Section 13.05 Application of Article
Any decision made by the Trustee under this Article is final, controlling, and binding upon all
beneficiaries subject to the provisions of this Article.
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The provisions of this Article do not apply to distributions to either of us from any trust
established under this trust.
Except as provided in Section 13.01, the provisions of this Article do not apply to distributions
that are required to be made to a beneficiary under the provisions of Section 14.01.
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ARTICLE FOURTEEN
Retirement Plans and Life Insurance Policies
The provisions of this Article apply to qualified retirement plans and insurance policies owned by
or made payable to the trust.
Section 14.01 Retirement Plans
Notwithstanding any contrary provision in this trust, this Section's provisions apply to qualified
retirement plans.
(a) Rights of the Trustee
Subject to the provisions below pertaining to distributions from qualified retirement
plans, the Trustee may exercise the right to determine the manner and timing of
payments of qualified retirement plan benefits that are permitted and are consistent with
the federal income tax rules regarding required minimum distributions under Internal
Revenue Code Section 401(a)(9).
The Trustee may make a qualified disclaimer of any qualified retirement benefits or non -
qualified annuity benefits payable to the trust.
No beneficiary may hold the Trustee liable for any decision regarding the selection of the
death benefit election or the disclaimer of any qualified retirement benefits payable to
the trust.
(b) Distributions from Retirement Plans to the Survivor's Trust
To the extent that at least part of any tax -favored retirement plan is distributed to the
Survivor's Trust, the Trustee may (or must, if so requested bythe surviving Grantor) cause
the plan or part of the plan to be paid directly to the surviving Grantor as beneficiary, or
must (if so required by the surviving Grantor) cause the plan or part of the plan to be
transferred directly into another retirement plan in the surviving Grantor's name, without
the intervening step of transferring it to the Survivor's Trust.
If the Survivor's Trust becomes the beneficiary of death benefits under any qualified
retirement plan, each year, beginning with the year of the deceased Grantor's death, the
Trustee shall withdraw at least the greater of:
the net income earned on the Survivor's Trust's share of the plan during the year;
and
the minimum distribution required to be withdrawn from the Survivor's Trust's
share of the plan under Internal Revenue Code Section 401(a)(9).
The Trustee may withdraw additional amounts from the Survivor's Trust's share of the
plan as the Trustee deems advisable. The Trustee shall immediately distribute all
amounts withdrawn to the surviving Grantor.
If the surviving Grantor is then deceased, the Trustee shall instead distribute the amount
that would have been distributed to the surviving Grantor to the remainder beneficiary.
44
This Subsection's purpose is to ensure that the life expectancy of the surviving Grantor
may be used to calculate the minimum distributions required by the Internal Revenue
Code. This Subsection is to be interpreted consistent with this intent, despite any
direction to the contrary in this trust.
Notwithstanding any other provision of this trust, the Trustee shall treat annuity and
other periodic payments from any qualified retirement plans in any given year as income,
to the extent the distribution represents income generated and treated as generated by
any qualified retirement plan for that year. If income information is not available, then
the Trustee shall apportion the annuity and other periodic payments between principal
and income in an equitable and practical manner under Section 15.10.
(c) Distributions from Retirement Plans to the Marital Trust
If the Marital Trust becomes the beneficiary of death benefits under any qualified
retirement plan, each year, beginning with the year of the deceased Grantor's death, the
Trustee shall withdraw the "required distribution amount" which means the greater of:
the net income earned on the Marital Trust's share of the plan during the year;
and
the minimum distribution required to be withdrawn from Marital Trust's share of
the plan under Internal Revenue Code Section 401(a)(9).
The Trustee may withdraw additional amounts from the Marital Trust's share of the plan
as the Trustee deems advisable, but only if the dispositive terms of the trust authorize the
Trustee to immediately distribute the withdrawn amount as provided in this Subsection
to the surviving Grantor. The Trustee shall distribute at least annually the required
distribution amount to the surviving Grantor.
If the surviving Grantor is then deceased, the Trustee shall instead distribute the amount
that would have been distributed to the surviving Grantor to the remainder beneficiary.
This Subsection's purpose is to ensure that the life expectancy of the surviving Grantor
may be used to calculate the minimum distributions required by the Internal Revenue
Code. This Subsection is to be interpreted consistent with this intent, despite any
direction to the contrary in this trust.
Notwithstanding any other provision of this trust, the Trustee shall treat annuity and
other periodic payments from any qualified retirement plans in any given year as income,
to the extent the distribution represents income generated and treated as generated by
any qualified retirement plan for that year. If income information is not available, then
the Trustee shall apportion the annuity and other periodic payments between principal
and income in an equitable and practical manner under Section 15.10.
(d) Distributions from Retirement Plans to Trusts Other Than the Marital Trust or
Trusts that Qualify for the Federal Estate Tax Marital Deduction
Unless specifically stated otherwise beginning with the year of a Grantor's death, if any
trust created under this instrument other than the Marital Trust or a trust that qualifies
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for the federal estate tax marital deduction becomes the beneficiary of death benefits
under any qualified retirement plan, the Trustee shall annually withdraw from the trust's
share of the plan the minimum distribution required under Internal Revenue Code Section
401(a)(9). The Trustee may withdraw additional amounts from the trust's share of the
plan as the Trustee deems advisable, but only if the dispositive terms of the trust
authorize the Trustee to immediately distribute the withdrawn amount as provided in this
Subsection.
The Trustee shall immediately distribute all amounts withdrawn to:
the surviving Grantor, if a trust beneficiary;
if the surviving Grantor is not a trust beneficiary, to our descendants, per stirpes,
who are trust beneficiaries; and
if the surviving Grantor is not a trust beneficiary and no descendant of ours is a
trust beneficiary, then equally to the trust's Income Beneficiaries.
Amounts required to be withdrawn and distributed under this Subsection will reduce
mandatory distribution amounts under other provisions of this trust that otherwise
require distribution of all the trust's income.
This Subsection's purpose is to ensure that the trust beneficiaries' life expectancies may
be used to calculate the minimum distributions required by the Internal Revenue Code.
This Subsection is to be interpreted consistent with our intent, despite any direction to
the contrary in this trust.
(e) Minimum Required Distribution
In administering the trust, the minimum required distribution for each qualified
retirement plan for any year is the greater of:
the value of the qualified retirement plan determined as of the preceding year
end, divided by the applicable distribution period; and
the amount that the Trustee is required to withdraw under the laws then
applicable to the trust to avoid penalty.
If a Grantor dies before the required beginning date for a qualified retirement plan, the
applicable distribution period means the beneficiary's life expectancy. If a Grantor dies
on or after the required beginning date for a qualified retirement plan, the applicable
distribution period means the beneficiary's life expectancy, or the deceased Grantor's
remaining life expectancy, if longer.
Notwithstanding the foregoing, if a Grantor's death occurs on or after the required
beginning date for a qualified retirement plan, the minimum required distribution for the
year of death means:
the amount that was required to be distributed to the Grantor with respect to the
qualified retirement plan during the year; minus
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amounts actually distributed to the Grantor.
"Life expectancy," "required beginning date" and other similar terms used in this
Subsection are to be determined in accordance with Internal Revenue Code Section
401(a)(9).
Section 14.02 Life Insurance Policies
The following provisions apply to life insurance policies owned by or made payable to the trust.
(a) Provisions during Our Lives
During our lives, each of us individually reserves all of the rights, powers, privileges, and
options, with respect to any insurance policy, annuity, or any other third -party beneficiary
contract owned by or made payable to the trust. This includes the rights to designate and
change beneficiaries, to borrow money, to surrender the policy, to receive any payments
as owner, and to make any available elections.
The Trustee does not have a duty to exercise or to not exercise any rights, powers,
privileges, or options with respect to any insurance policy, annuity contract, or other
third -party beneficiary contract. The Trustee does not have an obligation to pay
premiums or other contractual amounts that may be payable under any policy.
(b) Provisions after Our Death
After the death of a Grantor, the Trustee may make all appropriate elections with respect
to these policies and may collect all sums made payable to the trust or to the Trustee
under all these policies or contracts.
The Trustee may exercise any settlement options or other options or rights that may be
available under the terms of any policy or contract. No beneficiary may hold the Trustee
liable because of any election the Trustee has made with respect to any policy or contract.
Section 14.03 Liability of Payor
Persons or entities dealing in good faith with the Trustee are not required to see to the proper
application of proceeds delivered to the Trustee, or to inquire into any provision of this trust.
A receipt signed by the Trustee for any proceeds or benefits paid will be a sufficient discharge to
the person or entity making the payment.
Section 14.04 Collection Efforts
The Trustee shall make reasonable efforts to collect all life insurance policy proceeds and
qualified retirement benefits payable to the trust.
The Trustee may commence legal or administrative proceedings to collect any life insurance
policy proceeds or qualified retirement benefits to which the trust is entitled. The Trustee need
not begin these proceedings until the Trustee is satisfactorily indemnified for any expenses and
liabilities the Trustee may incur in connection with the proceeding.
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The Trustee may settle any claims with respect to the collection of any life insurance proceeds or
qualified retirement benefits to which the trust may be entitled. A settlement made by the
Trustee is binding on all beneficiaries.
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ARTICLE FIFTEEN
Trust Administration
Section 15.01 Distributions to Beneficiaries
Whenever this trust authorizes or directs the Trustee to distribute net income or principal to a
beneficiary, the Trustee may apply any property that otherwise could be distributed directly to
the beneficiary for his or her benefit. The Trustee is not required to inquire into the beneficiary's
ultimate disposition of the distributed property unless specifically directed otherwise by this
trust.
The Trustee may make cash distributions, in -kind distributions, or distributions partly in each, in
proportions and at values determined by the Trustee. The Trustee may allocate undivided
interests in specific assets to a beneficiary or trust in any proportion or manner that the Trustee
determines, even though the property allocated to one beneficiary may be different from that
allocated to another beneficiary.
The Trustee may make these determinations without regard to the income tax attributes of the
property and without the consent of any beneficiary.
Section 15.02 Beneficiary's Status
Until the Trustee receives notice of the incapacity, birth, marriage, death, or other event upon
which a beneficiary's right to receive payments may depend, the Trustee will not be held liable
for acting or not acting with respect to the event, or for disbursements made in good faith to
persons whose interest may have been affected by the event. Unless otherwise provided in this
trust, a parent or Legal Representative may act on behalf of a minor or incapacitated beneficiary.
The Trustee may rely on any information provided by a beneficiary with respect to the
beneficiary's assets and income. The Trustee will have no independent duty to investigate the
status of any beneficiary and will not incur any liability for not doing so.
Section 15.03 Mandatory Payments of a Pecuniary Amount
If any person holds the right to receive a pecuniary amount from the trust upon the death of
either of us, the Trustee must either:
satisfy the entire pecuniary amount or irrevocably set aside property to satisfy the entire
pecuniary amount within 15 months of the death; or
pay appropriate interest, as defined in Treasury Regulations Section 26.2642-
2(b)(4)(ii)(B), to the person.
In addition, if the Trustee satisfies the pecuniary amount with an in -kind distribution, the Trustee
will allocate assets to satisfy the pecuniary amount in a manner that fairly reflects net
appreciation or depreciation in the value of the available assets, as measured from the valuation
date to the payment date.
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Section 15.04 No Court Proceedings
The Trustee shall administer this trust with efficiency, with attention to the provisions of this
trust, and with freedom from judicial intervention. If the Trustee or another interested party
institutes a legal proceeding, the court will acquire jurisdiction only to the extent necessary for
that proceeding. Any proceeding to seek instructions or a court determination may only be
initiated in the court with original jurisdiction over matters relating to the construction and
administration of trusts. Seeking instructions or a court determination is not to be construed as
subjecting this trust to the court's continuing jurisdiction.
Section 15.05 No Bond
The Trustee is not required to furnish any bond for the faithful performance of the Trustee's
duties unless required by a court of competent jurisdiction and only if the court finds that a bond
is needed to protect the beneficiaries' interests. No surety will be required on any bond required
by any law or court rule, unless the court specifies its necessity.
Section 15.06 Exoneration of the Trustee
No successor Trustee is obligated to examine the accounts, records, or actions of any previous
Trustee or the Executor of a deceased Grantor. No successor Trustee may be held responsible
for any act, omission, or forbearance by any previous Trustee or of the Executor of a deceased
Grantor.
Any Trustee may obtain written agreements from the beneficiaries or their Legal Representatives
releasing and indemnifying the Trustee from any liability that may have arisen from the Trustee's
acts, omissions, or forbearances. If acquired from all the trust's living beneficiaries or their Legal
Representatives, any agreement is conclusive and binding on all parties, born or unborn, who
may have or who may later acquire an interest in the trust.
The Trustee may require a refunding agreement before making any distribution or allocation of
trust income or principal and may withhold distribution or allocation pending determination or
release of a tax or other lien. This refunding agreement provision will not apply to any
distribution that qualifies for the federal estate tax unlimited marital deduction or the federal
estate tax charitable deduction.
Section 15.07 Trustee Compensation
An individual serving as Trustee, other than either of us, is entitled to fair and reasonable
compensation for the services provided as a fiduciary. A corporate fiduciary serving as Trustee
will be compensated by agreement between an individual serving as Trustee and the corporate
fiduciary. In the absence of an individual Trustee or an agreement, a corporate fiduciary will be
compensated in accordance with the corporate fiduciary's current published fee schedule.
A Trustee may charge additional fees for services provided that are beyond the ordinary scope
of duties, such as fees for legal services, tax return preparation, and corporate finance or
investment banking services.
In addition to receiving compensation, a Trustee may be reimbursed for reasonable costs and
expenses incurred in carrying out the Trustee's duties under this trust.
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Section 15.08 Employment of Professionals
The Trustee may appoint, employ, and remove investment advisors, accountants, auditors,
depositories, custodians, brokers, consultants, attorneys, advisors, agents, and employees to
advise or assist in the performance of the Trustee's duties. The Trustee may act on the
recommendations of the persons or entities employed, with or without independent
investigation.
The Trustee may reasonably compensate an individual or entity employed to assist or advise the
Trustee, regardless of any other relationship existing between the individual or entity and the
Trustee.
The Trustee may compensate providers of contracted services at the usual rate out of the trust's
income or principal, as the Trustee deems advisable. The Trustee may compensate an individual
or entity employed to assist or advise the Trustee without diminishing the compensation the
Trustee is entitled to under this trust. A Trustee who is a partner, stockholder, officer, director,
or corporate affiliate in any entity employed to assist or advise the Trustee may still receive the
Trustee's share of the compensation paid to the entity.
Section 15.09 Exercise of Testamentary Power of Appointment
A testamentary power of appointment granted under this trust may be exercised by a will or
other acknowledged written instrument specifically referring to the power of appointment. The
holder of a testamentary power of appointment may exercise the power to appoint property
among the permissible appointees in equal or unequal proportions and may designate the terms
and conditions, whether outright or in trust. Except where this trust specifically states otherwise,
the holder of a testamentary power of appointment may grant further powers of appointment
to any person to whom principal may be appointed, including a presently exercisable limited or
general power of appointment.
The Trustee may conclusively presume that any power of appointment granted to any beneficiary
of a trust created under this trust has not been exercised by the beneficiary if the Trustee has no
knowledge of the existence of a will, living trust or other written instrument exercising the power
within three months after the beneficiary's death.
Section 15.10 Determination of Principal and Income
The Trustee shall determine how all Trustee fees, disbursements, receipts, and wasting assets
will be credited, charged, and apportioned between principal and income in a fair, equitable, and
practical manner. The Trustee may allocate capital gain to income rather than principal.
The Trustee may set aside from trust income reasonable reserves for taxes, assessments,
insurance premiums, repairs, depreciation, obsolescence, depletion, and the equalization of
payments to or for the beneficiaries. The Trustee may select appropriate accounting periods for
the trust property.
Notwithstanding the preceding provisions of this trust or Texas law to the contrary, the Trustee
shall treat distributions from any qualified retirement account to any trust established under this
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trust in any given year as income to the extent the distribution represents income generated or
treated as generated by any qualified retirement account for that year.
(a) Annuity and Other Periodic Payments
"Annuity and other periodic payments" refers to distributions made to the Trustee over
a fixed number of years or during the life of one or more individuals because of services
provided or property transferred to the payor in exchange for future payments. This
includes payments made in money or property from the payor's general assets or from a
separate fund created by the payor, including a private or commercial annuity, individual
retirement annuity, pension, profit-sharing plan, stock -bonus plan, stock -ownership plan,
or similar arrangement. The Trustee shall treat annuity and other periodic payments to
any trust established under this trust in any given year as income to the extent the
distribution represents income generated and treated as generated by the annuity or
other periodic payment for that year. If income information is not available, then the
Trustee shall apportion the annuity and other periodic payments between principal and
income in a fair, equitable and practical manner under the guidelines set forth in this
Section.
To the extent an annuity or other periodic payment is characterized as interest, dividend,
or other item of income, or an annuity or other periodic payment is made instead of
interest, dividend, or other item of income, the Trustee shall allocate the payment to
income. The Trustee shall allocate to principal the balance of the annuity or other
periodic payment as well as any other payment received in the same accounting period
that is not characterized as interest, dividend, or other item of income.
To the extent annuity and other periodic payments are made and no part of the payments
are characterized as interest, dividend, or other item of income, the Trustee shall use the
present value of the annuity and other periodic payments as finally determined for
federal estate tax purposes and the Internal Revenue Code Section 7520 rate used to
determine the value for federal estate tax purposes to prepare an annuitization table to
allocate the payments between income and principal.
If the amounts of annuity and other periodic payments change because of changes in the
investment markets or other changes, the Trustee shall allocate the change in the amount
of the payments between income and principal in a fair, equitable, and practical manner.
(b) Protection of Estate Tax Marital Deduction
If, to obtain an estate tax marital deduction for a trust established under this trust, the
Trustee must allocate more of a payment to income than provided for by this Section,
then the Trustee shall allocate to income the additional amount necessary to obtain the
marital deduction.
Section 15.11 Trust Accounting
Except to the extent required by law, the Trustee is not required to file accountings in any
jurisdiction. After both of our deaths, the Trustee must provide an annual accounting to the
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Income Beneficiaries of any trust created under this trust unless waived by the Income
Beneficiaries.
The annual accounting must include the receipts, expenditures, and distributions of income and
principal and the assets on hand for the accounting period. A copy of the federal fiduciary tax
return filed for a trust during the accounting will satisfy this reporting requirement.
In the absence of fraud or obvious error, assent by all Income Beneficiaries to a Trustee's
accounting will make the matters disclosed in the accounting binding and conclusive upon all
persons, including those living on this date and those born in the future who have or will have a
vested or contingent interest in the trust property. In the case of an Income Beneficiary who is a
minor or incapacitated person, the beneficiary's natural guardian or Legal Representative may
give the assent required under this Section.
A beneficiary may object to an accounting provided by the Trustee only by giving written notice
to the Trustee within 60 days after the Trustee provides the accounting. Any beneficiary who
does not submit a timely written objection is considered to assent to the accounting.
The Trustee must make the trust's financial records and documents available to beneficiaries at
reasonable times and upon reasonable notice for inspection. The Trustee is not required to
furnish any information regarding the trust to anyone other than a beneficiary. The Trustee may
exclude any information the Trustee determines is not directly applicable to the beneficiary
receiving the information.
In all events, a beneficiary's Legal Representative may receive any notices and take any action on
behalf of the beneficiary as to an accounting. If any beneficiary's Legal Representative fails to
object to any accounting in writing within 60 days after the Trustee provides the accounting, the
beneficiary's Legal Representative will be considered to assent to the accounting.
Section 15.12 Action of Trustees and Delegation of Trustee Authority
When neither of us is serving as a Trustee, if two Trustees are eligible to act with respect to a
given matter, they must agree unanimously for action to be taken unless the express terms of
the Trustees' appointment provide otherwise. If more than two Trustees are eligible to act with
respect to a given matter, the Trustees must agree by majority for action to be taken.
A nonconcurring Trustee may dissent or abstain from a decision of the majority. A Trustee will
be absolved from personal liability by registering the dissent or abstention in the trust records.
After doing so, the dissenting Trustee mustthen act with the other Trustees in anyway necessary
or appropriate to effect the majority decision.
Notwithstanding the limitations set forth in this Section, unless a Trustee elects otherwise in a
written instrument delivered to the other Trustees, whenever neither of us are serving as a
Trustee, if two or more Trustees are then serving, any one Trustee may sign any checks,
agreements, or other documents on behalf of the trust with the same effect as if all Trustees had
signed. Persons dealingwith the signing Trustee in good faith may rely upon the signing Trustee's
authority to act on behalf of the trust without inquiry as to the other Trustees' agreement.
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Subject to the limitations set forth in Section 16.25, any Trustee may, by written instrument,
delegate to any other Trustee the right to exercise any power, including a discretionary power,
granted to the Trustee in this trust. During the time a delegation under this Section is in effect,
the Trustee to whom the delegation is made may exercise the power to the same extent as if the
delegating Trustee has personally joined in the exercise of the power. The delegating Trustee
may revoke the delegation at any time by giving written notice to the Trustee to whom the power
was delegated.
Section 15.13 Trustee May Disclaim or Release Any Power
Notwithstanding any provision of this trust to the contrary, any Trustee may relinquish any
Trustee power in whole or in part, irrevocably or for any specified period of time, by a written
instrument. The Trustee may relinquish a power personally or may relinquish the power for all
subsequent Trustees.
Section 15.14 Trustee May Execute a Power of Attorney
The Trustee may appoint any individual or entity to serve as the Trustee's agent under a power
of attorney to transact any business on behalf of the trust or any other trust created under this
trust as is reasonably necessary in the administration of the trust.
Section 15.15 Additions to Separate Trusts
If upon the death of the survivor of us, or upon the termination of any trust created under this
trust, a final distribution is to be made to a person who is the Primary Beneficiary of another trust
established under this trust agreement, and there is no specific indication whether the
distribution is to be made in trust or outright, the Trustee shall make the distribution to the
second trust instead of distributing the property to the beneficiary outright. For purposes of
administration, the distribution will be treated as though it had been an original part of the
second trust.
Section 25.16 Authority to Merge or Sever Trusts
The Trustee may merge a trust created under this trust with any other trust, if the two trusts
contain substantially the same terms for the same beneficiaries and have at least one Trustee in
common. The Trustee may administer the merged trust under the provisions of the instrument
governing the other trust and this trust will no longer exist if it merges into another trust.
Accordingly, in the event another trust is merged into this trust or a trust created under the
provisions of this trust document, the Trustee may shorten the period during which this trust
subsists to comply with Section 17.01, if necessary, to effect the merger. But if a merger does
not appear feasible, the Trustee may consolidate the trusts' assets for purposes of investment
and trust administration while retaining separate records and accounts for each respective trust.
The Trustee may sever any trust on a fractional basis into two or more separate and identical
trusts or may segregate a specific amount or asset from the trust property by allocating it to a
separate account or trust. The separate trusts may be funded on a non -pro rata basis but the
funding must be based on the assets' total fair market value on the funding date. After the
segregation, income earned on a segregated amount or specific asset passes with the amount or
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asset segregated. The Trustee shall hold and administer each severed trust upon terms and
conditions identical to those of the original trust.
Subject to the trust's terms, the Trustee may consider differences in federal tax attributes and
other pertinent factors in administering the trust property of any separate account or trust, in
making applicable tax elections and in making distributions. A separate trust created by
severance must be treated as a separate trust for all purposes from the effective severance date;
however, the effective severance date may be retroactive to a date before the Trustee exercises
the power.
Section 15.17 Authority to Terminate Trusts
The Independent Trustee may terminate any trust created under this trust at any time, if the
Independent Trustee, in its sole and absolute discretion, determines that administering a trust
created under this trust is no longer economical. Once distributed, the Trustee will have no
further responsibility with respect to that trust property. The Trustee will distribute the trust
property from a terminated trust in this order:
to us, if we are both then living;
if one of us is deceased, to the surviving Grantor, if the surviving Grantor is then a trust
beneficiary;
if we are both deceased or the surviving Grantor is not a trust beneficiary, to the
beneficiaries then entitled to mandatory distributions of the trust's net income, in the
same proportions; and then
if none of the beneficiaries are entitled to mandatory distributions of net income, to the
beneficiaries then eligible to receive discretionary distributions of the trust's net income,
in the amounts and shares the Independent Trustee determines.
Section 15.18 Merger of Corporate Fiduciary
If any corporate fiduciary acting as the Trustee under this trust is merged with or transfers
substantially all of its trust assets to another corporation, or if a corporate fiduciary changes its
name, the successor will automatically succeed to the trusteeship as if that successor had been
originally named a Trustee. No document of acceptance of trusteeship will be required.
Section 15.19 Funeral and Other Expenses of Beneficiary
Upon the death of an Income Beneficiary, the Trustee may pay the funeral expenses, burial or
cremation expenses, enforceable debts, or other expenses incurred due to the death of the
beneficiary from trust property. This Section only applies to the extent the Income Beneficiary
has not exercised any testamentary power of appointment granted to the beneficiary under this
trust.
The Trustee may rely upon any request by the deceased beneficiary's Legal Representative or
family members for payment without verifying the validity or the amounts and without being
required to see to the application of the payment. The Trustee may make decisions under this
Section without regard to any limitation on payment of expenses imposed by statute or court
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rule and without obtaining the approval of any court having jurisdiction over the administration
of the deceased beneficiary's estate.
Section 15.20 Marital Deduction Qualification
The marital gift as described in Article Eight of this trust is intended to be eligible to qualify for
the federal estate tax marital deduction and the provisions of this trust are to be construed to
reflect this intent. To the extent that exercising a provision of this trust would disqualify the
marital gift from the federal estate tax unlimited marital deduction, that provision is void except
to the extent the Trustee or the deceased Grantor's Executor elects that all or a portion of the
marital gift not qualify for the unlimited marital deduction.
Section 15.21 Generation -Skipping Transfer Tax Provisions
If any trust created under this trust would be partially exempt from generation -skipping transfer
tax after the intended allocation of Available GST Exemption to the trust, then the Trustee may
divide the partially exempt trust so that the allocation of Available GST Exemption can be made
to a trust that will be entirely exempt from generation -skipping transfer tax. If the Trustee
chooses to divide a trust that would otherwise be a partially exempt trust, the Trustee must
create and administer the separate trusts as provided in this Section.
(a) Division into Exempt and Non -Exempt Trusts
The Trustee shall divide the property of the otherwise partially -exempt trust into two
separate trusts, the "exempt trust" and the "nonexempt trust." The exempt trust will
consist of the largest fractional share of the otherwise partially exempt trust's total assets
that will permit the exempt trust to be entirely exempt from generation -skipping transfer
tax. The nonexempt trust will consist of the balance of the otherwise partially exempt
trust's total assets.
To compute the fractional share, the Trustee will use asset values as finally determined
for federal estate tax purposes. The Trustee must then apply the fraction to the assets at
their actual value on the effective date or dates of distribution so that the actual value of
the fractional share resulting from the application of the fraction will include fluctuations
in the trust property's value. We request that the Trustee allocate the value of any Roth
IRAs payable to the trust to the exempt trust to the extent possible.
(b) Administration of the Trusts
The Trustee shall administerthe exempt and nonexempt trusts created under this Section
as separate and independent trusts but under the same terms as the original trust.
When the Trustee is administering exempt and nonexempt trusts created under this
Section or any other provisions of this agreement for a single Primary Beneficiary and if
the Trustee is required to make mandatory distributions or distributions of a unitrust
amount, the trustee may determine the mandatory distribution or unitrust amount on an
aggregate basis of the assets of both the exempt and nonexempt trusts and, in which
case, the aggregate mandatory distribution or unitrust amount so specified shall not
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change but the Trustee may distribute such amount from either trust or partly from each
in any ratio.
To the extent possible, the Trustee should make distributions to a non -skip person as
defined by Internal Revenue Code Section 2613 from the nonexempt trust and
distributions to a skip person as defined by Section 2613 from an exempt trust. The
Trustee may designate names for the exempt and nonexempt trusts.
(c) Expression of Our Intent
Our intent is to minimize the application of the generation -skipping transfer tax to the
trust property but not to affect the total amount of trust property to which any
beneficiary may be entitled under this trust. This trust must be construed and interpreted
to give effect to this intent.
(d) Additions of Property to Exempt and Non -Exempt Trusts
If at any time any property that has an inclusion ratio greater than zero for generation -
skipping transfer tax purposes would be added to a trust with property that has an
inclusion ratio of zero, then the Trustee will instead hold the property in a separate trust
on the same terms and conditions as the original trust.
(e) Re -Allocation
If the Trustee's determination of whether a trust in this trust is partially, entirely, or not
exempt from GSTtaxes is later incorrect (for example, if the Congress by law or the Service
by regulation or ruling applies the generation -skipping transfer tax retroactively to the
trust), the Trustee may re -allocate the assets as of the initial division date, as provided in
this Section.
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ARTICLE SIXTEEN
The Trustee's Powers
Section 16.01 Introduction to Trustee's Powers
Except as otherwise specifically provided in this trust, the Trustee may exercise the powers
granted by this trust without prior approval from any court, including those powers set forth
under the laws of the State of Texas or any other jurisdiction whose law applies to this trust. The
powers set forth in Texas Trust Code are specifically incorporated into this trust.
The Trustee shall exercise the Trustee powers in the manner the Trustee determines to be in the
beneficiaries' best interests. The Trustee must not exercise any power inconsistent with the
beneficiaries' right to the enjoyment of the trust property in accordance with the general
principles of trust law.
The Trustee may have duties and responsibilities in addition to those described in this trust. We
encourage any individual or corporate fiduciary serving as Trustee to obtain appropriate legal
advice if the Trustee has any questions concerning the duties and responsibilities as Trustee.
Section 16.02 Execution of Documents by the Trustee
The Trustee may execute and deliver any written instruments that the Trustee considers
necessary to carry out any powers granted in this trust.
Section 16.03 Investment Powers in General
The Trustee may invest in any type of investment that the Trustee determines is consistent with
the investment goals of the trust, whether inside or outside the geographic borders of the United
States of America and its possessions or territories, taking into account the overall investment
portfolio of the trust.
Without limiting the Trustee's investment authority in any way, we request that the Trustee
exercise reasonable care and skill in selecting and retaining trust investments. We also request
that the Trustee take into account the following factors in choosing investments:
the potential return from the investment, both in income and appreciation;
the potential income tax consequences of the investment;
the investment's potential for volatility; and
the role the investment will play in the trust's portfolio.
We request that the Trustee also consider the possible effects of inflation or deflation, changes
in global and US economic conditions, transaction expenses, and the trust's need for liquidity
while arranging the trust's investment portfolio.
The Trustee may delegate his or her discretion to manage trust investments to any registered
investment advisor or corporate fiduciary.
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Section 16.04 Banking Powers
The Trustee may establish any type of bank account in any banking institutions that the Trustee
chooses. If the Trustee makes frequent disbursements from an account, the account does not
need to be interest bearing. The Trustee may authorize withdrawals from an account in any
manner.
The Trustee may open accounts in the name of the Trustee, with or without disclosing fiduciary
capacity, and may open accounts in the name of the trust. When an account is in the name of
the trust, checks on that account and authorized signatures need not disclose the account's
fiduciary nature or refer to any trust or Trustee.
Section 16.05 Business Powers
If the trust owns or acquires an interest in a business entity, whether as a shareholder, partner,
general partner, sole proprietor, member, participant in a joint venture, or otherwise, the Trustee
may exercise the powers and authority provided for in this Section. The powers granted in this
Section are in addition to all other powers granted to the Trustee in this trust.
(a) No Duty to Diversify
Notwithstanding any duty to diversify imposed by state law or any other provision of this
trust, the Trustee may acquire or indefinitely retain any ownership interest in or
indebtedness of any closely held or nonpublicly traded entity in which the trust, we, our
descendants, and the spouses of our descendants have an ownership interest (the
"business interests"), and even though any business interest may constitute all or a
substantial portion of the trust property. We specifically authorize the Trustee to invest
or indefinitely retain all or any part of the trust property in these business interests,
regardless of any resulting risk, lack of income, diversification, or marketability. We waive
any applicable prudent investor rule, as well as the Trustee's standard of care and duty to
diversify with respect to the acquisition or retention of these business interests.
We recognize that the value of a non -controlling interest in a business entity may be less
than the underlying value of the entity's net assets. Nevertheless, we authorize the
Trustee to acquire or retain any non -controlling business interests.
(b) Specific Management Powers
The Trustee has all power and authority necessary to manage and operate any business
owned by the trust, whether directly or indirectly, including the express powers set forth
in this Subsection. The Trustee may participate directly in the conduct of the business, by
serving as a general partner of a limited partnership, a member, manager or managing
member of a limited liability company, or a shareholder of a corporation, or may employ
others to serve in that capacity.
The Trustee may participate in the management of the business and delegate
management duties and powers to any employee, manager, partner, or associate of the
business, without incurring any liability for the delegation. To the extent that the business
interest held by the trust is not one that includes management powers (such as a minority
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stock interest, limited partnership interest, or a membership interest in a limited liability
company), the Trustee has no obligation to supervise the management of the underlying
assets, and no liability for the actions of those who do manage the business.
The Trustee may enter into management trusts and nominee trusts in which the Trustee
and the trust may serve as the exclusive manager or nominee of property or property
interests on behalf of any limited partnership, limited liability company, or corporation.
The Trustee, individually, or if the Trustee is a corporate fiduciary, then an employee of
the Trustee, may act as a director, general or limited partner, associate, or officer of the
business.
The Trustee may participate with any other person or entity in the formation or
continuation of a partnership either as a general or limited partner, or in any joint
venture. The Trustee may exercise all the powers of management necessary and
incidental to a membership in the partnership, limited partnership, or joint venture,
including making charitable contributions.
The Trustee may reduce, expand, limit, or otherwise adjust the operation or policy of the
business. The Trustee may subject the trust's principal and income to the risks of the
business for any term or period, as the Trustee determines.
For any business in which the trust has an interest, the Trustee may advance money or
other property, make loans (subordinated or otherwise) of cash or securities, and
guarantee the loans of others made to the business. The Trustee may borrow money for
the business, either alone or with other persons interested in the business, and may
secure the loan or loans by a pledge or mortgage of any part of any trust property.
The Trustee may select and vote for directors, partners, associates, and officers of the
business. The Trustee may enter into owners' agreements with a business in which the
trust has an interest or with the other owners of the business.
The Trustee may execute agreements and amendments to agreements as may be
necessary to the operation of the business, including stockholder agreements,
partnership agreements, buy -sell agreements, and operating agreements for limited
liability companies.
The Trustee may generally exercise any powers necessary for the continuation,
management, sale, or dissolution of the business.
The Trustee may participate in the sale, reorganization, merger, consolidation,
recapitalization, or liquidation of the business. The Trustee may sell or liquidate the
business or business interest on terms the Trustee deems advisable and in the best
interests of the trust and the beneficiaries. The Trustee may sell any business interest
held by the trust to one or more of the beneficiaries of this trust or to any trust in which
a majority of the beneficiaries are beneficiaries of this trust. The Trustee may make the
sale in exchange for cash, a private annuity, an installment note, or any combination of
those.
The Trustee may exercise all of the business powers granted in this trust even though the
Trustee may be personally invested in or otherwise involved with the business.
(c) Business Liabilities
If any tort or contract liability arises in connection with the business, and if the trust is
liable, the Trustee will first satisfy the liability from the assets of the business, and only
then from other trust property as determined by the Trustee.
(d) Trustee Compensation
In addition to the compensation set forth in Section 15.07, the Trustee may receive
additional reasonable compensation for services in connection with the operation of the
business. The Trustee may receive this compensation directly from the business, the trust
or both.
(e) Conflicts of Interest
The Trustee may exercise all of the powers granted in this trust even though the Trustee
may be involved with or have a personal interest in the business.
Section 16.06 Contract Powers
The Trustee may sell at public or private sale, transfer, exchange for other property, and
otherwise dispose of trust property for consideration and upon terms and conditions that the
Trustee deems advisable. The Trustee may grant options of any duration for any sales,
exchanges, or transfers of trust property.
The Trustee may enter into contracts, and may deliver deeds or other instruments, that the
Trustee considers appropriate.
Section 16.07 Common Investments
For purposes of convenience with regard to the trust property's administration and investment,
the Trustee may invest part or all of the trust property jointly with property of other trusts for
which the Trustee is also serving as a Trustee. A corporate fiduciary acting as the Trustee may
use common funds for investment. When trust property is managed and invested in this manner,
the Trustee will maintain records that sufficiently identify this trust's portion of the jointly
invested assets.
Section 16.08 Environmental Powers
The Trustee may inspect trust property to determine compliance with or to respond to any
environmental law affecting the property. For purposes of this trust "environmental law" means
any federal, state, or local law, rule, regulation, or ordinance protecting the environment or
human health.
The Trustee may refuse to accept property if the Trustee determines that the property is or may
be contaminated by any hazardous substance or is or was used for any purpose involving
hazardous substances that could create liability to the trust or to any Trustee.
The Trustee may use trust property to:
conduct environmental assessments, audits, or site monitoring;
take remedial action to contain, clean up, or remove any hazardous substance including
a spill, discharge, or contamination;
institute, contest, or settle legal proceedings brought by a private litigant or any local,
state, or federal agency concerned with environmental compliance;
comply with any order issued by any court or by any local, state, or federal agency
directing an assessment, abatement, or cleanup of any hazardous substance; and
employ agents, consultants, and legal counsel to assist the Trustee in these actions.
The Trustee is not liable for any loss or reduction in value sustained by the trust as a result of the
Trustee's decision to retain property on which hazardous materials or substances requiring
remedial action are discovered, unless the Trustee contributed to that loss through willful
misconduct or gross negligence.
The Trustee is not liable to any beneficiary or to any other party for any decrease in the value of
property as a result of the Trustee's actions to comply with any environmental law, including any
reporting requirement.
The Trustee may release, relinquish, or disclaim any power held by the Trustee that the Trustee
determines may cause the Trustee to incur individual liability under any environmental law.
Section 16.09 Farming and Ranching Operations
If the trust owns or acquires an interest in a farm, ranch, or other agricultural property or
business, the Trustee may exercise the authority and discretion provided in this Section. The
powers granted in this Section are in addition to all other powers granted to the Trustee in this
trust.
(a) Authority to Operate the Farm or Ranch
Notwithstanding any duty to diversify imposed by state law, the Trustee may retain and
continue to operate a farm or ranch, even though the interest may constitute all or a
substantial portion of the trust property.
The Trustee may take part in farm or ranch management, or hire a farm manager or a
professional farm management service. The Trustee may delegate any of the powers
authorized by this Section to a hired farm manager or professional farm management
service.
The Trustee may purchase, sell, hold, manage, operate, lease, improve, and maintain the
farm or ranch and any of its interests, and in general deal with all things necessary for
operation as the Trustee deems advisable.
The Trustee may buy, sell, and raise livestock; plant, cultivate, harvest, and sell cash crops;
produce timber or forest products for sale; or lease or rent all or part of the farm or ranch
for cash or a crop share.
The Trustee may contract with hired labor, tenants, or sharecroppers.
The Trustee may construct, repair, and improve farm buildings, fences, and other farm or
ranch structures, including drainage facilities, wells, ponds, and lagoons. The Trustee may
participate in cooperative agreements concerning water and ditch rights.
The Trustee may purchase or rent any kind of farm machinery, equipment, feed, and seed
necessary to operate the farm or ranch.
The Trustee may use approved soil conservation practices in order to conserve, improve,
and maintain the soil's productivity. The Trustee may engage in timber or forest
conservation practices.
The Trustee may engage in any farm program sponsored by any federal, state, or local
governmental agency.
(b) Business Liabilities
If any tort or contract liability arises in connection with the farm or ranch, and if the trust
is liable, the Trustee will first satisfy the liability from the assets of the farm or ranch, and
only then from other property.
(c) Trustee Compensation
In addition to the compensation set forth in Section 15.07, the Trustee may receive
additional reasonable compensation for services in connection with the operation of a
farm or ranch. The Trustee may receive this compensation directly from the farm or
ranch, the trust, or both.
(d) Conflicts of Interest
The Trustee may exercise all of the powers granted in this trust, even though the Trustee
may be involved with or have a personal interest in the farm or ranch.
Section 16.10 Insurance Powers
The Trustee may purchase, accept, hold, and deal with as owner, insurance policies on either or
both of our lives, any beneficiary's life, or any person's life in whom any beneficiary has an
insurable interest.
The Trustee may purchase disability, medical, liability, long-term health care and other insurance
on behalf of and for the benefit of any beneficiary. The Trustee may purchase annuities and
similar investments for any beneficiary.
The Trustee may execute or cancel any automatic premium loan agreement with respect to any
policy, and may elect or cancel any automatic premium loan provision in a life insurance policy.
The Trustee may borrow money to pay premiums due on any policy, either by borrowing from
the company issuing the policy or from another source. The Trustee may assign the policy as
security for the loan.
The Trustee may exercise any option contained in a policy with regard to any dividend or share
of surplus apportioned to the policy to reduce the amount of a policy, to convert or exchange the
policy, or to surrender a policy at any time for its cash value.
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The Trustee may elect any paid -up insurance or extended -term insurance nonforfeiture option
contained in a policy.
The Trustee may sell any policy at its fair market value to anyone having an insurable interest in
the policy, including the insured.
The Trustee may exercise any other right, option, or benefit contained in a policy or permitted
by the issuing insurance company.
Upon termination of the trust, the Trustee may transfer and assign the policies held by the trust
as a distribution of trust property.
Section 16.11 Loans and Borrowing Powers
The Trustee may make loans to any person including a beneficiary, as well as an entity, trust, or
estate, for any term or payable on demand, with or without interest, and secured or unsecured.
The Trustee may encumber any trust property by mortgages, pledges, or otherwise, and may
negotiate, refinance, or enter into any mortgage or other secured or unsecured financial
arrangement, whether as a mortgagee or mortgagor. The term may extend beyond the trust's
termination and beyond the period required for an interest created under this trust to vest in
order to be valid under the rule against perpetuities.
The Trustee may enter into, negotiate, or modify the terms of any mortgage or any other secured
or unsecured agreement granted in connection with any loan entered into by either or both of
us or by any Trustee, and may release or foreclose on any mortgage or security interest payable
to either or both of us or to the trust.
The Trustee may borrow money at interest rates and on other terms that the Trustee deems
advisable from any person, institution, or other source including, in the case of a corporate
fiduciary, its own banking or commercial lending department.
The Trustee may purchase, sell at public or private sale, trade, renew, modify, and extend
mortgages. The Trustee may accept deeds instead of foreclosing.
Section 16.12 Nominee Powers
The Trustee may hold real estate, securities, and any other property in the name of a nominee
or in any other form, without disclosing the existence of any trust or fiduciary capacity.
Section 16.13 Oil, Gas and Mineral Interests
The Trustee may acquire, maintain, develop, and exploit, either alone or jointly with others, any
oil, gas, coal, mineral, or other natural resource rights or interests.
The Trustee may drill, test, explore, mine, develop, extract, remove, convert, manage, retain,
store, sell, and exchange any of those rights and interests on terms and for a price that the
Trustee deems advisable.
The Trustee may execute leases, pooling, unitization, and other types of agreements in
connection with oil, gas, coal, mineral, and other natural resource rights and interests, even
though the terms of those arrangements may extend beyond the trust's termination.
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The Trustee may execute division orders, transfer orders, releases, assignments, farm outs, and
any other instruments that it considers proper.
The Trustee may employ the services of consultants and outside specialists in connection with
the evaluation, management, acquisition, disposition, and development of any mineral interest,
and may pay the cost of the services from the trust's principal and income.
Section 16.14 Payment of Property Taxes and Expenses
Except as otherwise provided in this trust, the Trustee may pay any property taxes, assessments,
fees, charges, and other expenses incurred in the administration or protection of the trust. All
payments will be a charge against the trust property and will be paid by the Trustee out of
income. If the income is insufficient, then the Trustee may make any payments of propertytaxes
or expenses out of the trust property's principal. The Trustee's determination with respect to
this payment will be conclusive on the beneficiaries.
Section 16.15 Purchase of Assets from and Loans to a Deceased Grantor's Probate Estate
Upon the death of a Grantor, the Trustee may purchase at fair market value and retain in the
form received any property that is a part of the deceased Grantor's probate or trust estate as an
addition to the trust. In addition, the Trustee may make secured and unsecured loans to the
deceased Grantor's probate or trust estate. The Trustee may not be held liable for any loss
suffered by the trust because of the exercise of the powers granted in this Section.
The Trustee may not use any trust property for the benefit of the deceased Grantor's estate as
defined in Code of Federal Regulations Title 26 Section 20.2042-1(b), unless the property is
included in the deceased Grantor's gross estate for federal estate tax purposes.
Section 16.16 Qualified Real Property Valuation
The Independent Trustee has the power to amend the terms of a trust holding qualified real
property as defined in Internal Revenue Code Section 2032A, in order to permit the qualified real
property to qualify for special use valuation permitted under Section 2032A, even if the
amendment changes beneficial interests and that directs the segregation of trust property into
more than one trust.
Section 16.17 Qualified Tuition Programs
The Trustee may purchase tuition credits or certificates or make contributions to an account in
one or more qualified tuition programs as defined under Internal Revenue Code Section 529 on
a beneficiary's behalf for the purpose of meeting the beneficiary's qualified higher education
expenses. With respect to an interest in any qualified tuition program, the Trustee may act as
contributor, administering the interest by actions including:
designating and changingthe designated beneficiary of the interest in the qualified tuition
program;
requesting both qualified and nonqualified withdrawals;
selecting among investment options and reallocating funds among different investment
options;
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making rollovers to another qualified tuition program; and
allocating any tax benefits or penalties to the beneficiaries of the trust.
Notwithstanding anything in this provision to the contrary, the designated beneficiary must
always be a beneficiary of the trust from which the funds were distributed to establish the
interest in the qualified tuition program. Investment in a qualified tuition program will not be
considered a delegation of investment responsibility under any applicable statute or other law.
Section 16.18 Real Estate Powers
The Trustee may sell at public or private sale, convey, purchase, exchange, lease for any period,
mortgage, manage, alter, improve, and in general deal in and with real property in the manner
and on the terms and conditions as the Trustee deems appropriate.
The Trustee may grant or release easements in or over, subdivide, partition, develop, raze
improvements to, and abandon any real property.
The Trustee may manage real estate in any manner considered best, and may exercise all other
real estate power's necessary to effect this purpose.
The Trustee may enter into contracts to sell real estate. The Trustee may enter into leases and
grant options to lease trust property, even though the term of the agreement extends beyond
the termination of any trusts established under this trust and beyond the period that is required
for an interest created under this trust to vest in order to be valid under the rule against
perpetuities. The Trustee may enter into any contracts, covenants, and warranty agreements
that the Trustee deems appropriate.
Section 16.19 Residences and Personal Effects
The Trustee may acquire, maintain, and invest in any residence for the beneficiaries' use and
benefit, whether or not the residence is income producing and without regard to the proportion
that the residence's value may bear to the trust property's total value, even if retaining the
residence involves financial risks that Trustees would not ordinarily incur. The Trustee may pay
or make arrangements for others to pay all carrying costs of any residence for the beneficiaries'
use and benefit, including taxes, assessments, insurance, maintenance, and other related
expenses.
The Trustee may acquire, maintain, and invest in articles of personal effects, whether or not the
property produces income. The Trustee may pay for the repair and maintenance of the property.
The Trustee is not required to convert the property referred to in this Section to income -
producing property, except as required by other provisions of this trust.
The Trustee shall permit us to use and occupy as a principal residence (rent free and without
charge except for taxes and other costs and expenses as may be specified elsewhere in this
Agreement) any residential property held in the trust. In addition, the Trustee shall permit the
Primary Beneficiary of any separate trust to use and occupy as a principal residence (rent free
and without charge except for taxes and other costs and expenses as may be specified elsewhere
in this Agreement) any residential property held in such separate trust for the Primary
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Beneficiary. This right lasts for life or until the trust terminates or is revoked (as to the property)
in compliance with Section 11.13 of the Texas Tax Code.
The Trustee is not liable for any depreciation or loss resulting from any decision to retain or
acquire any property as authorized by this Section.
Section 16.20 Digital Assets
The Trustee has the authority to access, modify, control, archive, transfer, and delete our digital
assets.
Digital assets include our sent and received emails, email accounts, digital music, digital
photographs, digital videos, gaming accounts, software licenses, social -network accounts, file -
sharing accounts, financial accounts, domain registrations, Domain Name System (DNS) service
accounts, blogs, listservs, web -hosting accounts, tax -preparation service accounts, online stores
and auction sites, online accounts, and any similar digital asset that currently exists or may be
developed as technology advances.
Our digital assets may be stored on the cloud or on our own digital devices. The Trustee may
access, use, and control our digital devices in order to access, modify, control, archive, transfer,
and delete our digital assets —this power is essential for access to our digital assets that are only
accessible through our digital devices. Digital devices include desktops, laptops, tablets,
peripherals, storage devices, mobile telephones, smartphones, and any similar hardware that
currently exists or may be developed as technology advances.
Section 16.21 Retention and Abandonment of Trust Property
The Trustee may retain any property constituting the trust at the time of its creation, at the time
of the death of a Grantor, or as the result of the exercise of a stock option, without liability for
depreciation or loss resulting from retention. The Trustee may retain property, notwithstanding
the fact that the property may not be of the character prescribed by law for the investment of
assets held by a fiduciary, and notwithstanding the fact that retention may result in inadequate
diversification under any applicable Prudent Investor Act or other applicable law.
The Trustee may hold property that is not income producing or is otherwise nonproductive if
holdingthe property is in the best interests of the beneficiaries in the sole and absolute discretion
of the Trustee. On the other hand, the Trustee will invest contributions of cash and cash
equivalents as soon as reasonably practicable after the assets have been acquired by the trust.
The Trustee may retain a reasonable amount in cash or money market accounts to pay
anticipated expenses and other costs, and to provide -for anticipated distributions to or for the
benefit of a beneficiary.
The Trustee may abandon any property that the Trustee considers of insignificant value.
Section 16.22 Securities, Brokerage and Margin Powers
The Trustee may buy, sell, trade, and otherwise deal in stocks, bonds, investment companies,
mutual funds, common trust funds, commodities, options, and other securities of any kind and
in any amount, including short sales. The Trustee may write and purchase call or put options,
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and other derivative securities. The Trustee may maintain margin accounts with brokerage firms,
and may pledge securities to secure loans and advances made to the Trustee or to or for a
beneficiary's benefit.
The Trustee may place all or any part of the securities held by the trust in the custody of a bank
or trust company. The Trustee may have all securities registered in the name of the bank or trust
company or in the name of the bank's nominee or trust company's nominee. The Trustee may
appoint the bank or trust company as the agent or attorney in fact to collect, receive, receipt for,
and disburse any income, and generallyto perform the duties and services incident to a custodian
of accounts.
The Trustee may employ a broker -dealer as a custodian for securities held by the trust, and may
register the securities in the name of the broker -dealer or in the name of a nominee; words
indicating that the securities are held in a fiduciary capacity are optional. The Trustee may hold
securities in bearer or uncertificated form, and may use a central depository, clearing agency, or
book -entry system, such as The Depository Trust Company, Euroclear, or the Federal Reserve
Bank of New York.
The Trustee may participate in any reorganization, recapitalization, merger, or similar
transaction. The Trustee may exercise or sell conversion or subscription rights for securities of
all kinds and descriptions. The Trustee may give proxies or powers of attorney that may be
discretionary and with or without powers of substitution, and may vote or refrain from voting on
any matter.
Section 16.23 Settlement Powers
The Trustee may settle any claims and demands in favor of or against the trust by compromise,
adjustment, mediation, collaborative law, or other means. The Trustee may release or abandon
any claim in favor of the trust.
Section 16.24 Subchapter S Corporation Stock Provisions
During any period the trust is not treated as a grantor trust for tax purposes under Internal
Revenue Code Section 671, this trust or any trust created under this trust may hold any S
corporation stock held as a separate Electing Small Business Trust or as a separate Qualified
Subchapter S Trust, as provided in this Section.
For purposes of this Section, S corporation stock means all capital stock issued by a corporation
(or other entity taxable as a corporation for federal income tax purposes) that is treated or is
intended to be treated under Section 1361(a) as an 5 corporation for federal income tax
purposes.
(a) Electing Treatment as an Electing Small Business Trust
If the Trustee elects under Internal Revenue Code Section 1361(e)(3) to qualify any
portion of the trust as an Electing Small Business Trust, the Trustee shall:
apportion a reasonable share of the unallocated expenses of all trusts created
under this trust to the Electing Small Business Trust under the applicable
provisions of the Internal Revenue Code and Treasury Regulations; and
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administer the trust as an Electing Small Business Trust, under Internal Revenue
Code Section 1361(e).
(b) Electing Treatment as a Qualified Subchapter S Trust
If the current Income Beneficiary of the trust makes an election under Section 1361(d)(2)
to qualify the trust as a Qualified Subchapter S Trust within the meaning of Section
1361(d)(3), the Trustee shall:
refer to the Qualified Subchapter S Trust using the same name as the trust to
which the stock was originally allocated, plus the name of the current Income
Beneficiary of the trust, followed by the letters QSST;
administer the Qualified Subchapter S Trust in accordance with the same
provisions contained in the trust to which the Trustee allocated the S corporation
stock, as long as the provisions of this Subsection control the trust administration
to the extent that they are inconsistent with the provisions of the original trust;
and
maintain the Qualified Subchapter S Trust as a separate trust held for the benefit
of only one beneficiary as required in Section 1361(d)(3).
The Trustee shall recommend that the current Income Beneficiary of the trust make a
timely election to cause federal tax treatment of the trust as a Qualified Subchapter S
Trust.
(1) Current Income Beneficiary
The current Income Beneficiary of a Qualified Subchapter S Trust is the person
who has a present right to receive income distributions from the trust to which
the Trustee has allocated the S corporation stock. A Qualified Subchapter S Trust
may have only one current Income Beneficiary.
If, under the terms of the trust, more than one person has a present right to
receive income distributions from the trust originally holding the S corporation
stock, the Trustee shall segregate the S corporation stock into separate Qualified
Subchapter S Trusts for each of these people.
(2) Distributions
Until the earlier of the death of the current Income Beneficiary or the date on
which the trust no longer holds any S corporation stock (the QSST termination
date), the Trustee shall distribute at least annually all of the trust's net income, as
defined in Internal Revenue Code Section 643(b) to the current Income
Beneficiary.
The terms of the trust to which the S corporation stock was originally allocated
govern distributions of principal from the Qualified Subchapter S Trust. But until
the QSSTtermination date, the Trustee may distribute principal only to the current
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Income Beneficiary of the Qualified Subchapter S Trust and not to any other
person or entity.
If the Qualified Subchapter S Trust terminates during the lifetime of the current
Income Beneficiary, the Trustee shall distribute all assets of the Qualified
Subchapter S Trust to the current Income Beneficiary outright and free of the
trust.
(3) Allocation of Income and Expenses
The Trustee shall characterize receipts and expenses of any Qualified Subchapter
S Trust in a manner consistent with Internal Revenue Code Section 643(b).
(4) Trust Merger or Consolidation
Notwithstanding any other provision of this trust that may seem to the contrary,
the Trustee may not merge any Qualified Subchapter S Trust with another trust's
assets if doing so would jeopardize the qualification of either trust as a Qualified
Subchapter S Trust.
(c) Governance of the Trusts
The following additional provisions applyto any separate trust created underthis Section.
(1) Protection of S Corporation Status
The Trustee must not administer a trust holding S corporation stock in a manner
that would cause the termination of the S corporation status of the entity whose
stock is held as part of the trust. Therefore, during any period that the trust holds
S corporation stock, the Trustee must construe the terms and provisions of this
trust in a manner that is consistent with the trust qualifying as an Electing Small
Business Trust or as a Qualified Subchapter S Trust. The Trustee must disregard
any provision of this trust that cannot be so construed or applied.
(2) Methods of Distribution
The Trustee may not make distribution in a manner that would jeopardize the
trust's qualification as an Electing Small Business Trust or as a Qualified
Subchapter S Trust.
(3) Disposition of S Corporation Stock
If the Trustee believes the continuation of any trust would result in the
termination of the S corporation status of any entity whose stock is held as a part
of the trust property, the Trustee, other than an Interested Trustee, in addition to
the power to sell or otherwise dispose of the stock, has the power to distribute
the stock to the person who is then entitled to receive the income from the trust.
Section 16.25 Limitation on the Trustee's Powers
All powers granted to Trustees under this trust or by applicable law are limited as set forth in this
Section, unless explicitly excluded by reference to this Section. The limitations set forth in this
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Section do not apply to either of us while we are both alive, and do not apply if either of us is
serving as Trustee of the Survivor's Trust.
(a) An Interested Trustee Limited to Ascertainable Standards
An Interested Trustee may only make discretionary decisions when they pertain to a
beneficiary's health, education, maintenance, or support as described under Internal
Revenue Code Sections 2041 and 2514.
(b) No Distributions in Discharge of Certain Legal Obligations
The Trustee may not exercise or participate in the exercise of discretion with respect to
the distribution of income or principal that would in any manner discharge a legal
obligation of the Trustee, including the obligation of support.
If a beneficiary or any other person has the power to remove a Trustee, that Trustee may
not exercise or participate in the exercise of discretion with respect to the distribution of
income or principal that would in any manner discharge a legal obligation of the person
having the power to remove the Trustee, including that person's obligation of support.
(c) Insurance Policy on the Life of the Trustee
If the trust holds a policy that insures the life of a Trustee, that Trustee may not exercise
any powers or rights with respect to the policy. Instead, a Co -Trustee or an Independent
Special Trustee must exercise the powers and rights with respect to the policy.
If any rule of law or court decision construes the ability of the insured Trustee to name an
Independent Special Trustee as an incident of ownership of the policy, then a majority of
the then current Income Beneficiaries (excluding the insured Trustee if he or she is a
beneficiary) will select the Independent Special Trustee.
(d) Insurance Policy on a Beneficiary's Life
If the trust holds a policy that insures a beneficiary's life, the beneficiary, individually or
as Trustee, may not exercise any power over the policy, its cash value, or its proceeds.
This denial of power is intended to prevent an insured beneficiary from holding any power
that would constitute an incident of ownership of the policy.
In addition, no distribution of income or principal to the insured beneficiary may be
satisfied out of the policy's proceeds, cash value, or other economic benefit of the policy.
The limitations of this Subsection do not apply if, upon the beneficiary's death, the policy's
proceeds would otherwise be included in the beneficiary's gross estate for federal estate
tax purposes.
Section 16.26 Special Provisions Governing the Administration of this Trust when EDWARD
JONES TRUST COMPANY is Serving as Trustee
During any period in which Edward Jones Trust Company is serving as a trustee of this trust or
any sub -trust created hereunder, the provisions set forth in this Section shall control. The
provisions are as follows:
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(a) Special Provisions Relating to Edward Jones Trust Company
Grantors recognize that EDWARD JONES TRUST COMPANY is a subsidiary of the Jones
Financial Companies, L.L.L.P., a Missouri limited liability limited partnership, domiciled in
the state of Missouri. While EDWARD JONES TRUST COMPANY is serving as a Trustee
hereunder; the following additional provisions shall apply, and to the extent of any
inconsistency between the following provisions and the other provisions of this
document, these provisions shall control.
(1) Permitted Activities
EDWARD JONES TRUST COMPANY and any subsidiary or affiliate of the Jones
Financial Companies, L.L.L.P. (hereinafter referred to collectively as an "Affiliate")
may deal between such trust estate and themselves or any other Affiliate in any
principal or agency transaction, either party acting in any capacity, in buying,
selling, pledging, leasing, and exchanging assets, in furnishing or receiving goods,
services, or facilities, and in borrowing or lending funds or participating in other
extensions of credit when, in their discretion, such transaction shall be in the best
interests of the beneficiaries of the trust. The foregoing shall apply regardless of
any compensation, gain, or profit derived by any Affiliate acting in any capacity in
connection with any such transaction. Any Affiliate may furnish services to any
trust estate created in this trust instrument in any capacity as may be necessary
or desirable in the Trustees' sole discretion for the proper management,
protection and sale or other disposition of any part of the trust estate, and may
receive customary and reasonable compensation for services in any such capacity
without reduction for any compensation paid to EDWARD JONES TRUST
COMPANY for its services as Trustee. Edward Jones Trust Company may, from time
to time, hold or invest assets in mutual funds, money market funds, annuities or
other investments. The fund management companies and their affiliates engaged
in operating and distributing such funds or investments receive various
commissions or fees for their services as described in the respective funds'
prospectus, and such commissions or fees are separate from and will not affect
the fees due Edward Jones Trust Company. A portion of such fees received by the
fund management companies and their affiliates may, in turn, be paid to Edward
Jones Trust Company or its affiliates, including but not limited to the Edward Jones
brokerage firm, for administrative, recordkeeping or shareholder services as and
to the extent authorized by Rule 12b-1 under the Investment Company Act of
1940, as amended, or otherwise approved by the fund and its directors.
Additionally, Edward Jones Trust Company, or its affiliates, including but not
limited to the Edward Jones brokerage firm, may receive certain payments known
as "revenue sharing" from certain mutual fund management companies. Such
payments may be based on the average asset values or the sales of fund shares
during an applicable period. To the extent the above described fees or payments
arise from assets held by Edward Jones Trust Company, they may be retained by
or credited to the firm without reducing the amount of fees payable to Edward
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Jones Trust Company by the accounts holding such investments. In the event that
any person employed by EDWARD JONES TRUST COMPANY or any Affiliate shall
also be acting as an officer or director of any corporation in which the trust may
own stock or other securities or as an officer or director of any affiliate of such
corporation or may be a candidate for election as such officer or director, such
person may act as such officer or director and receive compensation therefor in
the same manner as if he or she were not employed by EDWARD JONES TRUST
COMPANY or Affiliate, and shall not be disqualified from voting for his or her
election to such officer or for membership on the board of directors by reason of
such employment or by reason of receiving compensation for such employment.
(2) Powers Regarding Affiliates
EDWARD JONES TRUST COMPANY shall have the following specific powers as to
the trust estate and may exercise the same in its sole discretion without court
order or approval: (i) to engage the services of any Affiliate, and, without limiting
the generality of this authorization, the services of Edward Jones, its main
operating subsidiary, with respect to the following matters: (A) To manage or
advise on the investments of any trust estate created hereunder; (B) to invest the
assets of any trust estate in any financial instrument or investment vehicle sold,
managed, advised, or currently distributed, underwritten or issued by any
Affiliate, including but not limited to money market funds, mutual funds, and
certificates of deposit; provided, however that such investment is a qualified
investment for a corporate fiduciary under Missouri law; (C) to act as a broker or
dealer to execute transactions and to provide other services with respect to any
trust estate, including the purchase of any stocks, bonds or other securities,
insurance, annuities and any other financial instruments or investment vehicles
currently distributed, underwritten or issued by any Affiliate; (D) to perform trust
operations, custody and recordkeeping functions on behalf of EDWARD JONES
TRUST COMPANY; and (E) to pay for services rendered by any Affiliate from the
assets of the trust estate as an expense of trust administration, without
diminution of any payment that EDWARD JONES TRUST COMPANY may receive as
trustee, and recognizing that EDWARD JONES TRUST COMPANY may also receive
credit or other compensation from any Affiliate for services EDWARD JONES
TRUST COMPANY may perform, and may exchange services with any Affiliate; (ii)
to cause or permit all or any part of any trust estate to be held, maintained or
managed in accounts or deposits administered in any jurisdiction inside or outside
the United States of America, and to hold any trust property in the name of its
nominee or nominee of any Affiliate; and (iii) to submit to binding arbitration, at
its discretion, any claim or dispute that may arise with respect to administration
of the trust by EDWARD JONES TRUST COMPANY or any related actions of any
Affiliate.
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(3) Appointment of Special Trustee
EDWARD JONES TRUST COMPANY is authorized to appoint a person or qualified
corporation at any time to act as special Trustee (the "Special Trustee") for the
administration of property with respect to which EDWARD JONES TRUST
COMPANY shall make the determination, in its discretion, that it is not eligible to
act or cannot administer in a practicable manner. EDWARD JONES TRUST
COMPANY may at any time revoke such appointment. So long as any such
appointment is in effect, any power or authority that would be exercisable by
EDWARD JONES TRUST COMPANY with respect to the assets to be administered
by the Special Trustee may be exercised by the Special Trustee with the same force
and effect as if EDWARD JONES TRUST COMPANY had itself taken such action in
the absence of any such restriction or limitation. The Special Trustee shall act
without bond or security and need not account to any court. The Special Trustee
may receive and retain customary and reasonable compensation for services in
such capacity in addition to the compensation to which EDWARD JONES TRUST
COMPANY is entitled under this instrument.
(4) Nonpublic Information; No Duty to Act
EDWARD JONES TRUST COMPANY shall be under no duty and shall not be liable
to any beneficiary for failure to buy, sell or engage in any transaction directly or
indirectly involving securities concerning which EDWARD JONES TRUST
COMPANY, in its corporate capacity or otherwise, may have acquired any
information which has not been disclosed to the public. In this regard, information
required by any Affiliate shall not be imputed to EDWARD JONES TRUST
COMPANY.
(5) Indemnification of the Successor Trustee
Grantors covenant and agree with EDWARD JONES TRUST COMPANY to indemnify
and save and hold it and its Affiliates harmless from and against any and all claims,
demands, losses, liabilities, damages and expenses of whatever kind and nature
which Grantors or the trust may at any time sustain by reason or in consequence
of anything done or omitted with respect to the administration of the trust prior
to EDWARD JONES TRUST COMPANY'S receipt of the assets, it being Grantors'
intention that EDWARD JONES TRUST COMPANY shall be accountable only from
the date it receives the assets of the trust as evidenced by the periodic customer
trust account statement.
(6) Acceptance of Certain Trust Property and Indemnification for
Environmental Expenses
Except as otherwise specifically agreed to by EDWARD JONES TRUST COMPANY, it
shall not be deemed to have accepted title to, and shall not act or be obligated to
act in any way as a fiduciary with respect to, any real property, including any real
property owned or operated by a sole proprietorship, general or limited
74
partnership, limited liability company, or closely held corporation or any interest
in any such business enterprise, which is or may become an asset of the trust until
(i) an appropriate environmental audit is performed at the expense of the trust to
determine that conditions at such real property or operations conducted by such
business enterprise are in compliance with state and federal environmental laws
and regulations affecting such real property or such business enterprise and (ii)
EDWARD JONES TRUST COMPANY has accepted such property as an asset of the
trust by a separate writing delivered to the Grantors, if living, or, if not, to the then
current income beneficiary or beneficiaries of the trust (or their natural or legal
guardians). In all events, EDWARD JONES TRUST COMPANY may decline to accept
title to or act in any way as a fiduciary as to any such property which it has
determined is or thereafter may be in violation of any such environmental law or
regulation but accept appointment as a Trustee as to all other trust property.
After its qualification, EDWARD JONES TRUST COMPANY shall have the right to
reject any property proposed to be transferred to the trust.
EDWARD JONES TRUST COMPANY shall be held harmless from and shall be
indemnified from the trust estate and by Grantors for any liability or expense,
including reasonable attorneys' fees, incurred as a result of any violation, actual
or alleged, of any environmental law or regulation with respect to any property
which EDWARD JONES TRUST COMPANY has actually or allegedly accepted.
EDWARD JONES TRUST COMPANY is expressly authorized to take such remedial
action as it in its sole and absolute discretion deems appropriate to prevent, abate,
remove or otherwise respond to any actual, threatened or alleged violation of, or
otherwise comply with, any environmental law or regulation, or federal, state or
local agency or Court order, affecting any such property. EDWARD JONES TRUST
COMPANY may employ agents, consultants or legal counsel to assist or perform
such action. All costs and expenses incurred by EDWARD JONES TRUST COMPANY
in connection with such action shall be paid by the trust or the Grantors. EDWARD
JONES TRUST COMPANY also may establish reasonable reserves for the payment
of anticipated environmental expenses.
EDWARD JONES TRUST COMPANY shall not be liable to the Grantors, any
beneficiary, or any other person for any loss or diminution in the value of the trust
resulting from any actual, threatened or alleged violation of any such
environmental law or regulation affecting any such property or for the payment
of any expense of remediation thereof unless EDWARD JONES TRUST COMPANY
contributed thereto by its willful misconduct or gross negligence.
(7) Notice of Trust Assets Required
While serving as a Trustee hereunder, EDWARD JONES TRUST COMPANY shall
have a duty to administer only those assets of the trust of which it has received
written notification of the ownership of such assets by the trust.
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(8) Investment Representative
Grantors authorize the Edward Jones investment representative through whom
Grantors conduct investment transactions to review, from time to time, all
documents and records related to the trust and investments made thereunder.
Following the death of the surviving Grantor, upon receipt of a written notification
from a current income beneficiary of a trust estate held hereunder, the Trustees
may provide the Edward Jones investment representative through whom such
beneficiary conducts investment transactions to review, from time to time, all
documents and records related to such beneficiary's trust estate and investments
made thereunder.
(9) Provisions Relating to Co -Trustee
At any time while EDWARD JONES TRUST COMPANY is serving as a co -Trustee
hereunder with one or more individual Trustees, the individual Trustee(s), by
written instrument, may delegate to EDWARD JONES TRUST COMPANYthe power
to invest and manage trust assets, as well as all or any of the other powers granted
by law or enumerated in this instrument. Such delegation shall remain effective
for as long as specified therein or until expressly revoked by a written instrument
delivered to EDWARD JONES TRUST COMPANY. EDWARD JONES TRUST
COMPANY shall maintain physical custody of the trust assets, documents and
other records related to and evidencing the trust assets. The individual Trustee(s)
shall have access to the trust assets and records and the opportunity to inspect
the same during appointment during EDWARD JONES TRUST COMPANY's regular
hours of business.
(b) Governing Law
This Trust instrument, its validity, construction and any questions concerning its
amendment, revocation, or administration, shall be governed by the laws of the State of
Texas. The foregoing shall apply even though the situs of some Trust assets or the home
or principal place of the Grantors or any other beneficiary may at some time or times be
elsewhere.
(c) Waiver of Accounts and Audits
No successor Trustee hereunder shall be required to audit or approve accounts received
from a prior trustee. Prior to delivering trust assets to a successor trustee or prior to
making any partial or complete distribution of principal under this instrument (other than
a distribution that is made in the exercise of the Trustees' discretion and does not
terminate a trust estate) the Trustees, as they elect in their sole discretion, (1) may
request an approval of the Trustees' accounts and a release and discharge from all
beneficiaries that have an interest in the distribution, and if such approval, release and
discharge is not granted, may request court settlement of such accounts; or (2) may
request court settlement of such accounts. All of the Trustees' fees and expenses
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(including attorneys' fees) attributable to court approval of such accounts shall be paid by
the trust to the extent that the accounts are approved.
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ARTICLE SEVENTEEN
General Provisions
Section 17.01 Maximum Term for Trusts
Notwithstanding any contrary provisions or unless terminated earlier under other provisions of
this trust, each trust created under this trust document will last no longer than the applicable
rule against perpetuities (determined using as measuring lives all of the children born on January
1, 2018 in Austin, Texas, all of the descendants of our parents, and all of the persons who are
mentioned by name as beneficiaries of any trust created by or pursuant to this Agreement who
are living at the date this Agreement becomes irrevocable).
At that time, the remaining trust property will vest in and be distributed to the persons entitled
to receive mandatory distributions of the trust's net income, in the same proportions. If no
beneficiary is entitled to mandatory distributions of net income, the remainingtrust property will
vest in and be distributed to the beneficiaries entitled to receive discretionary distributions of
the trust's net income, in equal shares perstirpes.
Section 17.02 Spendthrift Provision
No beneficiary may assign, anticipate, encumber, alienate, or otherwise voluntarily transfer the
income or principal of any trust created under this trust. In addition, neither the income nor the
principal of any trust created under this trust is subject to attachment, bankruptcy proceedings
or any other legal process, the interference or control of creditors or others, or any involuntary
transfer.
This Section does not restrict a beneficiary's right to disclaim any interest or exercise of any power
of appointment granted in this trust.
Section 17.03 Contest Provision
If any person attempts to contest or oppose the validity of this trust or any amendment to this
trust, or commences, continues, or prosecutes any legal proceedings to set this trust aside, then
that person will forfeit his or her share, cease to have any right or interest in the trust property,
and will be considered to have predeceased the last of us to die for purposes of this instrument.
Section 17.04 Survivorship Presumption
If we die under circumstances in which the order of our deaths cannot be established, each of us
will be considered to have predeceased the other.
If any other beneficiary is living at the death of a Grantor, but dies within 10 days after the
Grantor's death, then the beneficiary will be considered to have predeceased the Grantor for
purposes of this trust.
Section 17.05 Divorce or Annulment
If our marriage ends by divorce or annulment, each of us will be considered to have predeceased
the otherfor purposes of this trust, so that our respective property interests are not used forthe
benefit of the other.
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Section 17.06 Changing the Governing Law and Situs of Administration Prohibited
The Trustee may not change the governing law of the trust nor may the Trustee change the situs
of the administration of the trust and remove all or any part of the property from one jurisdiction
to another.
Section 17.07 Definitions
For purposes of this trust, the following terms have these meanings:
(a) Adopted and Afterborn Persons
A person in any generation who is legally adopted before reachingthe age of 18 years and
his or her descendants, including adopted descendants, have the same rights and will be
treated in the same manner under this trust as natural children of the adopting parent. A
person is considered legally adopted if the adoption was legal at the time when and in the
jurisdiction in which it occurred.
A fetus in utero later born alive will be considered a person in being during the period of
gestation.
(b) Available GST Exemption
The deceased Grantor's "Available GST Exemption" means the GST exemption provided
in Internal Revenue Code Section 2631 in effect at the deceased Grantor's death; reduced
by the aggregate of:
any amount of GST exemption allocated to the deceased Grantor's lifetime
transfers, including those allocations made at the time of the deceased Grantor's
death by the deceased Grantor's Personal Representative, by the deceased
Grantor's Trustee, or by operation of law; and
any amount allocated to direct -skip persons as defined in Internal Revenue Code
Section 2612(c)(1) that does not qualify for an exclusion from the generation -
skipping transfer tax occurring at the deceased Grantor's death to or for the
benefit of the deceased Grantor's descendants.
At the time of the deceased Grantor's death, if the deceased Grantor has made a lifetime
transfer to a trust with an inclusion ratio of greater than zero but have not filed a gift tax
return and the due date for the gift tax return has not yet passed, the deceased Grantor's
Available GST Exemption will also be reduced so that the trust inclusion ratio is zero, in
order to exempt the transfer from generation -skipping transfer tax.
(c) Charitable Organization
The terms charitable organization, qualified charitable organization, and charity mean any
charitable organization of a type described in Internal Revenue Code Sections 170(c),
2055(a), and 2522(a).
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(d) Descendants
The term descendants means persons who directly descend from a person, such as
children, grandchildren, or great-grandchildren. The term descendants does not include
collateral descendants, such as nieces and nephews.
(e) Education
The term education is intended to be an ascertainable standard under Internal Revenue
Code Sections 2041 and 2514 and includes:
enrollment at private elementary, junior, and senior high school, including
boarding school;
undergraduate and graduate study in any field at a college or university;
specialized, vocational, or professional training or instruction at any institution, as
well as private instruction; and
any other curriculum or activity that the Trustee considers useful for developing a
beneficiary's abilities and interests including athletic training, musical instruction,
theatrical training, the arts, and travel.
The term education also includes expenses such as tuition, room and board, fees, books,
supplies, computers and other equipment, tutoring, transportation, and a reasonable
allowance for living expenses.
(f) Good Faith
For the purposes of this trust, a Trustee has acted in good faith if:
an action or inaction is not a result of intentional wrongdoing;
the Trustee did not make the decision to act or not act with reckless indifference
to the beneficiaries' interests; and
an action or inaction does not result in an improper personal benefit to the
Trustee.
Further, all parties subject to the provisions of this trust will treat any action or inaction
made in reliance on information, consent, or directions received from the Personal
Representative of each of our estates as made in good faith for the purposes of this
Section, except for cases of willful misconduct or malfeasance on the Trustee's part.
(g) Grantor
Grantor has the same legal meaning as Settlor, Trustor or any other term referring to the
maker of a trust.
(h) Incapacity
Except as otherwise provided in this trust, a person is considered incapacitated in any of
the following circumstances.
:f
(1) The Opinion of Personal or Attending Physician
An individual is considered to be incapacitated whenever the individual's personal
or attending physician gives the opinion that the individual is unable to effectively
manage his or her property or financial affairs, whether as a result of age; illness;
use of prescription medications, drugs, or other substances; or any other cause. If
an individual whose capacity is in question refuses to provide necessary
documentation or otherwise submit to examination by licensed physicians, that
individual will be considered incapacitated.
An individual is considered restored to capacity whenever the individual's
personal or attending physician provides a written opinion that the individual is
able to effectively manage his or her property and financial affairs.
(2) Court Determination
An individual is considered incapacitated if a court of competent jurisdiction has
declared the individual to be disabled, incompetent, or legally incapacitated.
(3) Detention, Disappearance, or Absence
An individual is considered to be incapacitated whenever he or she cannot
effectively manage his or her property or financial affairs due to the individual's
unexplained disappearance or absence for more than 30 days, or whenever he or
she is detained under duress.
An individual's disappearance, absence, or detention under duress may be
established by an affidavit of the Trustee, or by the affidavit of any beneficiary if
no Trustee is then serving. The affidavit must describe the circumstances of the
individual's disappearance, absence, or detention, and may be relied upon by any
third party dealing in good faith with the Trustee.
(i) Income Beneficiary
The term Income Beneficiary means any beneficiary who is then entitled to receive
distributions of the trust's net income, whether mandatory or discretionary.
Unless otherwise provided in this trust, the phrase majority of the Income Beneficiaries
means any combination of Income Beneficiaries who would receive more than 50% of the
accrued net income if that income were distributed on the day of a vote. For purposes of
this calculation, beneficiaries who are eligible to receive discretionary distributions of net
income receive the imputed income in equal shares.
References to a majority refer to a majority of the entire trust collectively until the Trustee
allocates property to separate trusts or trust shares. After the Trustee allocates property
to separate trusts or trust shares, references to a majority refer to a majority of each
separate trust or trust share.
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(j) Income in Respect of a Decedent (IRD)
The term income in respect of a decedent (IRD) means income received after a decedent's
death that would have been taxable to the decedent if the income had been received by
the decedent during the decedent's lifetime. For example, payments under qualified
retirement plans and other deferred compensation arrangements are IRD. For purposes
of this trust, IRD means any income that would be classified as IRD under Internal Revenue
Code Section 691(a).
(k) Independent Trustee
The term Independent Trustee means any Trustee who is not an Interested Trustee as
defined in Subsection (m) and includes an Independent Special Trustee appointed under
the provisions of Section 3.08. Whenever a power or discretion is granted exclusively to
the Independent Trustee, then any Interested Trustee who is then serving as the Trustee
is prohibited from participating in the exercise of the power or discretion. If there is no
Independent Trustee then serving, then an Independent Special Trustee may be
appointed under the provisions of Section 3.08 to exercise the power or discretion that is
exercisable only by the Independent Trustee.
(1) Instrument
The term this instrument means this trust and includes all trusts created under the terms
of this trust.
(m) Interested Trustee
The term Interested Trustee means a Trustee who:
is a transferor or beneficiary; or
is related or subordinate to a transferor or beneficiary.
For purposes of this Subsection, transferor means a person who transferred property to
the trust, including a person whose disclaimer resulted in property passing to the trust.
Beneficiary means a person who is or may become eligible to receive income or principal
from the trust under the terms of the trust, even if this person has only a remote
contingent remainder interest in the trust, but not if the person's only interest is as a
potential appointee under a power of appointment. Related or subordinate is used as
defined in Internal Revenue Code Section 672(c).
Whenever this trust specifically prohibits or limits an Interested Trustee from exercising
discretion or performing an act, then any Interested Trustee serving as the Trustee is
prohibited from participating in the exercise of that discretion or performance of that act.
If there is no Trustee serving who is not an Interested Trustee, then an Independent
Special Trustee may be appointed under the provisions of Section 3.08 to exercise the
discretion or perform the act.
m
(n) Internal Revenue Code and Treasury Regulations
References to the Internal Revenue Code or to its provisions are to the Internal Revenue
Code of 1986, as amended, and any corresponding Treasury Regulations. References to
the Treasury Regulations are to the Treasury Regulations under the Internal Revenue
Code in effect. If a particular provision of the Internal Revenue Code is renumbered or
the Internal Revenue Code is superseded by a subsequent federal tax law, any reference
is considered to be made to the renumbered provision or to the corresponding provision
of the subsequent law, unless to do so would clearly be contrary to our intent as
expressed in this trust. The same rule applies to references to the Treasury Regulations.
(o) Legal Representative or Personal Representative
As used in this trust document, the term Legal Representative or Personal Representative
means a person's guardian, conservator, executor, administrator, Trustee, or any other
person or entity representing a person or the person's estate, and whether serving
dependently or independently of court supervision. In the case of a minor beneficiary,
the beneficiary's parent or another adult with custody of the beneficiary, except for any
transferor to a trust created under this instrument, will be considered the beneficiary's
Legal Representative for purposes of this trust.
(p) Per Stirpes
Whenever a distribution is to be made to a person's descendants per stirpes, the
distribution will be divided into as many equal shares as there are then -living children and
deceased children who left then -living descendants. Each then -living child will receive
one share, and the share of each deceased child will be divided among the deceased
child's then -living descendants in the same manner.
(q) Primary Beneficiary
The Primary Beneficiary of a trust created under this trust is that trust's oldest Income
Beneficiary, unless some other individual is specifically designated as the Primary
Beneficiary of that separate trust.
(r) Qualified Retirement Benefits
The term qualified retirement plan means a plan qualified under Internal Revenue Code
Section 401, an individual retirement arrangement under Section 408 or Section 408A, or
a tax-sheltered annuity under Section 403. The term qualified retirement benefits means
the amounts held in or distributed pursuant to a plan qualified under Section 401, an
individual retirement arrangement under Section 408 or Section 408A, a tax-sheltered
annuity under Section 403, or any other benefit subject to the distribution rules of Section
401(a)(9).
(s) Shall and May
Unless otherwise specifically provided in this trust or by the context In which used, we
use the word shall in this trust to impose a duty, command, direct, or require, and the
word may to allow or permit, but not require. In the context of the Trustee, when we use
the word shall we intend to impose a fiduciary duty on the Trustee. When we use the
word may we intend to empower the Trustee to act with the Trustee's sole and absolute
discretion unless otherwise stated in this trust. When we use the words may not in
reference to the Trustee, we specifically mean the Trustee is not permitted to.
(t) Trust
The terms this trust, this document, and this trust document refer to this trust and all
trusts created under the terms of this trust.
(u) Trustee
The terms "the Trustee" and "Trustee" refer to the Initial Trustees named in Article One
and to any successor, substitute, replacement, or additional person, corporation, or other
entity that ever acts as the Trustee of any trust created under the terms of this trust. The
term Trustee refers to singular or plural as the context may require.
(v) Trust Property
The term trust property means all property acquired from any source and held by a
Trustee under this trust.
Section 17.08 General Provisions and Rules of Construction
The following general provisions and rules of construction apply to this trust.
(a) Multiple Originals; Validity of Paper or Electronic Copies
This trust may be executed in any number of counterparts, each of which will be
considered an original.
Any person may rely on a paper or electronic copy of this trust that the Trustee certifies
to be a true copy as if it were an original.
(b) Singular and Plural; Gender
Unless the context requires otherwise, singular words may be construed as plural, and
plural words may be construed as singular. Words of one gender may be construed as
denoting another gender as is appropriate within the context. The word or, when used
in a list of more than two items, may function as both a conjunction and a disjunction as
the context requires.
(c) Headings of Articles, Sections, and Subsections
The headings of Articles, Sections, and Subsections used within this trust are included
solely for the convenience of the reader. They have no significance in the interpretation
or construction of this trust.
(d) Governing State Law
This trust is governed, construed, and administered according to the laws of Texas, as
amended except as to trust property required by law to be governed by the laws of
another jurisdiction and unless the situs of administration is changed under Section 17.06.
84
(e) Notices
Unless otherwise stated, any notice required under this trust will be in writing. The notice
may be personally delivered with proof of delivery to the party requiring notice and will
be effective on the date personally delivered. Notice may also be mailed, postage
prepaid, by certified mail with return receipt requested to the last known address of the
party requiring notice. Mailed notice is effective on the date of the return receipt. If a
party giving notice does not receive the return receipt but has proof that he or she mailed
the notice, notice will be effective on the date it would normally have been received via
certified mail. If the party requiring notice is a minor or incapacitated individual, notice
will be given to the parent or Legal Representative.
(f) Severability
The invalidity or unenforceability of any provision of this trust does not affect the validity
or enforceability of any other provision of this trust. If a court of competent jurisdiction
determines that any provision is invalid, the remaining provisions of this trust are to be
interpreted as if the invalid provision had never been included.
Section 17.09 Consideration of Disposition
We recognize that the law allows us to dispose of our estates in any way and to any beneficiary
or beneficiaries that we wish to leave property to. We have very carefully considered this plan
for the disposition of our estates over a period of years.
We also recognize and have been fully apprised, and have considered, that there are many other
things we could do in our estate planning to, among other things, minimize potential taxes
(including estate taxes) and to protect assets from the claims of our creditors and those of our
beneficiaries. We recognize that some of those estate planning techniques could both protect
assets from creditors' claims and minimize taxes.
Those estate planning techniques include, but are not limited to, making gifts (including
charitable gifts), using additional trusts in our planning, life insurance planning, rearranging our
financial assets to concentrate them in assets exempt from creditors' claims, offshore planning,
and the use of partnerships and other entities. We have discussed with our attorney the planning
opportunities available to us and we have explicitly declined to pursue them. We fully recognize
that we have not taken advantage of every opportunity available to us in our estate planning,
including all opportunities to minimize taxes and protect assets from creditors' claims. Our
current planning meets our wishes in every respect.
85
We have executed this restated trust on April 5, 2018. This restated trust instrument is effective
when signed by us, whether or not now signed by a Trustee.
DON H. BIZZELL, Warf(tor and Trustee
� L
SAMMIE D. BIZZELL, Grantor an stce
STATE OF TEXAS
COUNTY OF TRAVIS
Before me, the undersigned, Notary Public, on this day personally appeared DON H. BIZZELL, as
Grantor and as Trustee, and SAMMIE D. BIZZELL, as Grantor and as Trustee, known to me to be
the persons whose names are subscribed to the foregoing instrument and acknowledged to me
that they executed the same for the purposes and consideration therein expressed.
Given under my hand and official seal this day, April 5, 2018.
9:0
ES N• 3ENNETT��' �� Stale t TextNotary Public, State of T xas
E'ite 03.07.2025ary iCi '�07913t5
86
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